CAFR Year End 09-30-2000 Court Reporter
Collier County
Florida
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Comprehensive Annual
_
Financial Report
Year Ended September 30, 2000 = E X H % B I?
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR FISCAL YEAR ENDED
SEPTEMBER 30,2000
COLLIER COUNTY,FLORIDA
BOARD OF COUNTY COMMISSIONERS
CHAIRMAN,VACANT
JAMES D.CARTER,Ph.D.,VICE-CHAIRMAN BARBARA B.BERRY
PAMELA S.MAC'KIE DAVID E.BRANDT
COUNTY MANAGER
THOMAS W.OLLIFF
CLERK OF THE CIRCUIT COURT
AND
CHIEF FINANCIAL OFFICER
DWIGHT E.BROCK
DIRECTOR OF FINANCE AND ACCOUNTING
JAMES L.MITCHELL,CIA,CFE,CBA
Prepared by the Finance and Accounting Department
... COUNTY ATTORNEY EXTERNAL AUDITORS
DAVID C.WEIGEL KPMG LLP
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COLLIER COUNTY,FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED SEPTEMBER 30,2000 .�
TABLE OF CONTENTS
INTRODUCTORY SECTION
Page 1
Transmittal Letter
Certificate of Achievement xvi
FINANCIAL SECTION
Independent Auditors'Report 1
GENERAL PURPOSE FINANCIAL STATEMENTS: (Combined Statements-Overview)
Combined Balance Sheet-All Fund Types,Account Groups and -,
Component Units 4
Combined Statement of Revenues,Expenditures and Changes in Fund Balances-
All Governmental Fund Types,Expendable Trust Funds and
Component Units 10
Combined Statement of Revenues,Expenditures and Changes
in Fund Balances-Budget and Actual(Budgetary Basis)
All Governmental Fund Types and Expendable Trust Funds 12
Combined Statement of Revenues,Expenses and Changes
in Fund Equity-All Proprietary Fund Types 15
Combined Statement of Cash Flows-All Proprietary Fund Types 16
Combining Balance Sheet-Component Units 18 -.
Combining Statement of Revenues,Expenditures and Changes in Fund Balances-
Component Units 19
Notes to the General Purpose Financial Statements 21
COMBINING AND INDIVIDUAL FUND AND ACCOUNT GROUP STATEMENTS AND SCHEDULES:
GOVERNMENTAL FUND TYPES:
General Fund
Statement of Revenues,Expenditures
and Changes in Fund Balance-Budget and Actual(Budgetary Basis) 54
. Special Revenue Funds
Combining Balance Sheet 58
Combining Statement of Revenues,Expenditures
and Changes in Fund Balances 61
Combining Schedule of Revenues,Expenditures
and Changes in Fund Balances-Budget and Actual(Budgetary Basis) 64
Debt Service Funds
Combining Balance Sheet 74
Combining Statement of Revenues,Expenditures
and Changes in Fund Balances 76
Combining Statement of Revenues,Expenditures -�
and Changes in Fund Balances-Budget and Actual(GAAP Basis) 78
Capital Projects Funds
Combining Balance Sheet 86
Combining Statement of Revenues,Expenditures
and Changes in Fund Balances 88
Combining Schedule of Revenues,Expenditures
and Changes in Fund Balances-Budget and Actual(Budgetary Basis) 90
COLLIER COUNTY,FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED SEPTEMBER 30,2000
TABLE OF CONTENTS-CONTINUED
PROPRIETARY FUND TYPES:
Enterprise Funds Page
Combining Balance Sheet 98
Combining Statement of Revenues,Expenses
and Changes in Fund Equity 102
Combining Statement of Cash Flows 104
,.� Internal Service Funds
Combining Balance Sheet 110
Combining Statement of Revenues,Expenses
and Changes in Fund Equity 111
.., Combining Statement of Cash Flows 112
FIDUCIARY FUNDS AND ACCOUNT GROUPS:
— Expendable Trust and Agency Funds
Combining Balance Sheet-All Fiduciary Funds 117
Combining Statement of Revenues,Expenditures
and Changes in Fund Balances-All Expendable Trust Funds 120
Combining Schedule of Revenues,Expenditures and Changes
in Fund Balances-Budget and Actual(Budgetary Basis)-All
Expendable Trust Funds 122
Combining Statement of Changes in Assets
and Liabilities -All Agency Funds 128
Account Groups and Schedules
Schedule of General Fixed Assets by Classification
and Source 132
Schedule of General Fixed Assets by Function
and Classification 133
Schedule of Changes in General Fixed Assets by
Function 134
Schedule of General Long-Term Debt 136
Schedule of Changes in General Long-Term Debt 137
STATISTICAL SECTION
General Governmental Revenues by Source 140
General Governmental Expenditures by Function 141
Property Tax Levies and Collections 142
Assessed and Estimated Actual Value of Taxable Property 143
Property Tax Rates-All Direct and Overlapping Governments 144
Special Assessment Billings and Collections 145
Computation of Legal Debt Margin 146
Computation of Direct and Overlapping Debt 146
Ratio of Net General Bonded Debt to Assessed
Values and Net Bonded Debt Per Capita 147
Ratio of Annual Debt Service Expenditures for
General Bonded Debt to Total General Governmental Expenditures 148
Schedule of Water and Sewer Funds Revenue Bond Coverage 149
Salaries and Surety Bonds of Principal Officials 150
Demographic Statistics 151
Property Value,Construction and Bank Deposits 152
Principal Taxpayers County Wide 153
Miscellaneous Statistical Data 154
Major Industries Within Collier County 155
Schedule of Insurance In Force 156
COLLIER COUNTY,FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED SEPTEMBER 30,2000
TABLE OF CONTENTS-CONTINUED
SINGLE AUDIT/SCHEDULE OF STATE FINANCIAL ASSISTANCE
Independent Auditors'Report on Compliance and on Internal Control over Financial Reporting Based on an
Audit of Financial Statements Performed in Accordance with Government Auditing Standards 161
Independent Auditors'Report on Compliance with Requirements Applicable to Each Major Program and —,
Internal Control over Compliance in Accordance with OMB Circular A-133 163
Schedule of Expenditures of Federal Awards 165
Notes to the Schedule of Expenditures of Federal Awards 168
Schedule of Findings and Questioned Costs 169 -�
Independent Auditors'Report on Examination of Management's Assertion About Compliance With Specified Requirements 173
Schedule of State Financial Assistance 175
Notes to the Schedule of State Financial Assistance 178
Management Assertion Report 180
-ry
County of Collier
��E C`Rcof CLERK OF THE CIRCUIT COURT
I_ 0 COLLIER COUNTY COURTHOUSE
d 4 44,✓11 3301 TAMIAMI TRAIL EAST
P.O.BOX 413044 CIRCUIT COURT
... / � NAPLES,FLORIDA 33941-3044 COUNTY COURT
Dwight E. Brock CLLERKTBOARD OOFER
Clerk COUNTY COMMISSIONERS
-
MMI
February 27, 2001
,.. To the Citizens,and
Members of the Board of County Commissioners,
County of Collier,Florida
It is with extreme pleasure that we present to you, the citizens of Collier County, the
Comprehensive Annual Financial Report (CAFR) for the fiscal year ended September 30, 2000.
The Finance and Accounting Department of the Clerk of the Circuit Court prepared this report.
Responsibility for the accuracy of the data and the completeness and fairness of the presentation,
including all disclosures, rests with the Clerk of the Circuit Court as the Chief Financial Officer
of Collier County. We believe the data, as presented, is accurate in all material respects, that it is
prepared in a manner designed to fairly set forth the financial position and results of operations of
the County as measured by the financial activity of its various funds and account groups, and that
all disclosures necessary to enable the reader to gain the maximum understanding of the County's
MMI financial activity have been included.
The Comprehensive Annual Financial Report is presented in four sections; Introductory,
.,,. Financial, Statistical and Single Audit. The Introductory Section contains a list of principal
officials, this transmittal letter, the County's organizational chart, graphic presentations giving an
overview of County operations and the Certificate of Achievement for Excellence in Financial
Reporting for the year ended September 30, 1999. Included in the Financial Section are the
general purpose financial statements and footnotes; the individual, combining and account group
financial statements, as well as the independent auditor's report on the general purpose financial
statements. A history of selected financial and demographic information is included in the
Statistical Section. The Single Audit is required under the provisions of the Single Audit Act of
1996 and U.S. Office of Management and Budget Circular A-133, Audits of State and Local
Governments and Non-Profit Organizations. Information relating to the Single Audit, including
schedules of federal and state awards and independent auditors' report on internal control and
compliance with requirements applicable to federal financial assistance, are included in the Single
Audit Section of this report.
This report includes all funds and account groups of Collier County. Collier County provides a
full range of services and is a Non-Charter County established under the Constitution and the
laws of the State of Florida. This Comprehensive Annual Financial Report is a County-wide
report which discloses the results of operations for the following entities: the Board of County
Commissioners,the Clerk of the Circuit Court, the Property Appraiser,the Sheriff, the Supervisor
of Elections, the Tax Collector, the Collier County Water and Sewer District, the Marco Island
Water and Sewer District, the Goodland Water District and the Collier County Airport Authority.
In addition, to the general government activities, we have included component unit entities which
are financially accountable to the County, or for which the nature and significance of their
relationship with the County are such that exclusion would cause this report to be misleading or
incomplete. The component units that are a part of this report include the Collier County Health
Facilities Authority, Housing Finance Authority, Industrial Development Authority and the
Educational Facilities Authority. The Comprehensive Annual Financial Report includes all funds -�
and account groups of governmental operations that are controlled or dependent upon the County,
as determined by budgetary oversight, taxing authority or the County's obligation to fund any
deficits that may occur.
The Board of County Commissioners is the legislative body for Collier County, and as such,
budgets and provides all the funding used by the various County departments and the separate
Constitutional Officers with the exception of fees collected by the Clerk of the Circuit Court and
the Tax Collector.
Under the direction of the Clerk of the Circuit Court, the Finance and Accounting Department
maintains the accounting system for the County's operations, including the Supervisor of
Elections and the Clerk of the Circuit Court. The Tax Collector, Property Appraiser and Sheriff
maintain their own accounting systems. However, for purposes of this Comprehensive Annual `r
Financial Report, the operations of the County as a whole, including all of the Constitutional
Officers,have been presented.
ECONOMIC CONDITION AND OUTLOOK
Collier County is located in the southwestern portion of the State of Florida, with Naples being its
largest municipality. The County has made impressive economic strides since the completion of
the Tamiami Trail in 1928. The State of Florida certified Collier County as a "Blue Chip
Community" in 1985. To obtain this certification, a county must meet state requirements in
important areas of economic development including the creation of plans for growth management
and comprehensive land use. With over two thousand square miles, Collier County is the largest
county in Florida and the second largest county east of the Mississippi River. A portion of the
county lies within the boundaries of Everglades National Park, the United States'only subtropical
national park.
The mainstay of the County's economy continues to be tourism and retirement along with their
associated services such as health, trade and other service oriented industries. The County also
enjoys economic strength from agriculture and construction industries.
While Collier County has experienced significant growth since its creation, every attempt has
been made to preserve the natural beauty of Florida's flora and fauna and integrate them in the
planning process for the County. As such, many of the commercial and residential developments
retain the natural beauty of the environment while providing a high quality of life.
Historically, employment within the County has varied throughout the year due to the influx of
tourists and seasonal residents during the winter months coupled with the seasonality in the
agriculture industry. The average number of individuals in the workforce for the calendar year
1999 was 83,300.
During 2000 the retail industry represented 24 percent of the job market in Collier County. The
retail sales industry will continue to be a mainstay of the local economy as the development of
retail stores continues. Specialty shops and boutiques, a number of which represent local
investment by their respective owners,target the increasing tourist market.
ii
The service sector employs 36 percent of the wage and salary workforce. Growth in this sector
remains strong with 2000 new jobs created during 2000. Services include hotels, restaurants,
entertainment, education,health and legal professionals. Health care services alone provide over
8,200 jobs to the local economy.
Finance, insurance and real estate personnel account for 7 percent of the workforce in Collier
County. During 2000, financial services and real estate provided 5,800 jobs through 944 firms
within the service sector.
Collier County is one of the largest agricultural producers in the United States. The agricultural
industry represents 7 percent of the workforce. Fanning activities are located approximately forty
miles inland and are primarily centered around the community of Immokalee. Major crops
include tomatoes, peppers, cucumbers, and melons, as well as the citrus crops. Beef cattle are
also a significant farming commodity.
During 2000, employment increased in the construction industry as population growth fueled the
demand for new homes. The total value of all construction permitted during fiscal year 2000 was
$1,289,333,975, which is an increase of$222,299,888 over fiscal year 1999. Construction firms
located in Collier County provided 10,800 jobs, an increase of 600 jobs equating to an annual
growth rate of 6 percent. Construction employees represent 13 percent of the workforce.
Government is the other major employer in the area and represents 11 percent of total jobs.
Approximately 9,800 individuals are employed by the federal, state and local governments in
Collier County.
Manufacturing,wholesale trade,transportation,communications and public utilities round out the
remaining 9 percent of the labor force.
In summary, Collier County's excellent financial base, strong infrastructure, proximity to world
class ports, and low taxes create an attractive environment in which to live and work. Future job
growth is projected to remain strong and all economic indicators point to a promising future for
Collier County.
MAJOR INITIATIVES
During fiscal year 2000, the County continued its commitment to streamline operations to
--� become more efficient while improving services to the community. The County's more
significant accomplishments by Constitutional Officer include:
The Board of County Commissioners
During fiscal year 2000 the County Manager's Agency developed the following Mission
0.4
Statement:
"To deliver to our residents and visitors local government services that EXCEED expectations."
In keeping with that service commitment, the Board's most significant highlights,
accomplishments,and initiatives are delineated below:
iii
Community Development and Environmental Services Division
• The Building Review and Permitting Department issued building permits with a
construction value of almost$1.3 billion.
• The Housing and Urban Improvement Department assisted more than 1,500 low-income,
first-time homebuyers in acquiring their first home through the SHIP down payment and --9
closing cost assistance program.
• The County's expedited permitting program for economic development, in conjunction
with the Economic Development Council of Collier County,assisted eleven companies in
creating and retaining 497 jobs at an average salary of$40,800.
• The Pollution control and Prevention Department properly disposed of 173,058 pounds of
hazardous waste collected at the County's Household Hazardous Waste Collection Center
and during five collection events held throughout the County.
Emergency Services Division
• The Emergency Medical Services (EMS) Department was recognized as the "2000
National EMS Provider of the Year."
• The County acquired a new,twin-engine Medflight One rescue helicopter.
Public Services Division
• More than six million visitors enjoyed the County's parks,beach facilities and programs.
• The Museum Department received grant funding for a comprehensive master plan for
building restoration efforts at the historic Robert's Ranch property in Immokalee. -�
• The Extension Services Department received state and national awards for its innovative
programs.
• Total circulation in the Library Department exceeded 2,100,000 items and averaged
nearly ten items per citizen. This per capita circulation figure ranks the Collier County
Public Library system as number two in the State of Florida.
Public Utilities Division
• Completed construction of an 8 MGD expansion of the North County Regional Water
Treatment Plant,utilizing reverse osmosis technology.
• Produced 7.9 billion gallons of water, while meeting 100 percent of the Federal and State
drinking water requirements.
• Initiated the conversion of 42,000 existing manual read meters to radio read technology.
• The Wastewater Department treated 5.2 billion gallons of wastewater to drinking water
standards. This department also distributed 3.6 billion gallons of reclaimed water and
was rated number one in the State of Florida in delivering gallons per capita for
reclaimed water.
Support Services Division
• The Department of Facilities Management coordinated the preparation of the first
Comprehensive Master Space Plan for the main Government Complex.
• The Purchasing Department facilitated more than $1.7 million in cost savings through
direct involvement in the negotiation of various procurement contracts.
iv
• The Risk Management Department recovered over $250,000 for the County's Workers'
Compensation program in Special Disability Trust Fund dollars from the State of Florida.
This five-year effort to recover funds is expected to ultimately generate$1,000,000.
• In order to remain competitive as an employer, the Human Resources Department
coordinated a countywide pay plan study that identified the costs associated with
adjusting the pay structure in line with the current market. The results of the study will
be phased in over a two-year period beginning in fiscal year 2001.
• The Real Property Management Department acquired right-of-way approximating 32.5
miles in length for eleven different road projects.
Transportation Division
• Obtained $9.6 million under the new County Incentive Grant Program from the Florida
Department of Transportation for the construction of Livingston Road, the County's next
major north-south arterial road.
• Initiated the first transit system for Collier County with the purchase of seven
handicapped accessible buses and the selection of a transit company to operate and
oversee the day-to-day operations of the new transit program, set to start serving the
community in early 2001.
NMI
• Initiated five major roadway construction projects and has nine more scheduled to start
and be completed within the next three years.
•••• • Initiated construction of a countywide Computerized Traffic Signal System, in
conjunction with the Florida Department of Transportation.
Management Offices
• The Fiscal Year 2000 Collier County Budget received the Government Finance Officers
Association Distinguished Budget Presentation Award for the twelfth consecutive year.
• OMB staff also completed four management studies to improve the internal operations
within the County. The projects included: (1) a new funding mechanism for the
replacement of motor pool vehicles; (2) a revised budget amendment policy; (3) an
evaluation of the feasibility of the County assuming the operation of an existing private
golf course, and (4) a consolidation of the utility budgets for departments located on the
main Collier County government campus.
Sheriffs Office
ice
AVM
It is the duty,honor and tradition of the Collier County Sheriffs Office to preserve and protect the
— lives,property and constitutional guarantees of all persons through an unrelenting commitment to
professional excellence.
Under the direction of Sheriff Don Hunter, the Sheriffs Office met the challenges of our ever-
growing community. Deputies responded to nearly 300,000 calls for service and handled more
than 12,000 cases with over 11,000 arrests,an increase of six percent from the prior year.
The Collier County crime rate (the valid relative comparison of community safety as adopted by
WWI the Florida Department of Law Enforcement)is at its lowest rate in 27 years. The Sheriffs Office
was state and nationally re-accredited in November 1999.
v
In 2000, the Sheriffs Office was again able to reduce the crime rate by nine percent by targeting
resources and focusing on specific crimes through the COMSTAT process.
The Sheriff's Office operates two jail facilities with a total of 754 beds, a juvenile D.R.I.L.L.
(Discipline, Respect, Integrity, Learning and Leadership) Academy, six substations, and five
remote operational sites.
The Sheriffs Office continues to be successful in obtaining state and federal grants. In 2000,the
Sheriffs Office was partially funded by 25 grant programs with 121 positions through contract
and grant awards totaling$5.4 million.
The cost per call of law enforcement remains low at less than$.60 per day.
Supervisor of Elections
The Collier County Supervisor of Elections, Jennifer Edwards, administers the Collier County
voter registration system; qualifies candidates for offices; monitors financial reporting
requirements of candidates for offices; and plans, coordinates and conducts elections within
Collier County. The Supervisor is also responsible for implementing the Voter Registration Act
provisions as they relate to the registration process and statistical requirements. During fiscal
year 2000,the Supervisor of Elections processed,among other items the following:
• 169,908 sample ballots mailed
• 110,971 notice of elections/absentee ballot request forms mailed
• 51,117 voter signatures compared to existing records
• 26,904 voter applications
• 5,718 voters removed(death,moved,felon,etc.)
• 10,305 voter name changes
• 1,837 active voters made inactive for non-response
• 3,189 voter party affiliation changes
• 3,657 initiative petitions checked
• 1,418 inactive voters reinstated
• 649 street names added or adjusted
• 614 financial disclosures forms received ^�
Clerk of the Circuit Court
Dwight E. Brock, Clerk of the Circuit Court for Collier County continues to serve as a "Public
Trustee" for the citizens of the County. The Clerk seeks to provide the most efficient service at
the least possible cost. Listed below are some of the major accomplishments of the Office during
the 2000 fiscal year:
• Returned over$1.8 million to the Board of County Commissioners in excess and unused
fees.
• Provided uninterrupted service during the Y2K transition.
• Received the "Excellence in Accounting Award from the Government Finance Officers
Association of the United States and Canada for the 14th consecutive year.
vi
• Made available to the public via the Internet, Board of County Commissioners' agendas,
minutes,resolutions,and ordinances;more than one million pages of information.
• Completed the development and implementation of the Civil Courts records system.
• Enhanced and expanded the Collections program of the Clerk's office. This program now
collects more than $500,000 in fines and fees annually, approximately 85% of all the
fines ordered by the Court.
• Completed the re-configuration of the Criminal Courts section to provide more efficient
usage of workspace.
• Entered into an inter-local agreement with the City of Naples to place a satellite office in
the Naples City Hall.
• Provided staff assistance in the development of the new Offender Based Tracking
System,data element dictionary.
—' • Provided Court dockets via the Internet.
• Expanded the use of imaging throughout the Clerk's agency.
• Providing free public information seminars regarding the small claims, probate, public
0.1 records and traffic court functions of the Clerk's office.
Future goals of the Clerk's office include making available official public records via the internet,
completing the development of and implementing entirely new criminal court records and
financial accounting systems, and converting historic public records to images. Additional
information can be found by accessing the Clerk's website at http://www.clerk.collier.fl.us.
Property Appraiser
Throughout the 2000 fiscal year the Property Appraiser's office implemented several changes to
provide the public with courteous and professional service. In addition, an equitable assessment
roll was submitted to and approved by the Florida Department of Revenue, again without
notification of any defects. The total market value for 2000 was over$33.9 billion. This was an
increase of 13.7 percent above 1999,including$1.3 billion of new value due to new construction.
By investing -in additional training for employees and computer technology our office has
continued to streamline processes and reallocate resources to be more efficient in keeping up with
the growth in real estate parcels and tangible personal property accounts. This growth in
., residential property value has caused the increase in property value on single family homes to
increase from$210,370 in 1999,to$235,458 in 2000.
In 2000;
• we continued to improve our web site at www.collierappraiser.com for the public to
research information without the need to call or visit our office for simple or routine
information requests;
• developed forms and programs for implementing the additional senior homestead
exemption. Began entering homestead exemption applications from a location at the
Coastland mall, as well as other locations in the County, making the application process
more convenient for property owners to file for this valuable exemption;
• posted nearly 42,500 record changes and sales transactions maintaining less than a week
of processing time from recording date;
• completed the printing and mailing of over 230,000 notices of proposed taxes for every
property owner in Collier County on new laser printers;
Vii
• continued to improve and make more efficient the process for filing personal property tax
using the new tangible personal property tax return for businesses and others required to
file this form;
• began work with a company to improve our geographical information system (GIS) to
provide base maps and aerial photographs to other county agencies and the public;
For 2001, we expect to continue improving our web site to provide forms and other information
on-line; continue training staff and implementing time saving technology to provide better and
faster service to the public.
Tax Collector
04.1
The year 2000 was another busy and exciting year for Collier County Tax Collector, Guy L.
Carlton. Driver license services were introduced at the Tax Collector's Green Tree and
Immokalee satellite offices. A new satellite office was opened to better serve customers in the
Pelican Bay area, and construction began on a new facility in Golden Gate Estates. In order to
provide faster service for motor vehicle tag renewals, an "express" renewals only window was
added at the main office.
On November 30, the office processed a record-breaking one-day total of $81.5 million in
property tax payments. Throughout the year, the Tax Collector continued his mission to provide
the best customer service possible to the citizens of Collier County, while keeping costs in check.
Although services were expanded in 2000,the Tax Collector returned over$3.9 million in unused
fees to Collier County's taxing authorities.
FINANCIAL INFORMATION
Internal Control:
The Clerk of the Circuit Court, as the Chief Financial Officer, through the Finance and
Accounting Department, is responsible for establishing and maintaining a system of internal
controls to ensure that the assets of the County are protected from loss, theft, misuse, and to
ensure that adequate accounting data is 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 that these objectives are
met. The concept of reasonable assurance recognizes that the cost of a control should not exceed "
the benefits likely to be derived and that the evaluation of costs and benefits requires estimates
and judgments by management.
All internal control evaluations occur within the above framework. We believe the County's
internal control structure adequately safeguards assets and provides reasonable assurance of the
proper recording of financial information for both internal and external purposes. .,
Budgetary Control:
State of Florida statutes require that all county governments prepare, approve, adopt and execute
an annual budget for such funds as may be required by law or by sound fiscal practices. In
viii
compliance with this provision,the budgets adopted by the County are either appropriated or non-
appropriated in nature and are adopted on a basis consistent with generally accepted accounting
principles except as noted in the notes to the general purpose financial statements. Enabling
ordinances, such as bond ordinances, in which the expenditure authority extends many years into
the future,sets the budgetary controls over funds that have non-appropriated budgets.
'- Budgets are monitored at varying levels of classification detail; however, expenditures cannot
legally exceed total appropriations at the individual fund level. Beginning fund balances,
available for financing current appropriations,are considered in the budgetary process.
As an additional control,the County employs an encumbrance system, which reduces available
appropriations within a fund upon the issuance of a purchase order,contract or other form of legal
commitment. Encumbrances at year-end do not constitute expenditures or liabilities. They are
accounted for as a reservation of fund balance in the year the commitment is made. While
appropriations lapse at the end of the fiscal year,the succeeding year's budget ordinance provides
for the re-appropriation of year-end encumbrances.
Internal Audit:
The Clerk of the Circuit Court maintains an Internal Audit Department. This Department reviews
and reports on the internal control environments of the various departments under the jurisdiction
of the Board of County Commissioners and the Clerk of the Circuit Court to ensure they are
operating effectively,efficiently,and in a manner that is consistent with management's direction.
Cash Management:
The Clerk of the Circuit Court strives to keep abreast of current trends in cash and investment
management in order to achieve the goals set forth within the County's Investment Policy. The
primary objective of this policy is the preservation of capital with significantly lower priority
given to earnings. Idle cash balances are invested on a daily basis within the constraints imposed
by the Florida Statutes and the County's Investment Policy.
For purposes of maximizing interest earnings while not jeopardizing capital, cash balances of all
funds are invested in the County-wide cash and investment pool. The County consistently invests
the majority of its available cash. Note 2, within the notes to the general purpose financial
statements, categorizes the County's investment portfolio by the levels of investment risk
assumed by the County. As can be gleaned from the note, substantially all of the County's
investments are insured, registered, or physically held in the County's name. The significance of
this is that the County has prudently safeguarded its investments to mitigate potential losses,
which could result upon the bankruptcy or failure of an investment house or broker.
ix
As of September 30, 2000 the combined market value of the Board of County Commissioner's
and the five Constitutional Officer's cash and investment portfolios, including discretely
presented component units, was $369,464,000, and was comprised of the following:
COMPOSITION OF CASH AND INVESTMENTS
AS OF SEPTEMBER 30,2000
U.S.Agency Securities
58%
"1 ",
. t. —
Demand Deposit - I
5% -_
U.S.Treasury Obligations
State Board of Repurchase Agreements 12%
Administration 1% Commercial Paper
16% 8%
SOURCE:COMPREHENSIVE ANNUAL FINANCIAL REPORT 2000
The following table is a historical perspective of Collier County's interest earnings, excluding
discretely presented component units, representing five years of data: —
Interest Earnings
Fiscal Years 1995-1996 through 1999-2000
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year —
Fund Type 1996 1997 1998 1999 2000
General Fund $ 1,848,308 2,042,023 2,266,941 1,793,448 3,103,059
Special Revenue Funds 1,835,593 2,106,648 2,018,633 1,652,209 2,962,275 —
Debt Service Funds 505,608 740,272 591,407 469,663 735,594
Capital Projects Funds 2,532,581 2,827,754 3,087,079 2,929,981 5,253,116
Enterprise Funds 5,761,422 6,378,106 6,642,177 5,403,395 8,068,908 —
Internal Service Funds 642,019 815,767 797,782 624,151 1,039,233
Trust and Agency Funds 107,947 147,207 182,215 151,198 199,285
Totals $ 13,233,478 15,057,777 15,586,234 13,024,045 21,361,470 —
Since instituting a cash management program, Collier County has generated millions of dollars in
interest income to help support the growth in our County. The average interest rate yielded this
year was 6.2 percent. —
x
General Government Functions:
General governmental functions are represented by the General Fund,the Special Revenue Funds,
the Debt Service Funds,the Capital Project Funds, the General Long-Term Debt Account Group
and the General Fixed Assets Account Group.
- Revenues for general government functions excluding operating transfers, totaled $240,101,142
in 2000, an increase of 14 percent over 1999. The amounts of revenue from various sources and
the changes from last year are as follows:
General Government Revenues
Fiscal Year 1999-2000
Increase/(Decrease)
Percent From 1999
Revenue Source Amount of Total Amount Percent
Taxes $ 122,294,088 50.9 $ 12,797,854 11.7
Licenses and Permits 10,645,942 4.5 1,048,147 10.9
Intergovernmental Charges 46,153,174 19.2 1,560,982 3.5
Charges for Services 19,450,366 8.1 3,661,261 23.2
Fines and Forfeitures 4,574,911 1.9 . 390,396 9.3
Interest Income 12,054,044 5.0 5,208,743 76.1
Impact Fees 18,676,155 7.8 6,485,771 53.2
Special Assessments 201,479 0.1 (2,041,376) (91.0)
Miscellaneous 6,050,983 2.5 (308,732) (4.6)
Totals $ 240,101,142 100.0 $ 28,803,046
Expenditures and other uses for total governmental functions were $225,699,140, an increase of
18 percent over 1999. This does not include transfers made to other funds. County expenditures
and other uses by function and the changes from last year are as follows:
_
General Government Expenditures
Fiscal Year 1999-2000
Increase/(Decrease) •
Percent ' From 1999
. Function Amount of Total Amount Percent
General government $ 40,136,276 17.8 $ 4,489,956 12.6
Public safety 77,788,938 34.5 3,540,530 4.8
Physical environment 10,091,443 4.5 2,755,185 37.6
Transportation 12,714,939 5.6 1,467,642 13.1
Economic environment 2,555,165 1.1 (651,331) (20.3)
Human services 6,107,950 2.7 • 722,948 13.4
Culture and recreation 16,760,442 7.4 2,449,457 17.1
Capital outlay 45,244,624 20.1 16,520,663 57.5
Debt service 14,299,363 6.3 3,339,875 30.5
Totals $ 225,699,140 10!7.0 $ 34,634,925
xi
Enterprise Funds:
Enterprise funds are established to account for the acquisition, operation, and maintenance of
facilities and services, which are intended to be entirely or predominantly self-supported by
charges collected from the users served. Collier County maintains six enterprise funds, which
consist of the following:
• County Water and Sewer
• Marco Water and Sewer
• Goodland Water
• Solid Waste Disposal
• Emergency Medical Services,and
• Collier County Airport Authority.
Combined, these operations generated over $70,619,000 of charges for services with Collier
County Water and Sewer operations contributing approximately $45,945,000 of the total. The
Solid Waste operations generated approximately$16,647,000 of that revenue. .,
Internal Service Funds:
Internal service funds are established to account for services provided by departments of the
government for the benefit of other departments of the government. Collier County maintains
five internal service funds,consisting of the following:
• Self-Insurance
• Public Works Engineering Department
• Department of Revenue
• Sheriffs Self-Insurance, and
• Fleet Management.
Combined these funds had operating revenues of $26,392,000 and operating expenses of
$26,801,000.
Fiduciary Funds:
Fiduciary funds, also referred to as trust and agency funds, are established to account for assets
held by the County in a trust capacity or as an agency for individuals, private organizations or
other government units. Collier County maintains 15 expendable trust funds and 5 agency funds. •
The largest agency funds of the County are the Clerk of the Circuit Court Agency Fund, which is
used for funds held by the Clerk in a trustee capacity for individuals, private organizations and
other government units, and the Pine Ridge and Naples Production Park Fund which accounts for
assessment collections and related debt service payments made on behalf of property owners.
The total assets for all trust and agency funds totaled$24,829,165 as of September 30,2000.
Debt Administration:
Collier County continues to meet its financial needs through the prudent use of its revenues and
debt financing programs. As of September 30, 2000 Collier County had $2,295,000 of general
obligation bond debt outstanding. In addition,the County also had$44,490,000 of revenue bonds
and $1,625,000 of special assessment debt with government commitment in the General Long-
xii
Term Debt Account Group as of September 30, 2000. These issues continue to carry strong
ratings from Standard and Poor's Corporation and Moody's Investor Service. The County also
utilizes loans from the Florida Local Government Finance Commission. These loans are usually
short-term in nature and are used to finance construction projects with permanent financing at the
completion of the construction. Currently the County has $11,223,000 outstanding in this
program. During this fiscal year, the County borrowed $11,270,000 through the Florida Local
Government Finance Commission. In addition, $810,000 was borrowed against the County's
$10,000,000 line of credit with NationsBank, and $88,575 was loaned through the Florida
Department of Environmental Protection.
The resolutions of the County's bonds establish certain accounts and determine the order in which
certain revenues are to be deposited into these accounts. In addition, there are various other
covenants established by the official statements and County resolutions including such items as
debt service coverage, reporting requirements and maintenance facilities. Management is
confident that it has complied, in all material respects, with each of these covenants.
OUTSTANDING LONG-TERM DEBT AS OF
SEPTEMBER 30, 2000
Enterprise Fund Notes
Other Payable General Obligation
6% 14% Bonds
Governmental Funds
Notes Payable = 1
8%
Enterprise Fund
Limited Obligation Revenue Bonds
Bonds 45%
26%
SOURCE:COMPREHENSIVE ANNUAL FINANCIAL REPORT 2000
General Fixed Assets:
The general fixed assets of the County are those assets used in the performance of general
government functions and do not include the fixed assets of enterprise and internal service funds,
which are reported on the balance sheets of those respective funds. Depreciation of general fixed
assets is not recognized in the County's financial records. As of September 30, 2000 the County's
investment in general fixed assets was $275,155,000, which represented an increase of
$21,749,000,or 9 percent over fiscal year 1999.
Risk Management:
The County's assets and health care of its employees are protected through a risk management
program that is administered by the Risk Management Department. Under this program, a self-
insurance fund is maintained by charging premiums to all County departments based on certain
formulas that are updated each fiscal year. The Risk Management Department, through its
coordinated and continuous efforts in monitoring potential risk exposures and implementing
sound health and safety control programs, coupled with effective claims administration, is
striving to meet the goal of minimizing injury claims which result in costs to the County.
xiii
Independent Audit:
The County is required by Florida Statutes to undergo a financial audit performed by an
independent certified public accountant. The accounting firm of KPMG LLP was selected by the --
government audit committee to perform the fiscal year 2000 audit. The results of this audit can
be found in the independent auditors' report included in the fmancial section of this report.
AWARDS
GFOA Certificate of Achievement:
The Government Finance Officers Association of the United States and Canada(GFOA)awarded
a Certificate of Achievement for Excellence in Financial Reporting to Collier County, Florida for
its Comprehensive Annual Financial Report for the fiscal year ended September 30, 1999. The
Certificate of Achievement is a prestigious national award, recognizing conformance with the
highest standards for preparation of state and local government financial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily
readable and efficiently organized comprehensive annual financial report, whose contents
conform to program standards. The CAFR must satisfy both generally accepted accounting
principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. Collier County has received
this award for the past fourteen years, from fiscal year 1986 to 1999. We believe our current
report also conforms to the Certificate of Achievement program requirements, and we are
submitting it to the GFOA for consideration.
Distinguished Budget Presentation Award:
The Government Finance Officers Association of the United States and Canada presented an
award for Distinguished Presentation to Collier County for its annual budget for the fiscal year
beginning October 1, 1999. In order to receive this award, a government unit must publish a
budget document that meets program criteria as a policy document, as an operations guide, as a
financial plan,and as a communications device. The Distinguished Budget Presentation Award is
valid for a period of one year only. Collier County has received this award for the last twelve
consecutive years. --
ACKNOWLEDGEMENTS
The preparation and publication of this Comprehensive Annual Financial Report represents a
significant effort by the Finance and Accounting Department as well as numerous County
personnel who contribute to its production. In particular we would like to express our ,appreciation to Tom Kelley, CPA, Kelly Jones, CGFO, Constance Murray, CGFO, Raymond
Milum, Jr., Maryalice Bailey, and Linda Murphy, all Accountants, along with Teri O'Connell,
General Operations Manager, Shirley Van Vliet, Technical Assistant, Nancy Fragione, Sandi
Emerick, and Cheri LaFara, Financial Specialists, and all of the staff of the Finance and
Accounting Department.
Sincere appreciation is also expressed to KPMG LLP, the Board of County Commissioners, the "-
Constitutional Officers, the County Manager, Division Administrators, and the Department
xiv
Directors for their assistance throughout the year in matters pertaining to the financial affairs of
the County.
We hope you fmd this report informative, accurate, and easily readable. If you should have any
• questions related to this report or if additional information is desired, do not hesitate contacting
Jim Mitchell,Director of Finance and Accounting,at(941)774-8404.
Respectfully,
ex,.„L.
Dwight E.Brock
Clerk of the Circuit Court
,.., Chief Financial Officer
d1.4" ° .°46**41(
James L.Mitchell,CIA,CFE,CBA
Deputy Clerk •
Director of Finance and Accounting
Derek M.Johnssen,CPA
Deputy Clerk
General Accounting Manager
xv
The Government Finance Officers Association of the United States and Canada(GFOA)awarded
a Certificate of Achievement for Excellence in Financial Reporting to Collier County,Florida for
its comprehensive annual financial report for the fiscal year ended September 30, 1999. This was
the fourteenth consecutive year that the government has achieved this prestigious award. In order
to be awarded a Certificate of Achievement, a government must publish an easily readable and
efficiently organized comprehensive annual financial report. This report must satisfy both
generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current
comprehensive annual financial report continues to meet the Certificate of Achievement
Program's requirements and we are submitting it to the GFOA to determine its eligibility for
another certificate.
•
xvi
_ I
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
Collier County,
Florida
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 1999
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports(CAFRs) achieve the highest
standards in government accounting
and financial reporting.
gE OFFjc
(14444
U
CSPORAlION .L 'resident
>I" SEAL 4q�
_ 411Cnoef)0 Safee
Executive Director
THIS PAGE INTENTIONALLY LEFT BLANK
KPMG
P.O. Box 31002
St. Petersburg, FL 33731-8902
P.O. Box 1439
Tampa, FL 33601-1439
Independent Auditors' Report
Distinguished Members of the
Board of County Commissioners
Collier County,Florida:
We have audited the accompanying general-purpose financial statements of Collier County, Florida as of and
for the year ended September 30, 2000, as listed in the table of contents. These general-purpose financial
statements are the responsibility of Collier County, Florida's management. Our responsibility is to express
an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,issued
by the Comptroller General of the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the general-purpose financial statements referred to above present fairly, in all material
respects, the financial position of Collier County, Florida, as of September 30, 2000, and the results of its
operations and the cash flows of its proprietary fund types for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated January 19, 2001
on our consideration of Collier County, Florida's internal control over financial reporting and on our tests of
its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral
part of an audit performed in accordance with Government Auditing Standards and should be read in
conjunction with this report in considering the results of our audit.
MEINKPMG LLP KPMG LLP a U.S limited liability partnership.is
a member of KPMG International,a Swiss association.
Our audit was made for the purpose of forming an opinion on the general-purpose financial statements taken
as a whole. The combining, individual fund, and individual account group financial statements and —
schedules listed in the accompanying table of contents are presented for purposes of additional analysis and
are not a required part of the general-purpose financial statements of Collier County,Florida. In addition, the
accompanying schedule of expenditures of federal awards as required by the U.S. Office of Management and
Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the
accompanying schedule of receipts of state awards as required by the Auditor General of the State of Florida
are presented for purposes of additional analysis and are not a required part of the general-purpose financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the
general-purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation
to the general-purpose financial statements taken as a whole. —
The information presented in the introductory and statistical sections is presented for purposes of additional
analysis and is not a required part of the general-purpose financial statements. Such information has not
been subjected to the auditing procedures applied in the audit of the general-purpose financial statements
and, accordingly,we express no opinion on it.
te�
rr ,, --•
�
.*' Cz LEP
January 19, 2001
•
GENERAL FUND
THE PRIMARY PURPOSE OF THE GENERAL FUND IS TO ACCOUNT FOR ALL OF THE COUNTY'S
OPERATING REVENUE AND OTHER FINANCIAL RESOURCES AND THEIR USES IN CONDUCTING THE
GENERAL OPERATIONS OF THE COUNTY, EXCEPT FOR THOSE RESOURCES ACCOUNTED FOR IN
ANOTHER FUND.
THE GENERAL FUND HAS A GREATER NUMBER AND VARIETY OF REVENUE SOURCES THAN ANY
OTHER FUND,AND ITS RESOURCES FINANCE A WIDER RANGE OF ACTIVITIES. THE RESOURCES OF THE
- GENERAL FUND ARE NORMALLY EXPENDED AND REPLENISHED ON AN ANNUAL BASIS.
SPECIAL REVENUE FUNDS
THE PRIMARY PURPOSE OF THE SPECIAL REVENUE FUNDS IS TO ACCOUNT FOR THE PROCEEDS OF
SPECIFIC REVENUE SOURCES THAT ARE RESTRICTED BY LAW OR ADMINISTRATIVE ACTION FOR
SPECIFIC PURPOSES.
DEBT SERVICE FUNDS
THE PURPOSE OF THE DEBT SERVICE FUNDS IS TO ACCOUNT FOR THE ACCUMULATION OF RESOURCES
FOR AND THE PAYMENT OF PRINCIPAL, INTEREST AND EXPENDITURES ON LONG-TERM DEBT, OTHER
THAN DEBT PAYABLE FROM THE OPERATIONS OF PROPRIETARY FUNDS.
CAPITAL PROJECTS FUNDS
THE PURPOSE OF THE CAPITAL PROJECTS FUNDS IS TO ACCOUNT FOR THE FINANCIAL RESOURCES
,._ SEGREGATED FOR THE ACQUISITION OR CONSTRUCTION OF MAJOR CAPITAL FACILITIES OTHER THAN
THOSE FINANCED BY PROPRIETARY FUNDS.
ENTERPRISE FUNDS
-' THE PURPOSE OF THE ENTERPRISE FUNDS IS TO ACCOUNT FOR OPERATIONS THAT ARE FINANCED AND
OPERATED IN A MANNER SIMILAR TO PRIVATE BUSINESS ENTERPRISES, WHERE THE INTENT IS THAT
THE COSTS (EXPENSES, INCLUDING DEPRECIATION) OF PROVIDING GOODS OR SERVICES TO THE
GENERAL PUBLIC ON A CONTINUING BASIS BE FINANCED PRIMARILY THROUGH USER CHARGES, OR
WHERE PERIODIC DETERMINATION OF REVENUES EARNED, EXPENSES INCURRED, AND/OR NET
INCOME IS APPROPRIATE FOR CAPITAL MAINTENANCE, PUBLIC POLICY, MANAGEMENT CONTROL,
ACCOUNTABILITY OR OTHER PURPOSES.
INTERNAL SERVICE FUNDS
THE PRIMARY PURPOSE OF THE INTERNAL SERVICE FUNDS IS TO ACCOUNT FOR THE FINANCING OF
GOODS OR SERVICES PROVIDED BY ONE DEPARTMENT OR AGENCY TO OTHER DEPARTMENTS OR
AGENCIES OF THE GOVERNMENTAL UNIT, OR TO OTHER GOVERNMENTAL UNITS, ON A COST-
REIMBURSEMENT BASIS.
TRUST AND AGENCY FUNDS
THE PURPOSE OF THE TRUST AND AGENCY FUNDS IS TO ACCOUNT FOR THE ASSETS HELD BY THE
COUNTY UNIT AS TRUSTEE OR AGENT FOR INDIVIDUALS, PRIVATE ORGANIZATIONS AND OTHER
GOVERNMENTAL UNITS.
COMPONENT UNITS
THE PURPOSE OF THE COMPONENT UNITS IS TO ASSIST THIRD PAR 11ES WITH THE ACQUISITION,
CONSTRUCTION AND FINANCING OF VARIOUS PROJECTS THAT STIMULATE ECONOMIC GROWTH,
EDUCATION, INCREASE OPPORTUNITIES FOR EMPLOYMENT IN THE COUNTY OR PROVIDE
AFFORDABLE RESIDENTIAL HOUSING TO THE PUBLIC.
- GENERAL FIXED ASSETS ACCOUNT GROUP
THE PURPOSE OF GENERAL FIXED ASSETS IS TO ACCOUNT FOR THOSE ASSETS USED IN PERFORMANCE
OF GENERAL GOVERNMENTAL FUNCTIONS AND EXCLUDES THE FIXED ASSETS OF PROPRIETARY
- FUNDS.
GENERAL LONG-TERM DEBT ACCOUNT GROUP
THE PRIMARY PURPOSE OF GENERAL LONG-TERM DEBT IS TO ACCOUNT FOR THE COUNTY'S LIABILITY
- FOR GENERAL OBLIGATION BONDS AND OTHER GENERAL LONG-TERM OBLIGATIONS, WHICH ARE
NOT OBLIGATIONS OF THE PROPRIETARY FUNDS.
COLLIER COUNTY,FLORIDA
COMBINED BALANCE SHEET
ALL FUND TYPES,ACCOUNT GROUPS AND COMPONENT UNITS `.,
SEPTEMBER 30,2000
Governmental Fund Types Proprietary Fund Types
Special Debt Capital Internal ,,,.4
General Revenue Service Projects Enterprise Service
Fund Funds Funds Funds Funds Funds
ASSETS AND OTHER DEBITS ..,
Assets:
Cash and investments $ 25,480,807 51,838,228 9,596,210 97,622,566 64,703,448 16,193,554
Receivables: ^
Special assessments - - 1,202,567 136,364 - -
:'rade,net 190,512 - - - 3,507,732 47,664
',Milled revenue - - - - 1,171,621 - ,,,4
Interest 332,365 683,727 116,020 1,069,206 1,724,449 159,793
Other 896,185 - 240,390 - -
Due from other funds 1,743,052 3,005,784 16,795 565,269 44,631 1,726,365
Due from other governments 3,316,269 1,645,971 19,245 2,213,426 1,202 - --4
Deposits 3,500 - - - - 1,374
Inventory 195,546 218 - - 1,954,130 107,525
Advances to other fund 7,128,872 - - 760,000 - - "".4
Notes receivable - 1,143,926 - - - -
Prepaid costs - 2,500 - 611 12,320 -
Restricted assets: -4
Cash and investments - - - - 80,969,775 -
Interest receivable - - - - 44,501 -
Special assessments receivable:
Current - - - - 773,472 -
Deferred - - - - 7,422,116 -
Accrued interest - - - - 580,420 -
Notes receivable - - - - 250,639 - -'`
Due from other governments - - - - 1,599,364 -
Property,plant and equipment(net,
where applicable,of accumulated depreciation) - - - - 421,278,723 2,918,134 ...,,
Other assets - - - - 2,690,658 -
Other debits:
Amount available in debt service funds - - - - - -
Amount to be provided for retirement
of general long-term debt - - - - - -
TOTAL ASSETS AND OTHER DEBITS $ 38,390,923 59,216,539 10,950,837 102,607,832 588,729,201 21,154,409 '
—r
4
Fiduciary
Fund Types Account Groups Primary Government Component Units Reporting Entity
AMR I
Trust General
and Agency General Long-Term Total Total
Funds Fixed Assets Debt (Memorandum Only) Governmental (Memorandum Only)
22,900,297 - - 288,335,110 159,335 288,494,445
289 - - 1,339,220 - 1,339,220
- - 3,745,908 - 3,745,908
- - - 1,171,621 - 1,171,621
141,296 - - 4,226,856 - 4,226,856
112,748 - - 1,249,323 - 1,249,323
253,493 - - 7,355,389 - 7,355,389
6,851 - - 7,202,964 - 7,202,964
- - - 4,874 - 4,874
1,414,191 - - 3,671,610 - 3,671,610
- - - 7,888,872 - 7,888,872
- - - 1,143,926 60,000 1,203,926
- - - 15,431 - 15,431
- - 80,969,775 - 80,969,775
- - - 44,501 - 44,501
- - - 773,472 - 773,472
- - - 7,422,116 - 7,422,116
- - - 580,420 - 580,420
- - - 250,639 - 250,639
- - - 1,599,364 - 1,599,364
- 275,154,976 - 699,351,833 - 699,351,833
- - - 2,690,658 - 2,690,658
- - 9,732,729 9,732,729 - 9,732,729
- - 63,150,246 63,150,246 - 63,150,246
OM
24,829,165 275,154,976 72,882,975 1,193,916,857 219,335 1,194,136,192
(CONTINUED)
.
AIMIll
5
COLLIER COUNTY,FLORIDA
COMBINED BALANCE SHEET —
ALL FUND TYPES,ACCOUNT GROUPS AND COMPONENT UNITS (CONTINUED)
SEPTEMBER 30,2000
Governmental Fund Types Proprietary Fund Types ,
Special Debt Capital Internal
General Revenue • Service Projects Enterprise Service
Fund Funds Funds Funds Funds Funds ,.,
J JAR!!JTIFS EQI IITY AND OTHER CREDITS
Liabilities:
Vouchers payable and accruals $ 6,109,688 4,232,136 7,721 5,386,478 2,818,593 390,238
Due to other funds 2,349,304 3,267,243 7,979 207,239 24,170 16,270 ..�
Due to other governments 420,417 142,936 - - - -
Due to individuals - 5,547 - - - -
Current self-insurance claims payable - - - - - 3,839,136
Current maturities of notes payable - - - 196,143 -
Current maturities of lease obligations - - - - 40,051 -
Deferred revenues 57,928 3,369,023 1,202,408 34,724,008 - -
Refundable deposits 270,136 - - - - -
Retainage payable 1,610 91,164 - 1,652,893 - -
Advances from other funds - 730,000 - 603,100 - -
Escrowed impact fees - - - - - - -.,
Due to special assessment bondholders - - - - - -
Payable from restricted assets:
Vouchers payable - - - - 4,474,192 -
Deferred revenues - - - - 3,114,150 -
Current maturities of notes payable - - - - 2,078,040 -
Current maturities of revenue bonds - - - - 3,924,000 -
Due to other governments - - - - 257,685 - "
Accrued interest payable - - - - 1,653,593 -
Customer deposits - - - - 284,511 -
Retainage payable - - - - 1,211,044 - .-,
Advances from other funds - - - - 6,555,772 -
Long term self-insurance claims payable - - - - - 3,678,864
Landfill liability - - - - 3,453,120 -
General obligation bonds payable - - - - - -
Limited obligation
revenue bonds(net) - - - - 76,837,336 -
Notes payable(net) - - - - 22,125,523 - ......k
Capitalized lease obligations - - - - 107,343 -
Arbitrage rebate payable - - - - 27,471 -
Accrued compensated absences - - - - 941,133 344,476
TOTAL LIABILITIES $ 9,209,083 11,838,049 1,218,108 42,573,718 130,123,870 8,268,984
t
i
6
Fiduciary
.. Fund Types Account Groups Primary Government Component Units Reporting Entity
Trust General
and Agency General Long-Term Total Total
Funds Fixed Assets Debt (Memorandum Only) Governmental (Memorandum Only)
•
952,530 - - 19,897,384 - 19,897,384
1,483,184 - - 7,355,389 - 7,355,389
2,716,256 - - 3,279,609 - 3,279,609
444,049 - - 449,596 - 449,596
- - - 3,839,136 - 3,839,136
• - - 196,143 - 196,143
- - - 40,051 - 40,051
1,414,191 - - 40,767,558 - 40,767,558
6,581,203 - - 6,851,339 - 6,851,339
— - - 1,745,667 - 1,745,667
- - - 1,333,100 - 1,333,100 •
_
130,058 - - 130,058 - 130,058
7,238,615 - - 7,238,615 - 7,238,615
"` - - - 4,474,192 - 4,474,192
- - - 3,114,150 - 3,114,150
- - - 2,078,040 - 2,078,040
- - - 3,924,000 - 3,924,000
- - - 257,685 - 257,685
- - - 1,653,593 - 1,653,593
- - - 284,511 • 284,511 •
_
- - 1,211,044 - 1,211,044
- - - 6,555,772 - 6,555,772
- - 3,678,864 - 3,678,864
- - - 3,453,120 - 3,453,120
- - 2,295,000 2,295,000 - 2,295,000
- - 46,115,000 122,952,336 - 122,952,336
- - 14,644,232 36,769,755 - 36,769,755 •
- - 715,002 822,345 - 822,345
_ - - 116,269 143,740 - 143,740
- - 8,997,472 10,283,081 - 10,283,081
20,960,086 - 72,882,975 297,074,873 - 297,074,873
.r
(CONTINUED)
IBM
.. 7
COLLIER COUNTY,FLORIDA "'.i
COMBINED BALANCE SHEET
ALL FUND TYPES,ACCOUNT GROUPS AND COMPONENT UNITS (CONTINUED)
SEPTEMBER 30,2000
onlik
Governmental Fund Types Proprietary Fund Types
Special • Debt Capital Internal
General Revenue Service Projects Enterprise Service �-,
Fund Funds Funds Funds Funds Funds
J.IARIJ.ITIFS.FQI IITY AND OTHER CRF.DIT:�
(CONTINUED)
Equity and other credits:
Contributed capital $ - - - - 304,356,686 1,549,795
Investment in general fixed assets - - - •- - - '-'I
Retained earnings:
Reserved for:
Revenue bond reti �.
ieicid - - 9,301,987 - --ti
Renewal and replacement - - - - 300,020 -
Unreserved - - - - 144,646,638 11,335,630
Fund balances:
Reserved for:
Encumbrances 163,320 8,191,918 - 50,630,307 - - `
Inventory 195,546 218 - - - -
Advances to other fund 7,128,872 - - 760,000 - ..-.
Notes receivable - 1,143,926 - - - -
Prepaid costs - 2,500 - 611 - -
Debt service - - 5,862,873 - - - -�
Trust fund purposes - - - - - -
Unreserved:
Designated for:
Impact fees - 104,109 - - - -
Debt service - - 3,869,856 - - -
Future capital projects - - - 8,643,196 - -
Undesignated 21,694,102 37,935,819 - - - - ..
TOTAL EQUITY AND OTHER CREDITS 29,181,840 47,378,490 9,732,729 60,034,114 458,605,331 12,885,425
11..11
TOTAL LIABILITIES,EQUITY AND OTHER CREDITS $ 38,390,923 59,216,539 10,950,837 102,607,832 588,729,201 21,154,409
.04
•
The notes to the general purpose financial statuiicuts are an integral part of this statement. -.,
1
—
8
0.4
- Fiduciary
Fund Types Account Groups Primary Government Coiiyn,uent Unitsn Entity
tY
Trust General
and Agency General Long-Term Total Total
Funds Fixed Assets Debt (Memorandum Only) Governmental (Memorandum Only)
- - - 305,906,481 - 305,906,481
- 275,154,976 - 275,154,976 - 275,154,976
PM. .. - - 9,301,987 - 9,301,987
- - - 300,020 - 300,020
- - - 155,982,268 - 155,982,268
4,675 - - 58,990,220 - 58,990,220
- - - 195,764 - 195,764
- - - 7,888,872 - 7,888,872
-
- - - 1,143,926 60,000 1,203,926
- - - 3,111 - 3,111
- - - 5,862,873 - 5,862,873
3,864,404 - - 3,864,404 - 3,864,404
- - - 104,109 - 104,109
- - - 3,869,856 - 3,869,856
- - - 8,643,196 - 8,643,196
- - - 59,629,921 159,335 59,789,256
3,869,079 275,154,976 - 896,841,984 219,335 897,061,319
24,829,165 275,154,976 72,882,975 1,193,916,857 219,335 1,194,136,192
,r 9
COLLIER COUNTY,FLORIDA _
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES,EXPENDABLE TRUST FUNDS AND COMPONENT UNITS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
Fund Funds Funds Funds
Revenues:
Taxes $ 82,861,774 29,564,822 1,357,740 8,509,752
Licenses and permits 149,865 10,496,077 - -
Intergovernmental 27,990,212 9,736,286 3,925,800 4,500,876 `•1
Charges for services 11,465,786 5,987,615 - 1,996,965
Fines and forfeitures 4,490,868 84,043 - -
Interest income 3,103,059 2,962,275 735,594 5,253,116 ^I
Impact fees - - - 18,676,155
Special assessments - - 201,479 -
Miscellaneous 5,416,841 375,392 17,601 241,149
Total revenues 135,478,405 59,206,510 6,238,214 39,178,013
Expenditures: .-�
Current:
General government 34,683,159 5,453,117 - - '
Public safety 61,843,220 15,945,718 - -
Physical environment 1,877,193 8,214,250 - - Ira,
Transportation - 12,714,939 - -
Economic environment 701,870 1,853,295 - -
Human services 5,598,401 509,549 - - ,,,,,
Culture and recreation 4,613,082 12,147,360 - -
Capital outlay - - - 45,244,624
Debt service 16,354 394,499 13,888,510 -
Total expenditures 109,333,279 57,232,727 13,888,510 45,244,624
Excess of revenues over
(under)expenditures 26,145,126 1,973,783 (7,650,296) (6,066,611)
Other financing sources(uses):
Proceeds from notes - - - 12,080,000 ""r
Operating transfers in 2,551,097 9,524,421 7,743,759 3,537,360
Operating transfers out (25,340,100) (4,687,383) (33,461) (2,826,088)
•-.
Total other financing sources(uses) (22,789,003) 4,837,038 7,710,298 12,791,272
Excess of revenues and other
financing sources over(under)expen- "..'
ditures and other financing uses 3,356,123 6,810,821 60,002 6,724,661 ,
Fund balances at beginning of year 25,825,717 40,567,669 9,672,727 53,309,453 ,�
Fund balances at end of year $ 29,181,840 47,378,490 9,732,729 60,034,114 •
The notes to the general purpose financial statements are an integral part of this statement.
t
10 —,
Fiduciary
Fund Types Primary Government Component Units Reporting Entity
Expendable
Trust Total Total
Funds (Memorandum Only) Governmental (Memorandum Only)
312,680 122,606,768 - 122,606,768
11,788 10,657,730 - 10,657,730
57,492 46,210,666 - 46,210,666
196,217 19,646,583 22,500 19,669,083
434,590 5,009,501 - 5,009,501
199,285 12,253,329 4,078 12,257,407
- 18,676,155 - 18,676,155
- 201,479 - 201,479
813,188 6,864,171 - 6,864,171
2,025,240 242,126,382 26,578 242,152,960
NM
-- 3,015,307 43,151,583 -
43,151,583
1,283,956 79,072,894 - 79,072,894
"'. - 10,091,443 - 10,091,443
124,965 12,839,904 - 12,839,904
•
- 2,555,165 46,804 2,601,969
192,887 6,300,837 - 6,300,837
137,396 16,897,838 - 16,897,838
- 45,244,624 - 45,244,624
-
14,299,363 - 14,299,363
4,754,511 230,453,651 46,804 230,500,455
(2,729,271) 11,672,731 (20,226) 11,652,505
— - 12,080,000 - 12,080,000
3,493,257 26,849,894 - 26,849,894
(582,103) (33,469,135) - (33,469,135)
2,911,154 5,460,759 - 5,460,759
181,883 17,133,490 (20,226) 17,113,264
3,687,196 133,062,762 239,561 133,302,323
3,869,079 150,196,252 219,335 150,415,587
0.41
11
COLLIER COUNTY,FLORIDA
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
...I
Governmental Fund Types
General Fund (Non-GAAP) Special Revenue Funds (Non-GAAP)
Budget Actual Variance Budget Actual Variance
Revenues:
Taxes $ 85,759,600 82,861,774 (2,897,826) 28,800,223 29,564,822 764,599
Licenses and permits 125,000 149,865 24,865 8,578,100 10,853,536 2,275,435
Intergovernmental 24,199,361 27,990,212 3,790,851 8,902,904 5,453,079 (3,449,825)
•-..ICharges for services 11,936,415 11,465,786 (470,629) 4,890,099 5,987,615 1,097,516
Fines and forfeitures 4,119,400 4,490,868 371,468 59,500 84,043 24,543
Interest income 1,825,000 3,103,059 1,278,059 1,772,700 2,962,275 1,189,575
Impact fees - - - - - -
Special assessments - - - - - -
Miscellaneous 4,481,567 4,982,457 500,890 332,233 375,392 43,159
Total revenues 132,446,343 135,044,021 2,597,678 53,335,759 55,280,762 1,945,003
Expenditures:
Current:
General government 35,898,211 34,248,775 1,649,436 7,143,550 5,453,117 1,690,433
Public safety 62,339,465 61,843,220 496,245 12,017,573 10,690,887 1,326,686 .....4
Physical environment 2,137,967 1,877,193 260,774 17,621,518 8,214,250 9,407,268 ‘
Transportation - - - 16,624,594 12,714,939 3,909,655
Economic environment 857,544 701,870 155,674 3,924,546 2,938,295 986,251
Human services 5,692,700 5,598,401 94,299 901,185 509,549 391,636 "1
Culture and recreation 4,868,188 4,613,082 255,106 16,235,516 12,147,360 4,088,156 t
Capital outlay - - - - -
Debt service 16,400 16,354 46 502,400 494,499 7,901
Total expenditures 111,810,475 108,898,895 2,911,580 74,970,882 53,162,896 21,807,986
Excess of revenues over
(under)expenditures 20,635,868 26,145,126 5,509,258 (21,635,123) 2,117,866 23,752,989
Other financing sources(uses):
Proceeds from notes - - - - -
Operating transfers in 5,708,618 2,551,097 (3,157,521) 13,251,919 13,067,880 (184,039)
Operating transfers out (31,275,548) (27,091,950) 4,183,598 (8,395,746) (8,370,083) 25,663
Total other financing sources(uses) (25,566,930) (24,540,853) 1,026,077 4,856,173 4,697,797 (158,376)
Excess of revenues and other .
financing sources over(under)expen-
ditures and other financing uses (4,931,062) 1,604,273 6,535,335 (16,778,950) 6,815,663 23,594,613 ....,
Fund balances at beginning of year 11,662,449 25,825,717 14,163,268 35,860,581 43,388,608 7,528,027
"'1
Fund balances at end of year $ 6,731,387 27,429,990 20,698,603 19,081,631 50,204,271 31,122,640
"'1
i,
12
I
ill
Governmental Fund Types
Debt Service Funds Capital Projects Funds (Non-GAAP)
Budget Actual Variance Budget Actual Variance
1,385,445 1,357,740 (27,705) 7,327,800 8,509,752 1,181,952
--, 3,925,800 3,925,800 - 5,498,600 4,500,876 (997,724)
- - - 1,836,700 1,996,965 160,265
555,900 735,594 179,694 3,142,900 5,253,116 2,110,216
,mEk - - - 16,521,000 23,820,190 7,299,190
126,100 201,479 75,379 - - -
20,000 17,601 (2,399) 390,800 341,149 (49,651)
6,013,245 6,238,214 224,969 34,717,800 44,422,048 9,704,248
- - - 124,349,833 45,244,624 79,105,209
_, 14,750,244 13,888,510 861,734 - - -
14,750,244 13,888,510 861,734 124,349,833 45,244,624 79,105,209
(8,736,999) (7,650,296) 1,086,703 (89,632,033) (822,576) 88,809,457
- 32,399,000 12,080,000 (20,319,000)
8,551,200 7,743,759 (807,441) 4,143,590 4,140,460 (3,130)
(35,400) (33,461) 1,939 (4,327,700) (3,556,088) 771,612
8,515,800 7,710,298 (805,502) 32,214,890 12,664,372 (19,550,518)
(221,199) 60,002 281,201 (57,417,143) 11,841,796 69,258,939
9,390,399 9,672,727 282,328 80,546,410 62,590.036 (17,956,374)
9,169,200 9,732,729 563,529 23,129,267 74,431,832 51,302,565
(CONTINUED)
-. 13
COLLIER COUNTY,FLORIDA
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES ---
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS (CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
• Fiduciary Fund Type ,
Total
Expendable Trust Funds (Non-GAAP) (Memorandum Only)
-r
Budget Actual Variance Budget Actual Variance
Revenues: 4=.1
Taxes $ 262,000 . 312,680 50,680 123,535,068 122,606,768 (928,300)
Licenses and permits 9,000 11,788 2,788 8,712,100 11,015,189 2,303,089
Intergovernmental 61,299 57,492 (3,807) 42,587,964 41,927,459 (660,505)
Charges for services 208,500 196,217 (12,283) 18,871,714 19,646,583 774,869 "",.
Fines and forfeitures 378,976 434,590 55,614 4,557,876 5,009,501 451,625
Interest income 110,700 128,353 17,653 7,407,200 12,182,397 4,775,197
Impact fees - - - 16,521,000 23,820,190 7,299,190
Special assessments - - - 126,100 201,479 75,379 ^
Miscellaneous 153,700 321,400 167,700 5,378,300 6,037,999 659,699
Total revenues 1,184,175 1,462,520 278,345 227,697,322 242,447,565 14,750,243
0.41
Expenditures:
Current:
General government 3,038,729 3,015,307 23,422 46,080,490 42,717,199 3,363,291
Public safety 988,170 972,289 15,881 75,345,208 73,506,396 1,838,812 ".1
Physical environment - - - 19,759,485 10,091,443 9,668,042 I
Transportation 142,100 124,965 17,135 16,766,694 12,839,904 3,926,790
Economic environment - - - 4,782,090 3,640,165 1,141,925
Human services 199,900 192,887 7,013 6,793,785 6,300,837 492,948 ""'
Culture and recreation 132,885 137,396 (4,511) 21,236,589 16,897,838 4,338,751
Capital outlay - - - 124,349,833 45,244,624 79,105,209
Debt service - - - 15,269,044 14,399,363 869,681
Total expenditures 4,501,784 4,442,844 58,940 330,383,218 225,637,769 104,745,449
Excess of revenues over
(under)expenditures (3,317,609) (2,980,324) 337,285 (102,685,896) 16,809,796 119,495,692
Other financing sources(uses):
Proceeds from notes - - - 32,399,000 12,080,000 (20,319,000)
Operating transfers in 3,498,000 3,493,257 (4,743) 35,153,327 30,996,453 (4,156,874) "1
Operating transfers out (655,476) (582,103) 73,373 (44,689,870) (39,633,685) 5,056,185
Total other financing sources(uses) 2,842,524 2,911,154 68,630 22,862,457 3,442,768 (19,419,689)
Excess of revenues and other
financing sources over(under)expen-
ditures and other financing uses (475,085) (69,170) 405,915 (79,823,439) 20,252,564 100,076,003 '-"t
Fund balances at beginning of year 2,137,594 2,275,974 138,380 139,597,433 143,753,062 4,155,629
Fund balances at end of year $ 1,662,509 2,206,804 544,295 59,773,994 164,005,626 104,231,632
The notes to the general purpose financial statements are an integral part of this statement.
14
COLLIER COUNTY,FLORIDA
." COMBINED STATEMENT OF REVENUES,EXPENSES AND CHANGES IN
FUND EQUITY-ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Proprietary Fund Types
.MI Internal Total
Enterprise Funds Service Funds (Memorandum Only)
Operating revenues:
` Charges for services S 70,619,302 26,392,179 97,011,481
Total operating revenues 70,619,302 26,392,179 97,011,481
'� Operating expenses:
Personal services 18,375,832 4,861,510 23,237,342
— Operating 38,645,195 20,767,926 59,413,121
Depreciation and amortization 13,468,913 1,171,733 14,640,646
Total operating expenses 70,489,940 26,801,169 97,291,109
•
— Operating income 129,362 (408,990) (279,628)
--- Non-operating revenues(expenses):
Interest income 8,068,908 1,039,233 9,108,141
— Interest expense (5,817,031) (539) (5,817,570)
Miscellaneous income 941,721 956,312 1,898,033
Miscellaneous expense (76,242) - (76,242)
Gain(loss)on disposal of fixed assets (164,132) 70,376 (93,756)
— Grants and entitlements 199,283 573 199,856
Total non-operating revenues(expenses) 3,152,507 2,065,955 5,218,462
Income before operating transfers 3,281,869 1,656,965 4,938,834
Operating transfers:
Operating transfers in 7,168,243 - 7,168,243
Operating transfers out (543,802) (5,200) (549,002)
Total operating transfers 6,624,441 (5,200) 6,619,241
Net income 9,906,310 1,651,765 11.558,075
Retained earnings at beginning of year 136,568,392 9,479,334 146,047,726
Depreciation of contributed assets 7,773,943 204,531 7,978,474
Retained earnings at end of year 154,248,645 11,335,630 165,584,275
Contributed capital at beginning of year 278,095,943 1,762,110 279,858,053
Depreciation of contributed assets (7,773,943) (204,531) (7,978,474)
... Contributions to other funds - (2,634) (2,634)
Contributions from other funds 2,705,383 - 2,705,383
Disposal of contributed assets (41,064) (5,150) (46,214)
Developer contributions 12,656,044 - 12,656,044
Refund developer contributions (321,236) - (321,236)
Other government contributions 4,300 - 4,300
Utility connection fees 18,167,685 - 18,167,685
Refund utility connection fees (58,184) - (58,184)
Contributions from capital grants 921,758 - 921,758
Contributed capital at end of year 304,356,686 1,549,795 305,906,481
Fund equity at end of year S 458,605,331 12,885,.25 471,490,756
Nma
The notes to the general purpose financial statements are an integral part of this statement.
15
..1
COLLIER COUNTY,FLORIDA
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Proprietary Fund Types
Internal Total -.,
Enterprise Funds Service Funds (Memorandum Only)
Cash flows from operating activities: •
Cash received for services $ 69,473,660 24,696,615 94,170,275 -...,
Cash received from customer deposits 49,038 - 49,038
Cash received from retirees for services - 394,748 394,748
Cash payments for customer deposits (91,771) - (91,771)
Cash payments on behalf of retirees - (261,731) (261,731) '^
Cash payments for goods and services (33,752,726) (20,243,433) (53,996,159) .
Cash payments to employees (18,138,314) (4,830,766) (22,969,080)
•
Net cash provided by(used for)
operating activities 17,539,887 (244,567) 17,295,320 —,
Cash flows from noncapital financing activities:
Cash operating grants received 469,404 573 469,977 ...1
Cash transfers from other funds 8,097,678 - 8,097,678
Cash transfers to other funds (610,212) (5,200) (615,412)
Net cash provided by(used for)
noncapital financing activities 7,956,870 (4,627) 7,952,243 r
Cash flows from capital and related
financing activities:
Connection fee collections 18,526,962 - 18,526,962
Special assessment collections 1,395,612 - 1,395,612
Special assessment interest 631,253 - 631,253
Proceeds from disposal of fixed assets 91,175 117,375 208,550
Proceeds from sale of scrap 67,159 - 67,159
Proceeds from insurance claims 732 956,312 957,044
Proceeds from notes 88,575 - 88,575
Payments to refund developer contributions (131,614) - (131,614) —i
Payments for capital acquisitions (21,852,685) (724,475) (22,577,160)
Principal payments on notes (1,551,702) - (1,551,702)
Principal payments on bonds (3,759,000) - (3,759,000)
Principal payments on capital leases (38,498) (23,567) (62,065)
Interest and fiscal agent fees paid (5,498,397) (539) (5,498,936)
Net cash provided by(used for)capital
and related financing activities (12,030,428) 325,106 (11,705,322)
Cash flows from investing activities:
Interest on investments 7,938,273 993,332 8,931,605
Net cash provided by investing activities 7,938,273 993,332 8,931,605
Net increase in cash 21,404,602 1,069,244 22,473,846
Cash and investments,October 1,1999(including
$69,112,602 in restricted cash) 124,268,621 15,124,310 139,392,931
Cash and investments,September 30,2000(including -1
$80,969,775 in restricted cash) $ 145,673,223 16,193,554 161,866,777
The notes to the general purpose financial statements are an integral part of this statement. (CONTINUED)
16
COLLIER COUNTY,FLORIDA
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES (CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
RECONCILIATION OF OPERATING INCOME TO
NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES
Proprietary Fund Types
Internal Total
Enterprise Funds Service Funds (Memorandum Only)
Operating income(loss) $ 129,362 (408,990) (279,628)
Adjustments to reconcile operating income(loss)to net
cash provided by(used for)operating activities:
Depreciation expense 12,741,180 1,171,733 13,912,913
Amortization of capital improvement projects 101,641 - 101,641
Amortization of bond issuance costs 565,636 - 565,636
Amortization of utility plant acquisition adjustment 60,455 - 60,455
Decrease in accounts receivable 889,240 152,159 1,041,399
(Increase)in due from other funds (2,830) (1,714,588) (1,717,418)
Decrease in due from other governments 71,039 - 71,039
(Increase)in advances and deposits - (117) (117)
(Increase)in inventory (224,973) (418) (225,391)
Increase in vouchers payable 1,374,529 51,271 1,425,800
.., Increase in accrued wages 83,297 20,497 103,794
Increase in landfill liability 1,669,500 - 1,669,500
(Decrease)in deferred revenue (3,923) - (3,923)
Increase in accrued compensated absences 154,221 10,247 164,468
"" Increase(decrease)in due to other funds (8,202) 14,171 5,969
(Decrease)in due to other governments (17,552) - (17,552)
(Decrease)in customer deposits payable (42,733) - (42,733)
Increase in self-insurance claims payable - 459,468 459,468
Total adjustments 17,410,525 164,423 17,574,948
0.11
Net cash provided by(used for)operating activities $ 17,539,887 (244,567) 17,295,320
Non-cash investing,capital and financing activities:
The combined proprietary funds experienced a non-cash investing gain due to a change in the fair value of non-cash and
cash equivalents of$419,995.
There were non-cash developer contributions of$12,656,044 in the County Water and Sewer District Fund.
The County Water and Sewer District Fund received contributions of assets from other funds with a depreciated value of$1,988.
The original cost of these assets was$3,700 with$1,712 in accumulated depreciation.
The Marco Water and Sewer District Fund received contributions of assets from other funds with a depreciated value of$2,150.
The original cost of these assets was$2,150 with no accumulated depreciation.
The Solid Waste Disposal Fund contributed assets with a depreciated value of$1,745 to other funds. The original cost these assets
was$3,490 with accumulated depreciation of$1,745.
The Emergency Medical Services Fund received contributions of assets from other funds with a depreciated value of $2,701,245.
The original cost of these assets was$2,705,267 with accumulated depreciation of$4,022.
The Self-Insurance Fund contributed assets with a depreciated value of$818 to other funds. The original cost of these assets was$818
with no accumulated depreciation.
The Public Works Engineering Department contributed assets with a depreciated value of$1,816 to other funds. The original cost of
these assets was$12,761 with accumulated depreciation of$10,945.
17
COLLIER COUNTY,FLORIDA
COMPONENT UNITS
COMBINING BALANCE SHEET
SEPTEMBER 30,2000
Collier County Collier County Collier County
Housing Industrial Educational
Finance Development Facilities
Authority Authority Authority Totals
ASSETS AND OTHER DEBITS
Assets: --�
Cash and investments $ 154,276 4,145 914 159,335
Receivables:
Notes 60,000 - - 60,000
TOTAL ASSETS AND OTHER DEBITS $ 214,276 4,145 914 219,335
LIABILITIES.EQUITY AND OTHER CREDITS
Equity and other credits:
Fund balances:
Reserved for:
Notes receivable $ 60,000 - - 60,000
Unreserved:
Undesignated 154,276 4,145 914 159,335 '~
TOTAL LIABILITIES,EQUITY AND OTHER CREDITS $ 214,276 4,145 914 219,335
The notes to the general purpose financial statements are an integral part of this statement.
18
COLLIER COUNTY,FLORIDA
COMPONENT UNITS
'— COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000 •
•
Collier County Collier County Collier County
Housing Industrial Educational
Finance Development Facilities
Authority Authority Authority Totals
Revenues:
_ Charges for services $ 20,000 2,500 - 22,500
Interest income 4,078 - - 4,078
Total revenues 24,078 2,500 - 26,578
Expenditures:
Current:
Economic environment 46,464 340 - 46,804
Total expenditures 46,464 340 - 46,804
Excess of revenues over
expenditures (22,386) 2,160 - (20,226)
Fund balances at beginning of year 236,662 1,985 914 239,561
Fund balances at end of year $ 214,276 4,145 914 219,335
The notes to the general purpose fmancial statements are an integral part of this statement.
19
THIS PAGE INTENTIONALLY LEFT BLANK
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
INDEX
NOTE PAGE NUMBER
1 Summary of Significant Accounting Policies 22
2 Cash and Investments 31
3 Trade Receivables 33
4 Interfund Transactions 33
5 Fixed Assets 35
6 Long-Term Debt 36
7 Revenue Bonds Administered by the State of Florida 42
8 Conduit Debt Obligations 42
9 Defeased Debt 43
10 Budget to Actual 44
11 Pension Plan Obligations 45
12 Operating Transfers 46
13 Segment Information-Enterprise Funds 47
14 Fund Equity 47
15 Risk Management 48
16 Landfill Liability 50
17 Deficit Retained Earnings 50
18 Significant Contingencies 51
19 Significant Commitments 51
21
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
THE REPORTING ENTITY
The primary government consists of Collier County, a political subdivision of the State of Florida that was established in
1923 by the Florida State Legislature. The County is governed by a Board of County Commissioners which consists of five
members elected within single member districts. In addition, there are five Constitutional Officers; the Tax Collector,
Property Appraiser, Sheriff,Clerk of the Circuit Court and Supervisor of Elections. The Constitutional Officers are elected
county wide. The Board of County Commissioners budgets and provides all funding used by the separate Constitutional
Officers with the exception of fees collected by the Clerk of the Circuit Court and du Tax Collector. Under the direction of
the Clerk of the Circuit Court,the Collier County Finance and Accounting Department maintains the accounting system for
the operations of the Board of County Commissioners,Supervisor of Elections and the Clerk of the Circuit Court. The Tax
Collector,Property Appraiser and Sheriff each maintain their own accounting systems. For financial reporting purposes the
operations of the Board of County Commissioners and the Constitutional Officers are combined and presented as the primary
government. —'
Component units are legally separate agencies that the primary government is fmancially accountable for or organizations
which should be included in the reporting entity because of the nature and significance of their relationship with the primary
government. Financial accountability is determined by the primary government's ability to appoint the voting majority of the
entity's board, impose its will on the organization, and the existence of a fmancial benefit/burden relationship or fiscal
dependency.
The County's blended component units consist of organizations whose respective governing Boards are composed entirely of
the Board of County Commissioners serving ex-officio. These entities are legally separate, however fmancial support has
been pledged and fmancial or operational policies may be significantly influenced by the County. In accordance with
General Accounting Standards Board (GASB) Statement 14, "The Financial Reporting Entity", these organizations are
reported as if they were part of the County's operations. The fmancial position and results of operations of the following
blended component units are accounted for in enterprise funds and can be found in the proprietary section of this report: --�
Collier County Water and Sewer District
The District was established by Chapter 88-499, Laws of Florida, to provide water, sewer and effluent
services to certain portions of the unincorporated area of Collier County. The District currently operates
three wastewater treatment facilities and two water treatment plants.
Marco Island Water and Sewer District
The District was established by Collier County Ordinance 77-58 under authority granted by Chapter 153,
Part III, Florida Statutes. The District provides sewer services to customers on a portion of Marco
Island.
Goodland Water District
The District was established by a Special Referendum Election authorized by Collier County Ordinance
75-5 and Section 125.01(q),Florida Statutes. The District provides potable water service to the residents
of Goodland.
22
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-CONTINUED
THE REPORTING ENTITY-CONTINUED
The County's discretely presented component units consist of organizations whose five member bodies are appointed by the
Board of County Commissioners. The County is able to impose its will on these entities because of its discretionary ability to
remove appointed members from the component units' Boards. GASB Statement 14, "The Financial Reporting Entity",
requires that the fmancial data of these organizations be reported in separate columns to emphasize that they are legally
separate from the County. Accordingly, the funds of the following organizations can be found discretely presented in the
combined fmancial statements:
Collier County Health Facilities Authority
The Authority was established in 1979 by Collier County Ordinance 79-75 for the purpose of assisting
health facilities in the acquisition, construction and fmancing of projects within the County. The
Authority has no assets, liabilities or equity and has not generated any revenues or incurred any
expenditures. Therefore,no financial position or results of operations are reported in the accompanying
financial statements. Outstanding conduit debt issued by the Authority is reported in Note 8, "Conduit
Debt Obligations".
Collier County Housing Finance Authority
The Authority was formed in 1980 by Collier County Ordinance 80-66 for the purpose of stimulating the
construction of residential housing for low and moderate income families through the use of public
financing. The Authority maintains its own fmancial records, but does not issue separate, stand alone
financial statements. Their financial position and results of operations are reported in the accompanying
financial statements and the outstanding conduit debt issued by the Authority is disclosed in Note 8,
"Conduit Debt Obligations".
Collier County Industrial Development Authority
The Authority was created in 1978 by Collier County Resolution 78-94 to facilitate the financing of
projects that promote economic growth and increase opportunities for employment in the County. The
Authority maintains its own financial records, but does not issue separate, stand alone financial
statements. Their financial position and results of operations are reported in the accompanying financial
statements and the outstanding conduit debt issued by the Authority is disclosed in Note 8, "Conduit
Debt Obligations".
Collier County Educational Facilities Authority
The Authority was created in 1999 by Collier County Resolution 99-177 to assist institutions for higher
education in the construction, financing and refinancing of projects. The Authority maintains its own
financial records,but does not issue separate,stand alone financial statements. Their financial position
'— and results of operations are reported in the accompanying financial statements ant the outstanding
conduit debt issued by the Authority is disclosed in Note 8,"Conduit Debt Obligations".
23
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED
THE REPORTING ENTITY-CONTINUED
Complete financial information on the individual component units can be obtained from their respective administrative
offices or from the Finance Department of the Clerk of the Circuit Court.
Administrative Offices:
Collier County Water and Sewer District Collier County Health Facilities Authority
3301 East Tamiami Trail 5811 Pelican Boulevard,Suite 210
Naples,FL 34112 Naples,FL 34108
Marco Island Water and Sewer District Collier County Industrial Development Authority
3301 East Tamiami Trail 3050 N.Horseshoe Drive,Suite 120
Naples,FL 34112 Naples,FL 34104
Goodland Water District Collier County Housing Finance Authority ^�
3301 East Tamiami Trail 5811 Pelican Boulevard,Suite 210
Naples,FL 34112 Naples,FL 34108
Collier County Educational Facilities Authority
3050 N.Horseshoe Drive,Suite 120
Naples,FL 34104
BASIS OF PRESENTATION
The accounts of the County are organized on the basis of fundsand account groups. Each fund is considered a separate
accounting entity with a self-balancing set of accounts. Fund structures, where applicable, have been designed to comply
with all requirements of relevant bond resolutions. Account groups are a reporting device to account for certain assets and
liabilities of the governmental funds not recorded directly in those funds. The following fund types and account groups are
used by the County:
GOVERNMENTAL FUNDS
General fund-the general fund is the general operating fund of the County. All general tax revenues and other receipts that
are not accounted for in other funds,are accounted for in the general fund.
The general operating funds of the Clerk of the Circuit Court,Property Appraiser, Sheriff, Supervisor of Elections and Tax
Collector represent sub funds of the County's general fund that are held and accounted for individually, but presented
together with the Board of County Commissioners'general fund.
Special revenue funds - special revenue funds are used to account for the proceeds of specific revenue sources that are
restricted by legal requirements,regulatory provisions or administrative action.
Debt service funds - debt service funds are used to account for the accumulation of resources for, and the payment of
principal, interest and other expenditures on long-term debt, other than bonds and notes payable from the operation of
proprietary funds.
Capital projects funds - capital projects funds are used to account for fmancial resources segregated for the acquisition or
construction of major capital facilities other than those financed by proprietary funds.
24
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
.. NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED
BASIS OF PRESENTATION-CONTINUED
PROPRIETARY FUNDS
Enterprise funds-enterprise funds are used to account for operations that are financed and operated in a manner similar to
private business enterprises. The intent is that the costs(expenses,including depreciation)of providing goods or services to
the general public on a contiv:f.ing basis be financed primarily through user charges, or where periodic determination of
revenues earned, expenses : .:arred, and/or net income is deemed appropriate for capital maintenance, public policy,
•- management control,accour -ility or other purposes.
Internal service funds - in :r:ral service funds are used to account for the financing of goods or services provided by one
department to other depart:,nts of the County or to other governmental units on a cost reimbursement basis.
FIDUCIARY FUNDS
Expendable trust funds - expendable trust funds are used to account for assets held by the County in a trustee capacity or
where legally mandated. All of the principal and income may be expended in the course of their designated operations.
Agency funds-agency funds are custodial in nature(assets equal liabilities) and do not involve measurement of results of
operations. Agency funds are clearing accounts for assets held by a government as an agent for individuals, private
organizations and other governments or funds.
ACCOUNT GROUPS
General fixed assets account group - this account group is used to account for property, plant and equipment not used in
proprietary fund type operations. The general fixed assets account group does not include public domain, infrastructure,
fixed assets such as roads,bridges,-curbs and gutters, streets and sidewalks, drainage systems,lighting systems and similar
assets that are immovable and of value only to the County.
General long-term debt account group-this account group is established to account for long-term debt and other liabilities
not accounted for in the proprietary funds.
BASIS OF ACCOUNTING AND MEASUREMENT FOCUS
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the
fmancial statements. Basis of accounting relates to the timing of the measurements made regardless of.the measurement
focus applied.
The modified accrual basis of accounting is used in the governmental, expendable trust and agency fund types. Under the
modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both
measurable and available to finance expenditures of the current period. Available means collectible within the current period
or soon enough thereafter,generally 60 days,to be used to pay liabilities of the current period. Primary revenues including
special assessments,intergovernmental revenues,charges for services,rents and interest are treated as susceptible to accrual
under the modified accrual basis. Property taxes are discussed later in this footnote. Other revenue sources are not
considered measurable and available and are not treated as susceptible to accrual. Expenditures are recorded when the
related fund liability is incurred. Exceptions to this general rule include accrued compensated absences and principal and
interest on general long-term debt.
25
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000 --
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED —,
BASIS OF ACCOUNTING AND MEASUREMENT FOCUS—CONTINUED
In applying the susceptibility-to-accrual concept to intergovernmental revenues,the legal and contractual requirements of the
numerous individual programs are used as guidance. There are essentially two types of these revenues. In one,monies must
be expended on the specific purpose or project before any amount will be paid to the County; therefore, revenues are
recognized based upon the expenditures recorded. In the other,monies are virtually unrestricted as to purpose of expenditure
and revocable only for failure to comply with prescribed compliance requirements, such as with equal employment
opportunity. These resources are reflected as revenues at the time of receipt,or earlier if they meet the availability criterion.
Proprietary funds use the accrual basis of accounting. Revenues are recognized in the period in which they are earned and
expenses are recognized in the period when incurred.
The measurement focus applied to governmental fund types and to expendable trust fund types is the flow of current
financial resources. Only current assets and current liabilities are generally included on the balance sheet. Fund balance is
considered a measure of available,spendable or appropriable resources.
The measurement focus applied to proprietary fund types is the capital maintenance or flow of economic resources
measurement focus. All assets and all liabilities (current or noncurrent) are included on the balance sheet. Fund equity is
segregated into contributed capital and retained earnings. —,
BUDGETS AND BUDGETARY DATA
The following are the statutory procedures followed by the Board of County Commissioners in establishing the budgets for --,
the County:
1)Within fifteen days after certification of the ad valorem tax roll by the Property Appraiser,the County budget officer
prepares and presents to the Board a tentative budget for-the ensuing fiscal year. The budget includes all estimated
receipts,balances to be brought forward,and all estimated expenditures,reserves and balances to be carried forward at
the end of the year as specified in Section 129.03,Florida Statutes. r,
2)Within eighty days of the certification of value,but not earlier than sixty-five days after certification,the Board holds
a public hearing on the tentative budget and proposed millage rate. At this hearing the Board amends and adopts the
tentative budget, recomputes the proposed millage rate, and announces publicly the percentage, if any, by which the
recomputed proposed millage rate exceeds the rolled-back rate. If the millage rate tentatively adopted exceeds that
proposed,each taxpayer within the jurisdiction is notified of the increase by first class mail,at the expense of the Board.
3)Within fifteen days of the meeting adopting the tentative budget,the Board advertises the County's intent to adopt a
final budget and millage rate.
4)A public hearing is held by the Board to finalize the budget and adopt a millage rate. This hearing is held not less
than two days and not more than five days after the day that the advertisement is first published. Prior to September 30,
the millage levy is adopted by a separate vote. In no event is the millage rate adopted allowed to exceed the tentatively
adopted millage rate.This is followed by the approval and ratification of the final budget.
5) The resolution approved at the final hearing is forwarded to the Property Appraiser, Tax Collector and Florida
Department of Revenue; not later than thirty days following the adoption of the Resolution, the Board certifies to the
State of Florida, Department of Revenue, Division of Ad Valorem Tax, that it has complied with the provisions of
Chapter 200,Florida Statutes.
26
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-CONTINUED
BUDGETS AND BUDGETARY DATA—CONTINUED
6) The County Manager approves intradepartmental budget changes less than $50,000 that do not alter the total
expenditures of the department. All other budgetary changes must be approved by the Board of County Commissioners
as a matter of policy. The initial adopted budget was amended during the fiscal year in accordance with the Florida
Statutes.
7) Florida Statute Section 129.07, as amended in 1978, provides that expenditures in excess of total fund budgets are
unlawful. However,because the Board approves all budgetary changes between departments,except those approved by
the County Manager,the lower of fund or department becomes the level of control.
Formal budgetary integration is employed as a management control device during the fiscal year for all fund types. Budgets
have been legally adopted by the Board for all Board funds except for agency funds and those funds described in Note 10,
"Budget to Actual". The Property Appraiser and the Tax Collector adopt budgets for their general funds independently of the
Board. The Clerk of the Circuit Court(to the extent of his function as ex-officio Clerk to the Board and the amounts of his
fee structure as Clerk to the Circuit and County Courts),Sheriff,and Supervisor of Elections prepare budgets for their general
funds which are submitted to and approved by the Board.
Budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) for all governmental
funds except as described in Note 10, "Budget to Actual". All unencumbered appropriations lapse at the end of the
current year. Capital project costs are budgeted in the year they are anticipated to be obligated. In subsequent years, the
unused budget is reappropriated until the project is completed. Proprietary funds are budgeted on a basis consistent with
generally accepted accounting principles, except that capital related and debt transactions are based upon cash receipts
and disbursements. Estimated beginning fund balances are considered in the budgetary process.
ENCUMBRANCES
Encumbrance accounting is utilized in the governmental funds as an extension of the budget process whereby purchase
orders, contracts to be executed and other commitments are recorded as reservations of fund balance. It is the County's
intention to honor these encumbrances under authority provided in the subsequent year's budget. Fund balance is reserved to
indicate this commitment.
CASH AND CASH EQUIVALENTS AND INVESTMENTS
The County maintains a cash and investment pool which is available to all funds. Interest earned is allocated based on the
individual fund's average daily balance in the cash pool. Pursuant to the provisions of GASB Statement 31,"Accounting and
Financial Reporting for Certain Investments and for External Investment Pools",all investments are stated at fair value.
Cash equivalents are defined as short-term highly liquid investments with maturities of three months or less from the date
purchased. Additionally,the individual fund's equity in the cash and investment pool is considered to be a cash equivalent.
ACCOUNTS RECEIVABLE—UNBILLED REVENUE
Unbilled charges for services are accrued in the County Water and Sewer and Goodland Water funds by prorating subsequent
bills.
27
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED
INVENTORIES AND PREPAID COSTS
Inventory is valued at cost which approximates market value, using the first-in, first-out method. Inventory in the
governmental funds consists of expendable supplies held for consumption. The cost is recorded as an expenditure at the time
individual inventory items are consumed. Reported inventories and prepaid costs are equally offset by a fund balance reserve
which indicates that they do not constitute available spendable resources. Inventories and prepaid costs of proprietary funds —"
are reported as an expense when consumed.
GENERAL FIXED ASSETS
General fixed assets are recorded as expenditures in the general fund, capital projects funds and other governmental fund
types at the time of purchase, and capitalized at cost in the general fixed assets account group. Public domain, or ,
infrastructure fixed assets consisting of certain improvements including roads, bridges, curbs and gutters, streets and
sidewalks, drainage systems and lighting systems have not been capitalized. Gifts or contributions are recorded in the
general fixed assets account group at fair market value at the time received. There is no depreciation expense recorded on
general fixed assets.
The County maintains a policy to capitalize fixed assets which cost$750 or more and have a useful life in excess of one year.
FIXED ASSETS OF PROPRIETARY FUNDS
Land,buildings,improvements and equipment are stated at cost. Contributions of property are recorded at their fair market
value on the date donated. Facilities constructed using system development impact fees, collected from developers and
customers,are stated at cost.
The County capitalizes major expenditures for additions and improvements. Major expenditures include items with a cost of
$-750 or more and with a useful.life in excess of one year. Expenditures for maintenance and repairs are charged to operating
expenses.
The cost of assets retired or sold,together with the related accumulated depreciation, is removed from the accounts and any
gain or loss on disposition is credited or charged to earnings.
Depreciation on fixed assets acquired through contributions is recorded as an expense and transferred from retained earnings
as a reduction of contributed equity on the balance sheet. Depreciation is calculated using the straight-line method. The
estimated useful life of the various classes of depreciable fixed assets is as follows:
Estimated
Fixed Asset Useful Life
Buildings 20-40 years -�
Improvements other than buildings 2-40 years
Equipment 4-10 years
"1
CAPITAL LEASE OBLIGATIONS
Capital lease obligations and the related assets of governmental fund types are accounted for in the general long-term debt '..‘
account group and in the general fixed assets account group,respectively. Capital lease obligations of proprietary fund types
and the related cost of assets acquired are reflected in the balance sheet accounts of those funds. For capital lease obligations
originating in governmental funds,an expenditure for the asset and the offsetting amount of the financing source is reflected
in the statement of revenues,expenditures and changes in fund balances.
28
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-CONTINUED
FUND EQUITY
Contributed capital is recorded in proprietary funds that have received capital grants or contributions from developers,
customers or other funds. Reserved retained earnings and fund balance represent those portions of fund equity not
appropriable for expenses/expenditures or those portions legally restricted for a specific future use. Designations of fund
balance represent tentative plans for expenditures.
BOND DISCOUNTS AND BOND ISSUANCE COSTS
In governmental funds,bond discounts and issuance costs are recognized in the current period. Bond discounts and issuance
costs for proprietary funds are deferred and amortized over the term of the bonds using the interest method and the straight-
line method,respectively. Bond discounts are presented as a reduction of the face amount of bonds payable while issuance
—� costs are recorded as deferred charges,which are shown on the face of the balance sheet as a component of`other assets".
DEFEASANCE OF DEBT REPORTED BY PROPRIETARY FUNDS
GASB Statement 23, "Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities," is
applicable to the proprietary funds. For refundings resulting in the defeasance of debt reported by proprietary activities,this
statement requires that the difference between the reacquisition price and the net carrying amount of the old debt be deferred
and amortized over the shorter of the life of the new debt or the remaining life of the old debt as a component of interest
expense. The straight-line method is used for amortization of the deferred charge.
INTEREST COST
Interest cost is charged to expense or expenditure as incurred, except for interest capitalized in the proprietary funds, in
accordance with the provisions of Financial Accounting Standards Board(FASB) Statement 34, "Capitalization of Interest
Cost",and FASB Statement 62, "Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and
Certain Gifts and Grants,"when applicable.
PROPERTY TAXES
Property taxes become due and payable on November 1st of each year and become delinquent on April 1st of the following
-- year. Discounts on property taxes are allowed for payments made prior to the April 1st delinquent date as follows:
November-4%,December-3%,January-2%,and February- 1%. Tax certificates for the full amount of any unpaid taxes
must be sold not later than June 1st of each year. No accrual for the property tax levy becoming due in November 2000 is
included in the accompanying financial statements,since such taxes are collected to finance expenditures of the subsequent
period.
Property taxes receivable and a corresponding allowance for uncollectible property taxes are not included in the financial
statements,as there are no delinquent taxes as of September 30,2000.
29
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
•
SEPTEMBER 30,2000
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED
PROPERTY TAXES-CONTINUED
Key dates in the property tax cycle for the fiscal year ended September 30,2000 are as follows: --�
Property Tax Cycle Date
Assessment roll compiled January 1,1999 -�
Assessment roll certified July 1, 1999
Millage resolution approved No later than 95 days following certification of assessment roll ....
Beginning of fiscal year for tax levy October 1,1999
Taxes due and payable(levy date) November 1, 1999
Property taxes payable:Maximum discount(4%) 30 days after levy date
Due date March 31,2000
Delinquent(lien date) April 1,2000 "'1
Tax certificates sold Prior to June 1,2000
ACCRUED COMPENSATED ABSENCES 'r
The County follows the provisions of GASB Statement 16, "Accounting for Compensated Absences". This statement
provides for the measurement of accrued vacation leave and other compensated absences using the pay or salary rates in
effect at the balance sheet date. It also requires additional amounts to be accrued for certain salary related payments
associated with the payment of compensated absences.
It is the County's policy-to allow employees to accumulate an unlimited number of hours of unused sick leave and up to 240
hours of unused vacation leave. Effective March 1, 1996 the County modified the policy for sick leave pay upon
termination. Employees of record on August 2, 1996 may be granted a sick leave payment upon termination for any service
period earned prior to August 2, 1996. No employee hired after August 2, 1996 shall receive payment for accrued sick leave
upon termination. Upon termination, employees are granted 100% of allowable vacation hours at the current rate of pay.
Accrued compensated absences flowing through governmental fund types are recorded in the general long-term debt account
group because it does not require the use of available and spendable resources at the balance sheet date. For proprietary -�
funds,the liability related to vested sick and vacation leave is recorded on the balance sheet as a long-term liability.
APPLICATION OF FASB PRONOUNCEMENTS TO PROPRIETARY FUNDS .�
In accordance with GASB Statement 20, "Accounting and Financial Reporting for Proprietary Funds and Other
Governmental Entities That Use Proprietary Fund Accounting",the County has elected not to apply those FASB Statements
and Interpretations issued after November 30, 1989.
ACCOUNTING ESTIMATES
The preparation of fmancial statements in conformity with generally accepted accounting principles requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the fmancial
statements and the reported amounts of revenue and expenses during the reporting period. Actual results may differ from .�
those estimated.
30
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED
TOTAL COLUMNS ON THE COMBINED STATEMENTS-OVERVIEW
Total columns on the Combined Statements - Overview (General Purpose Financial Statements) are captioned
"Memorandum Only"to indicate that they are presented only to facilitate financial analysis. Data in these columns does not
present financial position,results of operations or cash flows in conformity with generally accepted accounting principles,
and such data is not comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this
data.
NOTE 2-CASH AND INVESTMENTS
The County maintains a cash and investment pool that is available for use by all funds. Each fund type's portion of this pool
is displayed on the combined balance sheet under the heading of Cash and Investments. Investment income is allocated
monthly to participating funds based on the percentage of each fund's average daily balance in the total pool. In addition,
certain investments are separately held by trustees in accordance with bond indentures and other contractual agreements.
DEPOSITS
All cash deposits are held in qualified public depositories pursuant to Florida Statutes Chapter 280, "Florida Security for
Public Deposits Act". Under the Act, all qualified public depositories are required to pledge eligible collateral having a
market value equal to or greater than the average daily or monthly balance of all public deposits, multiplied by the
depository's collateral pledging level. The pledging level may range from 50% to 125% depending upon the depository's
financial condition. Any losses to public deposits are covered by applicable deposit insurance, sale of securities pledged as
collateral, and if necessary, assessments against other qualified public depositories of the same type as the depository in
default.
At September 30, 2000 the County had demand deposits with a book balance and a bank balance of$19,497,812 and
$22,825,508,respectively.-Thesedemand deposits include discretely presented component unit deposits with a book balance
and a bank balance of$159,335. These deposits were fully covered by federal depository insurance or by collateral, in the
County's name as required by Sections 280.07 and 280.08 of the Florida Statutes.
INVESTMENTS
-- The County's investment practices are governed by Florida Statutes 125.31 and the County's investment policy which was
adopted by County Ordinance 87-65.
The County is authorized to invest in obligations of the U.S.Treasury, its agencies and instrumentalities,commercial paper,
bankers'acceptances,repurchase agreements,certificates of deposits and the Local Government Surplus Funds Trust Fund.
The Local Government Surplus Funds Trust Fund(SBA)is maintained by the Stateof Florida. The County invested in the
SBA throughout the year, and had a balance in the pool as of September 30, 2000, as reported below. The SBA met the
Governmental Accounting Standards Board's definition of a "2a-7 like" pool as of September 30, 2000. Therefore, the
investment balance was valued at amortized cost,which constituted fair value at September 30,2000.
As with any investment, the securities held by the County are sensitive to different elements of risk. The major risks are
market,legal and credit risk.
31
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 2-CASH AND INVESTMENTS—CONTINUED
INVESTMENTS—CONTINUED
Market risk relates to the risk that the market value of an investment will decline during the life of the investment. The level or,
of market risk is determined by such factors as the length of time before the investment matures and the likelihood of an
investment being sold before its maturity in order to meet operational requirements. The County continues to hold various
U.S. government agency securities, including Federal Home Loan Mortgage Corporation and Federal National Mortgage —�
Association collateralized mortgage obligations that were purchased from 1991 to 1994. At September 30, 2000 the fair
value of these investments was approximately$10.9 million,which is 6%below cost. These investments are recorded in the
fmancial statements at fair value. The County currently has the ability to hold these investments as it has sufficient liquidity
to meet operational requirements.
Legal risk is the exposure to a transaction being determined to be prohibited by law, regulation or contract. Management
believes the level of legal risk exposure to the County's portfolio is minimal.
Credit risk relates to whether or not the County will be able to recover its investments in a security at the maturity date. The
County's investments are categorized to provide an indication of the level of credit risk assumed by the County. Category 1 ^'1
includes investments that are insured or registered, or securities held by the County or its agent in the County's name.
Category 2 includes uninsured and unregistered investments for which the securities are held by the counterparty's trust
department or agent in the County's name. Category 3 includes uninsured and unregistered investments for which the 1.44
securities are held by the counterparty or by its trust department or agent,but not in the County's name. Investments that are
not evidenced by securities in physical or book entry form are not categorized.
At September 30,2000 the County's investments,including cash equivalents,were categorized as follows:
Credit Risk Category Fair Value
Category 1:
U.S.Agency Securities $ 214,255,891
U.S.Treasury Obligations 43,406,708
Total Category 1 257,662,599 .,,
Category 2:
Commercial Paper 30,052,116
Repurchase Agreements 4,438,600
Total Category 2 34,490,716
Not Categorized:
Local Government Surplus Funds Trust Fund 57,777,573
Total investments,including cash equivalents $ 349,930,888
Reconciliation of cash and investments to the general purpose fmancial statements,as of September 30,2000:
Change funds and petty cash $ 13,020
Cash on hand 22,500
Demand deposits 19,497,812
Investments,including cash equivalents 349,930,888
Total cash and investments $ 369,464,220
Current:
Cash and investments $ 288,494,445
Restricted:
Cash and investments 80,969,775
Total cash and investments $ 369,464,220 --1
32
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
'" SEPTEMBER 30,2000
- NOTE 3-TRADE RECEIVABLES
Trade receivables for enterprise funds are net of an allowance for doubtful accounts as follows:
Trade Allowance for Net Trade
Receivables Doubtful Accounts Receivables
County Water and Sewer $ 2,599,791 - 2,599,791
- Marco Water and Sewer 67,465 - 67,465
Goodland Water 16,928 - 16,928
Solid Waste Disposal 439,561 - 439,561
Emergency Medical Services 8,674,658 (8,361,429) 313,229
'� Airport Authority 70,758 - 70,758
Total $ 11,869,161 (8,361,429) 3,507,732
-� NOTE 4-INTERFUND TRANSACTIONS
Advances to and advances from other funds at September 30,2000 were as follows: ,
- FUND Advance To Advance From
General Fund $ 7,128,872
Special Revenue Funds:
Improvement Districts - 730,000
-. Capital Projects Funds:
Road Construction 30,000 -
Other Capital Projects 730,000 603,100
Enterprise Funds:
Airport Authority - 6,555,772
Total All Funds $ 7,888,872 7,888,872
•
Due from and due to other funds at September 30,2000 were as follows:
FUND Due From Due To
General Fund S 1,743,052 2,349,304
Special Revenue Funds:
Road Districts 36,200 100,956
Water Management and Pollution Control 211,210 374,311
Unincorporated Areas 263,992 32,648
Grants and Shared Revenues 33,620 555,928
Improvement Districts 29,260 24,341
Sheriffs Grants 127,150 -
- Fire Control Districts 11,506 -
Miscellaneous Florida Statutes Fee Collections 1,166 5,652
Lighting Districts 9,323 -
91 1 Enhancement Fee - 261,549
- Tourist Development 2,278,188 1,844,700
State Housing Incentive Partnership - 67,158
800 MHz IRCP Fund Account 4,169 -
Total Special Revenue Funds 3,005,784 3,267,243
Debt Service Funds:
Parks and General Obligation Refunding Bonds 7,350 -
Road and Other Improvements - 7,979
Special Obligation Revenue Bonds 7,620 -
Isle of Capri Renovations and Expansion 298 -
Stormwater Improvement Assessment Bonds 1,527 -
Total Debt Service Funds 16,795 7,979
- Total carried forward to next page $ 4,765,631 5,624,526
33
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 4-INTERFUND TRANSACTIONS-CONTINUED
--1
FUND Due From Due To
•
Total brought forward from previous page S 4,765,631 5,624,526
Capital Projects Funds:
County-Wide Capital Improvements 7,979 -
Parks Improvements 39,961 -
County-Wide Library 2,527 -
Parks Impact Districts 11,492 850
Road Impact Districts 25,550 223
Correctional Facilities Impact Fee 1,652 -
Emergency Medical Service 196 4
Road Construction 100,958 4,414
Water Management 374,954 184,147
Other Capital Projects - 17.601
Total Capital Projects Funds 565,269 207,239
"1
Enterprise Funds:
County Water and Sewer 14,903 22,599
Marco Water and Sewer - 520
Goodland Water - 60 "
Solid Waste Disposal 29,728 262
Emergency Medical Services - 134
Airport Authority - 595
Total Enterprise Funds 44,631 24,170 ,,.k
Internal Service Funds:
Self-Insurance - 1,646
Public Works Engineering Department - 9,669
Department of Revenue 41 4,955 ""1
Sheriffs Self Insurance 1,714,534 -
Fleet Management 11,790 -
Total Internal Service Funds 1,726,365 16,270
Trust and Agency Funds:
Law Library - 53 I
Inmate Welfare 370 149,973
County Drug Abuse 14 -
Criminal Justice 3,214 -
State Court of Administration 227,120 129,870 i
Confiscated Property - 18,144
Law Enforcement Training 80 -
GAC Land Sales,Roads and Canals - 37 0....1‘
Utility Fee 7,000 10 ;
Legal Aid Society 830 -
Federal Equitable Sharing - 6,151
Clerk of the Circuit Court 1,064 76,211 '-"`
Sheriff - 27,779
Tax Collector - 560,882
Deposits - 514,074
Pine Ridge and Naples Production Park13,801 - "�
Total Trust and Agency Funds 253,493 1,483,184
Total All Funds $ 7,355,389 7,355,389
"'1
34
--1
— COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
a
NOTE 5—FIXED ASSETS
a
A summary of changes in the general fixed assets for the year ended September 30,2000 is as follows:
Improvements
other than Construction
Land Buildings Buildings Equipment in Progress Total
Balance 10/1/99 $ 31,970,211 101,197,062 41,450,908 67,284,283 11,503,082 253,405,546
Additions 6,442,271 - 156,087 9,377,566 12,249,003 28,224,927
— Deletions - - - (5,866,072) - (5,866,072)
Transfers in - 6,848,557 9,771,884 512,051 - 17,132,492
.� Transfers out - (470,499) (379,242) (271,735) (16,620,441) (17,741,917)
Balance 9/30/00 $ 38,412,482 107,575,120 50,999,637 71,036,093 7,131,644 275,154,976
a
. Proprietary fund property,plant and equipment at September 30,2000 consisted of the following:
Impnovernents Less:
other than Acam Mated Cansbuction
.. Land Buildings Buildings Equipment Depreciation in Progress Total
Enterprise Funds:
.. County Water and Sewer $ 4,599,010 115,374,142 344,455,639 6,542,561 (99,771,091) 26,144,937 397,345,198
Marco Water and Sewer 860 - 4,743,740 51,874 (1,783,633) - 3,012,841
Goodland Water 365 - 1,576,748 - (992,548) - 584,565
Solid Waste Disposal 1,520,754 253,666 10,202502 999,495 (6,729,757) - 6,246,660
— Emergency Medical Services - 221,588 49,231 3,678,297 (532731) - 3,416,385
Airport Authority 1,289,400 2,686,488 5,993,953 796,236 (1,574,705) 1,481,702 10,673,074
Total Enterprise Funds 7,410,389 118,535,884 367,021,813 12068,463 (111,384,465) 27,626,639 421,278,723
Internal Service Funds:
Self-Irntrance - - - 57,058 (29,414) - 27,644
a Public Worcs
Engineering Departr e t - - - 396,952 (283,535) - 113,417
Depa Brent of Revenue - - - 970,266 (685,423) - 284,843
Fleet Management - 168,264 - 7,156,788 (4,832822) - 2,492,230
a
. Total haemalService Funds - 168,264 - 8,581,064 (5,831,194) 2,918,134
Total Proprietary Funds $ 7,410,389 118,704,148 367021,81133 20,649,527 117,215,659) 27,626,639 424,196,857
a
35
a
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 6-LONG-TERM DEBT
SUMMARY OF CHANGES IN GENERAL LONG-TERM DEBT
The following is a summary of changes in general long-term debt for the year ended September 30,2000: --,
000's Omitted
•
October 1, Debt Debt September 30,
1999 Issued Retired 2000 .i
General Obligation Bonds $ 3,000 - (705) 2,295
Limited Obligation Revenue Bonds 51,425 _ (5,310) 46,115
Notes Payable 7,024 12,080 (4,460) 14,644
Arbitrage Rebate 24 92 - 116
Capitalized Lease Obligations 1,060 - (345) 715
Accrued Compensated Absences 7,717 1,323 (42) 8,998
Total $ 70,250 13,495 (10,862) 72,883
The following is a summary of changes in proprietary fund long-term debt for the year ended September 30,2000: •-,
000's Omitted
Amortized
October 1, Debt Debt Amortized Loss on Bond September 30,
1999 Issued Retired Discount Refunding 2000 `.1
Revenue Bonds $ 84,059 - (3,759) 10 451 80,761
Notes Payable 25,844 86 (1,531) 1 - 24,400
Capitalized Lease
Obligations 209 - (62) - - 147
Total $ 110,112 86 (5,352) 11 451 105,308
36
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 6-LONG-TERM DEBT-CONTINUED
DESCRIPTIONS OF BOND ISSUES AND NOTES PAYABLE
Bonds and notes payable at September 30,2000 were composed of the following:
General Obligation Bonds
$5,030,000 1996 Public Park and Recreation Municipal Service Taxing Unit General Obligation
Refunding Bonds due in annual installments of$65,000 to$795,000 through July 1,2003; interest at
4.00%to 4.20%. $ 2,295,000
Limited Obligation Revenue Bonds
$5,000,000 1973 Improvement Revenue Certificates due in annual installments of $25,000 to
$350,000 through July 1,2003; interest at 5.50%to 6.25%. Race track revenues are pledged for the
payment of these bonds. $ 1,000,000
$8,225,000 1992 Capital Improvement Revenue Refunding Bonds due in annual installments of
$240,000 to$635,000 through October 1,2013; interest at 2.70%to 5.80%. Local government half-
cent sales tax revenue is pledged for the debt service on these bonds. 6,345,000
$30,415,000 1994 Capital Improvement Revenue Refunding Bonds due in annual installments of
$1,090,000 to $2,790,000 through October 1, 2012; interest at 4.35% to 6.00%. Local government
half-cent sales tax revenue is pledged for the debt service on these bonds. 26,570,000
$5,770,000 1995 Road Improvement Refunding Revenue Bonds due in annual installments of
$290,000 to$510,000 through June 1,2010;interest at 3.60%to 5.375%. Ninth cent and seventh cent
gas tax revenues are pledged for debt service on these bonds. 4,215,000
$2,145,000 1996 Guaranteed Entitlement Revenue Refunding Bonds due in annual installments of
$175,000 to $360,000 through October 1, 2002; interest at 4.19% fixed rate. State revenue sharing
receipts are pledged for the debt service on these bonds. 1,040,000
$13,000,000 1997 Special Obligation Revenue Bonds due in annual installments of $965,000 to
$2,560,000 through March 1,2004;interest at 3.70%to 4.35%. Non ad valorem revenues are pledged
for debt service on these bonds. 5,320,000
$1,870,000 1997 Naples Park Area Stormwater Improvement Assessment Bonds due in annual
installments of $75,000 to $185,000 through September 1, 2012; interest at 6.45% fixed rate.
Stormwater improvement assessment proceeds are pledged for the debt service on these bonds. 1,625,000
Total Limited Obligation Revenue Bonds $ 46,115,000
Governmental Fund Notes Payable
$13,120,000 Commercial Paper issued by the Florida Local Government Finance Commission Pooled
Commercial Paper Program,variable rate for the current fiscal year of 3.46%to 4.35%,collateralized
by non ad valorem revenue. $ 10,388,000
$10,000,000 line of credit agreement entered into with Nations Bank. The current outstanding balance
has a five year maturity date and bears interest at 5.8%, collateralized by park impact fees and other
legally available non ad valorem revenues. 4,256,232
Total Governmental Fund Notes Payable $ 14,644,232
37
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 6-LONG-TERM DEBT-CONTINUED
DESCRIPTIONS OF BOND ISSUES AND NOTES PAYABLE-CONTINUED
Enterprise Fund Revenue Bonds
$468,500 1982 Goodland Water District Water Revenue Bonds due in annual installments of
$2,000 to $110,000 through September 1, 2021; interest at 5.00%. Principal and interest are
payable from the net revenues of the system and special assessment collections. $ 113,000
$15,960,000 1990 Collier County Water and Sewer District Sewer Assessment Bonds due in
annual installments of$290,000 to $1,120,000 through October 1, 2011; interest at 6.10% to
7.15%. Principal and interest are payable from special assessment collections and the net
revenues of the system on a subordinated basis to the 1992, 1994 and 1999 County Water and ^-1
Sewer Revenue Bonds. 490,000
$13,090,000 1992 Collier County Water and Sewer District, Water and Sewer Revenue Bonds. —1
Due in annual installments of$595,000 to $965,000 through July 1, 2010; interest at 3.20% to
6.375%.Principal and interest are payable from the net operating revenues of the system,system
development fees and special assessment collections. 1,675,000
$24,225,000 1994 Taxable County Water and Sewer Refunding Revenue Bonds due in annual
installments of $375,000 to $2,315,000 through July 1, 2010; interest at 3.35% to 6.85%.
Collateralized by a parity first lien on the pledged revenues listed on the$13,090,000 1992 Water
and Sewer Revenue Bonds. 17,635,000
$40,320,000 1994 County Water and Sewer Refunding Revenue Bonds due in annual
installments of $55,000 to $4,315,000 through July 1, 2021; interest at 3.0% to 5.25%.
Collateralized by a-parity first lien on the pledged revenues listed on The$13,090,000 1992 Water
and Sewer Revenue Bonds. 38,955,000
$6,605,000 1999A Collier County Water and Sewer Refunding Revenue Bonds due in annual
installments of $35,000 to $1,035,000 through July 1, 2010; interest at 3.00% to 4.25%.
Collateralized by a parity first lien on the pledged revenues listed on the$13,090,000 1992 Water
and Sewer Revenue Bonds. 6,490,000
$22,855,000 1999B Collier County Water and Sewer Refunding Revenue Bonds due in annual
installments of $950,000 to $1,875,000 through July 1, 2016; interest at 4.00% to 5.125%.
Collateralized by a parity first lien on the pledged revenues listed on the$13,090,000 1992 Water -�
and Sewer Revenue Bonds. 21,905,000
Total Enterprise Fund Revenue Bonds 87,263,000
Unamortized Bond Discount (72,609)
Deferred Loss on Bond Refunding (6,429,055)
Enterprise Fund Revenue Bonds(Net) 80,761,336
Less Current Portion of Bonds Payable from Restricted Assets (3,924,000)
Long-Term Portion of Enterprise Fund Revenue Bonds(Net) $ 76,837,336
38
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 6-LONG-TERM DEBT—CONTINUED
DESCRIPTIONS OF BOND ISSUES AND NOTES PAYABLE—CONTINUED
Enterprise Fund Notes Payable
$5,890,100 County Water and Sewer District note payable to private water and sewer company,
payable through use of water and sewer system development fee credits by company or its
assignees, or, to the extent of unused credits, payable at the current cash value of the credits
(minimum of the original face value) in 2006. Non interest bearing note; interest imputed at
7.00%. $ 2,737
$1,469,999 County Water and Sewer District note payable to private developers, payable through
use of water and sewer system development fee credits. Non interest bearing note. 77,241
$166,580 County Water and Sewer District agreement with private developers payable through
Pm.1k
use of water and sewer system development fee credits. Non interest bearing agreement. 120,880
$14,547,667 County Water and Sewer District State Revolving Fund Loan to be drawn down as
required for construction commitments,interest payable at 4.25%repayable in 20 annual payments
commencing October 1, 1992, collateralized by a lien on pledged revenues consisting of net
revenues (as defmed in the loan resolution) from the operations of the County Water and Sewer
_. System, proceeds derived from the levy of special assessments levied upon the properties
benefited by the project, system development fees and connection fees. The lien shall be
subordinate in all respects to liens placed upon pledged revenues established by bonded
indebtedness. 9,824,390
$13,292,898 County Water and Sewer District State Revolving Fund Loan to be drawn down as
required for construction commitments, interest payable at 2.65% repayable in 40 semiannual
payments commencing January 15, 1999, collateralized by a lien on pledged revenues consisting
of net revenues (as defmed in theloan resolution) from the operations of the County Water and
-- Sewer System, system development fees and connection fees. The lien shall be subordinate in all
respects to liens placed upon pledged revenues established by bonded indebtedness. 12,225,852
$11,937,300 County Water and Sewer District State Revolving Fund Loan to be drawn down as
required for construction commitments, interest payable at 3.05% repayable in 40 semiannual
payments commencing November 15, 2001, collateralized by a lien on pledged revenues
consisting of net revenues (as defmed in the loan resolution) from the operations of the County
Water and Sewer System, system development fees and connection fees. The lien shall be
subordinate in all respects to liens placed upon pledged revenues established by bonded
indebtedness. 1,318,320
$2,000,000 Commercial Paper issued by the Florida Local Government Finance Commission
_ Pooled Commercial Paper Program, vatriable rate for the current fiscal year of 3.46% to 4.35%,
collateralized by non ad valorem revenue. 835,000
Total Enterprise Fund Notes Payable 24,404,420
Unamortized Note Discounts (4,714)
Enterprise Fund Notes Payable(Net) 24,399,706
Less Current Portion of Notes Payable from Unrestricted Assets (196,143)
Less Current Portion of Notes Payable from Restricted Assets (2,078,040)
Long-Term Portion of Enterprise Fund Notes Payable(Net) $ 22,125,523
39
,
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 6-LONG-TERM DEBT—CONTINUED -�
SUMMARY OF DEBT SERVICE REQUIREMENTS TO MATURITY
The total annual debt service requirements to maturity of long-term debt, excluding compensated absences, capitalized
leases,discounts and arbitrage rebate liability,are as follows:
Limited Enterprise Governmental Enterprise
General Obligation Fund Fund Fund
Obligation Revenue Revenue Notes Notes
Bonds Bonds Bonds Payable Payable Total ...
2001 $ 829,155 6,544,841 8,510,757 2,200,907 3,082,686 21,168,346
2002 829,755 6,478,645 8,498,523 3,344,548 2,010,508 21,161,979
2003 828,390 6,141,148 8,607,383 2,691,380 2,010,507 20,278,808 ^ti
2004 - 6,277,897 8,384,407 2,491,754 2,010,506 19,164,564
2005 - 4,308,451 7,968,020 6,303,610 2,010,506 20,590,587
Thereafter - 33,103,463 90,535,351 - 19,950,070 143,588,884 ,.,1
Total debt service
requirement 2,487,300 62,854,445 132,504,441 17,032,199 31,074,783 245,953,168
Less interest (192,300) (16,739,445) (45,241,441) (2,387,967) (6,670,363) (71,231,516)
Total $ 2,295,000 46,115,000 87,263,000 14,644,232 24,404,420 174,721,652
The amount available in debt service funds to service general obligation bonds, limited obligation revenue bonds and
notes payable obligations are$43,576,$9,660,688,$28,465 respectively.
INTEREST CAPITALIZED
Interest costs on long-term debt incurred and capitalized during the year ended September 30,2000 were as follows:
Total Interest Interest Cost Net Interest
Cost Incurred Capitalized Expense
Enterprise Funds $ 5,856,719 (39,688) 5,817,031
LEGAL DEBT MARGIN —�
The Constitution of the State of Florida and the Florida Statutes set no legal debt limit.
RESTRICTIVE COVENANTS
Official statements and County resolutions authorizing the general obligation and revenue bonds establish certain
accounts and determine the order in which certain revenues are to be deposited into those accounts as well as establish
reserve requirements. All required balances were maintained.
Water and sewer revenue bonds are payable solely from and secured by a first lien upon and pledge of the net revenues
and certain other fees and charges derived from the operation of the County's water and sewer system. The pledge of the
net revenues derived by the County from the operation of the water and sewer system does not constitute a lien upon the
water and sewer system or any other property of the County.
40
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 6-LONG-TERM DEBT-CONTINUED
RESTRICTIVE COVENANTS—CONTINUED
- The covenants of the resolutions authorizing the County Water and Sewer District Bonds, Series 1992, 1994, 1999A and
1999B include,among other things,an obligation for the County to fix,establish and maintain such rates and collect such
- fees, rentals or other charges for the services and facilities of the water and sewer system, and to revise the same from
time to time whenever necessary, so as to always provide in each year net revenues, as defmed in the resolutions
authorizing the revenue bonds, which together with the system development fees and special assessment proceeds
received in each fiscal year shall be adequate to pay at least 125%of the annual debt service requirements for the Water
and Sewer Bonds;provided, however, that net revenues in each fiscal year shall be adequate to pay at least 100%of the
annual debt service for the bonds.
The Goodland Water District Water Revenue Bonds require the County to maintain such rates and fees(including special
assessment proceeds) to provide revenue sufficient to pay necessary expenses of operating and maintaining the systems
and to meet at least 100% of the annual debt service for the bonds. The bond resolution of the $15,960,000 Collier
County Water and Sewer District Sewer Assessment Bonds, Series 1990,provides for the establishment and maintenance
of a reserve account in an amount equal to the reserve account requirement, which shall be maintained for the benefit of
the holders of the bonds.The reserve account requirement is defmed as an amount equal to the lesser of(i)the maximum
annual debt service for all outstanding bonds; (ii) 125% of the average annual debt service for all outstanding bonds; or
(iii) 10%of the aggregate proceeds of the bonds.
In the opinion of management, the water and sewer funds were in compliance with these covenants for the year ended
September 30,2000.
LEASE OBLIGATIONS
Capitalized leases payable at September 30,2000 amounted to$862,396. These obligations, which are collateralized by
equipment and vehicles, have annual installments ranging from $14,783 to $440,496 including interest ranging from
3.96%to 5.57%and mature through 2007.
Future minimum capital lease obligations as of September 30,2000 were as follows:
General Proprietary
Long-Term Debt Funds Total
2001 $ 395,326 45,170 440,496
2002 268,676 45,170 313,846
- 2003 22,188 45,170 67,358
2004 22,175 22,585 44,760
2005 22,175 - 22,175
2006 22,174 - 22,174
2007 14,783 - 14,783
.MI Total minimum
lease payments 767,497 158,095 925,592
Less amount
representing
interest (52,495) (10,701) (63,196)
Present value of
minimum lease
payments $ 715,002 147,394 862,396
41
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000 .�
NOTE 6-LONG-TERM DEBT-CONTINUED .�
LEASE OBLIGATIONS-CONTINUED
The County has entered into numerous operating leases. Rental expenditures for leased facilities and equipment for the
fiscal year ended September 30,2000 were as follows:
Board of County Commissioners $ 1,216,723
Tax Collector 60,353
Total $ 1,277,076
Commitments for future minimum operating lease payments,contingent rentals and subleases are not significant.
NOTE 7-REVENUE BONDS ADMINISTERED BY THE STATE OF FLORIDA
Section 206.41, Florida Statutes, imposes an excise tax on motor fuel sold in Florida. This tax is known as the
Constitutional Gas Tax(also known as the 5th and 6th Cent Gas Tax). This tax is collected by the State Department of
Revenue and transmitted to the State Board of Administration. The State Board of Administration makes payments
necessary to reduce the bonded indebtedness issued pursuant to the provisions of the State Constitution for road and ^
bridge purposes. Excess taxes are transmitted to the State Department of Transportation,which can appropriate funds for
work done in Collier County and also transmit funds to the County itself to fund highway capital improvements.
In accordance with the above, the State Board of Administration administers Collier County Road Bond Certificates of
Indebtedness dated 1979,of which$5,135,000 is outstanding as of September 30,2000. This issue is not recorded in the
general long-term debt account group because the principal and interest are required to be paid solely from the gross
revenue of the Second Gas Tax administered by the State Board of Administration. These bonds are not an indebtedness
of Collier County.
NOTE 8-CONDUIT DEBT OBLIGATIONS
Component Unit Conduit Debt ..-,
The Industrial Development Authority,Housing Finance Authority,Health Facilities Authority and Educational Facilities
Authority,all component units of Collier County,issue debt instruments for the purpose of providing capital financing to
independent third parties. Industrial development revenue bonds have been issued to provide fmancial assistance to -�
public entities for the acquisition and construction of industrial and commercial facilities. Housing revenue bonds have
been issued for the purpose of financing the development of multi-family residential rental communities. The health
facility revenue bonds were issued to provide financing for the construction of a health park facility. The educational
facility revenue bonds were used to provide financing for the construction of educational facilities. These bonds were
secured by the financed property, a letter of credit or a corporate guarantee. The primary revenues pledged to pay the
debt are those revenues derived from the project or facilities constructed. Neither the issuer,nor the County is obligated 0.1
in any manner for repayment of the bonds. Therefore, the bonds are not reported as liabilities in the accompanying
financial statements.
42
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 8-CONDUIT DEBT OBLIGATIONS--CONTINUED
As of September 30, 2000 the outstanding principal amount payable on all component unit conduit debt was
$204,410,473 and is made up of the following:
Industrial development revenue bonds $ 91,830,473
Housing revenue bonds 64,205,000
._ Health facilities revenue bonds 43,695,000
Educational facilities revenue bonds 4,680,000
Total $ 204,410,473
$17,335,000 Pine Ridge Industrial Park and Naples Production Park Special Assessment Bonds,Series 1993
During September 1993,the County issued,on behalf of the property owners within the Naples Production Park and Pine
Ridge Industrial Park Districts,$17,335,000 of special assessment bonds. The bond proceeds from the issue were used to
repay amounts previously borrowed under the County's line of credit arrangement. Special assessments are pledged by
property owners within the Districts. The County is not obligated to repay the special assessment debt if sufficient
assessment funds are not available. The County functions as agent for the property owners in collecting the assessments,
forwarding the collections to bondholders,and initiating foreclosure proceedings,if appropriate. The special assessments
received and the related debt service payments are accounted for in an agency fund on behalf of the property owners. As
of September 30,2000 these bonds have an outstanding principal amount of$11,175,000.
NOTE 9-DEFEASED DEBT
The County has defeased certain outstanding bond issues by placing the proceeds of new bonds in irrevocable trusts to
provide for all future debt service payments on the defeased debt. Accordingly,the trust accounts and the defeased bonds
-- are not included in the County's fmancial statements. At September 30, 2000 the following issues were considered
defeased:
Defeased Bonds
General Long-Term Debt Original Debt Outstanding
1986 Capital Improvement Program Revenue Bonds,Sub-Series 5 Mode A $ 12,245,000 8,675,000
Total Defeased General Long-Term Debt $ 12,245,000 8,675,000
Defeased Bonds
Enterprise Fund Debt Original Debt Outstanding
1983 County Water and Sewer District Refunding Bonds $ 22,000,000 15,010,000
1991 County Water and Sewer Revenue Bonds(partially defeased$22,895,000) 55,225,000 21,400,000
1992 County Water and Sewer District Revenue Bonds,Series 1992
(partially defeased$6,055,000) 13,090,000 6,055,000
Total Defeased Enterprise Fund Debt $ 90,315,000 42,465,000
43
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 10-BUDGET TO ACTUAL
Accounting principles used to prepare the budget are different from those used to prepare the fmancial statements in
conformity with generally accepted accounting principles (GAAP). The following table reconciles the amounts on the
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual (which is presented
on a non-GAAP budgetary basis)to the amounts on the Combined Statement of Revenues,Expenditures and Changes in
Fund Balances(which is presented on a GAAP basis).
General Special Capital Expendable
Fund Revenue Projects Trust
Excess of revenues and other financing sources
over expenditures and other financing uses
(budgetary basis) S 1,604,273 6,815,663 11,841,796 (69,170)
Basis difference:
Advance to other fund 1,751,850 - 730,000 -
Advance from other fund - (730,000) (603,100) -
Interfund loan repayment - 100,000 (100,000) -
Note receivable - 1,085,000 - -
Deferred revenue - (459,842) (5,144,035)
l
Excess of revenues and other financing sources
over expenditures and other financing uses
(GAAP basis budgeted funds) 3,356,123 6,810,821 6,724,661 (69,170)
Entity difference:
Non-budgeted funds:
Inmate Welfare - - - 110,167
Impact Fees Escrow - - - 67,709 +►
Euclid and Lakeland Assessment - - - 3,223
Federal Equitable Sharing - - - 69,954
Excess of revenues and other financing sources
over expenditures and other financing uses
(GAAP basis) S 3,356,123 6,810,821 6,724,661 181,883 ...�
44
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 11-PENSION PLAN OBLIGATIONS
RETIREMENT PLAN
"' Substantially all full time and part time employees of the County are eligible to participate in the State of Florida Retirement
System(the System),a cost sharing,multiple employer defined benefit plan administered by the State of Florida,Division of
Retirement. The System is a defined benefit plan for all state, and participating county, district board, community college
and university employees. The County follows the provisions of GASB 27, "Accounting for Pensions by State and Local
Governmental Employers",as described in the following disclosure.
PLAN DESCRIPTION
Employees who are regular risk members and retire at or after age 62 with 10 years of credited service,or with 30 years of
service regardless of age,are entitled to a retirement benefit,payable monthly for life, equal to 1.6 percent of their average
final compensation for each year of credited service. Final average compensation is the employee's average of the five
highest years of salary earned during credited service. Vested employees may retire before age 62 and receive benefits that
are reduced 5 percent for each year prior to normal retirement age or date. The System also provides death and disability
-- benefits as well as annual cost-of-living adjustments to plan participants and beneficiaries. The Florida Legislature
established the System under Chapter 121,Florida Statutes and Chapter 22B, Florida Administrative Code. The Florida
Legislature has sole authority to amend benefit provisions.
Special Risk Class members qualify for normal retirement with 10 years of special risk service and are age 55 or with 25
years of special risk service at any age. The monthly benefit payable is equal to 2-3 percent of their average final
compensation for each year depending on the percent in effect during the service period. Vested employees may retire
before age 55 and receive benefits that are reduced 5 percent for each year prior to normal retirement age or date.
The Deferred Retirement Option Program (DROP) is a program that provides an alternative method for payment of
retirement benefits for a specified and limited period for members of the System,effective July 1, 1998. Under this program,
the employee may retire and have their benefits accumulate in the Florida Retirement System Trust Fund, earning interest,
while continuing to work for a System employer. The act of participating in the program does not change the individual
employee's employment conditions. When the DROP period ends, a maximum of 60 months, employment must be
terminated. At the time of termination of employment , the employee will receive payment of the accumulated DROP
benefits, and begin receiving their monthly retirement benefit (in the same amount determined at retirement, plus annual
cost-of-living increases).
The System publishes an unaudited annual report that provides ten-year historical trend information regarding progress made
in accumulating sufficient assets to pay benefits when due. The most recent report available is for the plan year ended June
30,2000. The report may be obtained by writing to Research Education and Policy Section, 2639-C North Monroe Street,
Tallahassee,Florida 32399-1560,or by calling(850)488-5706,or accessing their internet site at www.frs.state.fl.us.
FUNDING POLICY
The System is non-contributory for employees and the County is required to contribute at an actuarially determined rate.
During the fiscal year,the effective rate was 12%of annual covered payroll. The contributions of the County are established
by the State Legislature and therefore subject to amendment. The County's contributions to the System for the years ending
September 30,2000, 1999 and 1998 were$12,802,209,$14,903,385 and$14,556,372,respectively.
45
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000 --,
NOTE 12-OPERATING TRANSFERS "'
operating transfers for the year ended September 30,2000 were as follows:
FUND Transfers In Transfers Out
General Fund $ 2,551,097 25,340,100
Special Revenue Funds: --%
Road Districts 5,785,552 113,295
Water Management and Pollution Control 84,476 85,020
Unincorporated Areas 323,054 1,488,166
Grants and Shared Revenues 615,838 - .-.
Improvement Districts 476,772 94,833
Sheriffs Grants 988,444 -
Fire Control Districts 270,099 38,525 ,..,‘
Miscellaneous Florida Statutes Fee Collections 21,776 -
Museum 800,100 153,500
Lighting Districts 4,722 331,774
Tourist Development 153,588 2,382,270 ""Z
Total Special Revenue Funds 9,524,421 4,687,383 i
Debt Service Funds:
Parks and General Obligation Refunding Bonds 7,186 26,009 .-.
Road and Other Improvements 3,974,111 -
Special Obligation Revenue Bonds Series 1997 2,665,820 -
Isle of Capri Renovations and Expansion 296 1,021
Stormwater Improvement Assessment Bonds 1,518 6,431 '1
Line of Credit 1,094,828 - ,
Total Debt Service Funds 7,743,759 33,461
Capital Projects Funds: "‘
County-Wide Capital Improvements 1,756,200 -
Parks Improvements 38,815 -
County-Wide Library - 310,401
Parks Impact Districts - 1,386,178
Road Construction - 1,091,720
Water Management 1,222,155 20,188
Other Capital Projects 520,190 17,601 -.4
Total Capital Projects Funds 3,537,360 2,826,088
Enterprise Funds:
County Water and Sewer 12,315 367,503 ...k
Solid Waste Disposal 26,483 173,299
Emergency Medical Services 7,129,400 3,000
Airport Authority 45 -
Total Enterprise Funds 7,168,243 543,802 ",
Internal Service Funds:
Public Works Engineering Department - 5,200
Trust and Agency Funds:
Public Library - 15,100
Criminal Justice - 447,800
State Court of Administration 3,493,257 - ..1
Confiscated Property - 119,203
Total Trust and Agency Funds 3,493,257 582,103
Total All Funds $ 34,018,137 34,018,137 .,,,4
46
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 13-SEGMENT INFORMATION-ENTERPRISE FUNDS
-- 000's Omitted
County Marco Solid Emergency
Water Water Goodland Waste Medical Airport
and Sewer and Sewer Water Disposal Services Authority Total
Operating revenue $ 45,945 775 347 16,647 5,485 1,420 70,619
Depreciation and amortization 12,139 117 82 443 234 454 13,469
Operating expenses(excluding
depreciation and amortization) 22,415 557 382 19,633 12,317 1,717 57,021
Operating income(loss) 11,391 100 (117) (3,428) (7,066) (751) 129
Operating grants 2 - - 196 1 - 199
Income(loss)before
operating transfers 13,257 130 (86) (1,844) (7,126) (1,049) 3,282
- Operating transfers in 12 - - 26 7,130 - 7,168
Operating transfers out (368) - - (173) (3) - (544)
Net income(loss) 12,902 130 (86) (1,991) - (1,049) 9,906
Current capital
contributions,net 23,312 (76) (19) 51 2,474 519 26,261
Property,plant and equipment:
Additions 35,206 25 - 188 2,808 1,412 39,639
Deletions (400) - - (36) (1,306) (76) (1,818)
Net working capital 112,064 595 584 21,633 1,273 1,112 137,261
Total assets 535,126 3,659 1,228 30,688 5,004 13,024 588,729
Total long-term liabilities 99,347 2 109 3,476 522 6,592 110,048
"" Total fund equity 419,997 3,620 1,099 24,528 4,167 5,194 458,605
NOTE 14-FUND EQUITY
Contributed capital - Balances represent capital grants and contributions received from developers, customers and other
governments or funds.
Retained Earnings
Enterprise funds-Reserved for revenue bond retirement:Balances are reserved in conjunction with the issuance of County
- water and sewer, Marco water and sewer and Goodland water revenue bond issues. They have been funded by initial
deposits from the bond proceeds and by transfers from the operating accounts of the appropriate funds. The use of monies
_
in the sinking fund is restricted to the payment of principal and interest on long-term debt.
Enterprise funds -'Reserved for renewal and replacement: Balances are reserved in conjunction with the issuance of
^ County water and sewer and Marco water and sewer revenue bond issues. They are funded by transfers from the
operating accounts of the appropriate funds. The use of monies in the renewal and replacement fund is restricted to
funding the cost of extensions,enlargements,additions and replacement or major repair of capital assets.
Enterprise funds-Unreserved:Balances are not reserved for specific purposes.
Internal service funds-Unreserved:Balances are not reserved for specific purposes.
47
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000 •
NOTE 14-FUND EOUITY—CONTINUED
Fund Balances Reserved
Reserved for prepaid costs: Balances represent insurance, travel and other expenses paid in advance and which are not ,..�
considered available and spendable resources.
Reserved for inventory:Balances represent items which are not considered available and spendable resources.
Reserved for advances to other funds:Balances represent long-team advances made to other funds which do not constitute
expendable and available financial resources.
Reserved for long-term notes receivable: Balances represent long-term loans made to individuals which do not constitute
expendable and available financial resources.
Reserved for encumbrances:Balances are segregated for expenditure upon vendor performance.
Reserved for debt service: Balances represent monies legally restricted to the payment of principal and interest on long-
term debt.
Reserved for trust fund purposes:Balances are reserved as legally mandated or as otherwise stipulated by a donor.
Fund Balances Unreserved ~
Designated for impact fees: Balances represent affordable housing impact fees deferred by the Board of County
Commissioners to be funded by the County in the future. -"7
Designated for debt service:Balances are designated for the payment of principal and interest on long-term debt.
Designated for future capital projects:Balances are designated for future capital project expenditures.
Undesignated:Balances are not designated for specific purposes.
NOTE 15-RISK MANAGEMENT
COUNTY'S SELF-INSURANCE
The County is exposed to various risks of loss related to tort; theft of, damage to and destruction of assets; errors and
omissions; injuries to employees and natural disasters. A self-insurance internal service fund is maintained by the County to
administer insurance activities relating to workers' compensation, health and property and casualty, which covers general,
property,auto,public official and crime liabilities. Under these programs,the self-insurance fund provides coverage up to a
maximum amount for each claim. The County purchases commercial insurance for claims in excess of coverage provided by
the self-insurance fund and for all other covered risks of loss. ,..,
Claim Type County's Coverage Excess Carrier's Coverage
Property claims $100,000 each $1.00,000-$335,224,806
Auto liability claims $100,000 each $100,000-$1,000,000
Employee health claims $125,000 each $125,000-$1,000,000
Workers'compensation claims $150,000 each $150,000—statutory
48
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
._ SEPTEMBER 30,2000
NOTE 15-RISK MANAGEMENT–CONTINUED
COUNTY'S SELF-INSURANCE–CONTINUED
The aggregate loss exposure on workers' compensation and property and casualty claims is $1,650,000. Settled claims
have not exceeded the insurance provided by third party carriers in any of the past four years.
All divisions of the County, excluding the Sheriff, participate in this program. Charges to operating departments are
based upon amounts believed by management to meet the required annual payouts during the fiscal year and to pay for
the estimated operating costs of the programs. Por the fiscal year ended September 30, 2000 the operating departments
_., were charged approximately $11,788,000 for workers' compensation, health and property and casualty self-insurance
programs.
The claims loss reserve for workers'compensation,health and property and casualty of$5,676,000 reported at September
30, 2000 was calculated by third party actuaries based upon GASB Statement 30, "Risk Financing Omnibus", which
requires that a liability for claims be reported when it is probable that a loss has been incurred and the amount of that loss
can be reasonably estimated. The estimated liabilities for unpaid losses related to workers' compensation and property
"' and casualty were discounted at 4.5%.
SHERIFFS SELF-INSURANCE
The Sheriff participates in the State-wide Florida Sheriffs Self-Insurance Fund for its professional liability insurance.The
fund is managed by representatives of the participating Sheriff offices and provides professional liability insurance to
participating Sheriff agencies. The Florida Sheriffs Self-Insurance Fund provides liability insurance coverage subject to
the following limitations: $2,100,000 for any claim involving a single individual, $2,200,000 for any incident which
involves multiple claims and aggregate,$2,300,000 ultimate net loss per Sheriff during any policy period.
Effective January:.1,..-1994,_theSheriff elected to participate in the Florida Sheriffs Self-Insurance fund program for
workers'compensation coverage. The Florida Sheriffs Association Workers' Compensation Insurance Trust(FSAWIT)
is a limited self-insurance fund providing coverage for the first $250,000 of every claim. Re-insurance is provided
through a third party insurer for all claims exceeding $250,000. Prior to this date the Sheriff was a participant in the
county-wide self-insurance internal service fund maintained by the Collier County Board of County Commissioners to
administer these insurance activities.
Premiums charged to participating Sheriffs are based upon amounts believed by Fund management to meet the required
annual payouts during the fiscal year and to pay for the estimated operating costs of the program. For the fiscal year
— • ended September..30, 2000 the Sheriff was charged approximately $1,089,100 for the workers' compensation self-
insurance program. Coverage is provided on an occurrence basis.
.., Also effective January 1, 1994,the Sheriff established a self-funded employee health plan. An internal service fund was
established to account for the activities of the plan. Excess coverage has been purchased which provides specific claim
coverage for any one incident exceeding$150,000 up to$1,000,000 and aggregate limits coverage of$1,000,000 for total
claims paid by the Sheriff which exceeds $4,866,889 for any coverage year. Payments to the Internal Service fund are
based on actuarial estimates of amounts needed to pay prior year and current year claims.
49
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 15-RISK MANAGEMENT—CONTINUED
CHANGES IN SELF-INSURANCE CLAIMS PAYABLE
Changes in the self-insurance claims payable for fiscal years 1999 and 2000 were as follows for the County and Sheriff
self-insurance programs:
Property and Group Workers'
Casualty Health Compensation Total
Balance October 1, 1998 $ 1,947,007 2,326,513 2,858,612 7,132,132
Current year claims incurred and
changes in estimates 543,198 9,308,578 970,826 10,822,602
Claim payments (625,205) (9,350,559) (920,438) (10,896,202) --%
Balance September 30,1999 1,865,000 2,284,532 2,909,000 7,058,532
Current year claims incurred and
changes in estimates 415,624 12,537,970 1,292,854 14,246,448
Claim payments (704,624) (11,580,502) (1,501,854) (13,786,980)
Balance September 30,2000 $ 1,576,000 3,242,000 2,700,000 7,518,000
NOTE 16-LANDFILL LIABILITY
On May 1, 1995 the County entered into an agreement with a company for the privatization of the County's landfill
operations. Under the contract, the company is responsible for the daily operations, capital improvements, closure, --�
postclosure and financial assurance requirements of the active cells within the Naples and Immokalee landfill sites. At
this time there is no reason for management to believe that the contractor will not be financially capable of meeting the
closure and postclosure responsibilities of the contract. Collier County is responsible for the postclosure costs relating to
two cells at the Naples landfill site, and one cell at the Immokalee landfill site. None of the cells that Collier County is
responsible for has accepted waste since December 1989. The County is also responsible for staffing and operating the
scale house at each site.
In accordance with U.S. Environmental Protection Agency rule "Solid Waste Disposal and Facility Criteria" and GASB
Statement 18, "Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs",a liability has been
established representing amounts estimated to be spent on postclosure relating to the three cells for which Collier County
is responsible. The Solid Waste Disposal fund currently holds an amount in restricted cash and investments equal to the
postclosure landfill liability. The County's estimated liability in connection with the landfills is included in the enterprise
fund balance sheet. The landfill liability will be reassessed on an annual basis, and any increase necessary will be
recorded as a current cost. The County has an escrow account in the amount of$10,000 to comply with Rule 62-701.630,
Florida Administrative Code for Immokalee Landfill#1. There were no deposits nor withdrawals to this account in fiscal
year 2000.
NOTE 17-DEFICIT RETAINED EARNINGS
The Airport Authority enterprise fund has a deficit retained earnings balance of($2,578,631), and total fund equity of
$5,193,667.
50
COLLIER COUNTY,FLORIDA
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30,2000
NOTE 18-SIGNIFICANT CONTINGENCIES
LITIGATION
�- The County is involved as defendant or plaintiff in certain litigation and claims arising in the ordinary course of operations.
In the opinion of legal counsel,the range of potential recoveries or liabilities will not materially affect the fmancial position of
the County.
STATE AND FEDERAL GRANTS
Grant monies received and disbursed by the County are for specific purposes and are subject to review by the grantor
agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior
experience, the County does not believe that such disallowances, if any, would have a material effect on the fmancial
position of the County.
ARBITRAGE REBATE
In accordance with the Tax Reform Act of 1986, any interest earnings on borrowed construction funds in excess of the
interest costs are required to be rebated to the federal government. The County Water and Sewer fund and the Airport
Authority have estimated liabilities of$23,909 and$3,562 respectively.The arbitrage rebate on General Long-Term Debt
is$116,269. These amounts have been reflected as a reduction of interest income.
NOTE 19-SIGNIFICANT COMMITMENTS
CONSTRUCTION COMMITMENTS
Project Expended as of Future
Authorization September 30,2000 Commitments
Parks $ 3,515,230 238,873 3,276,357
.— Roads 65,382,247 22,361,102 43,021,145
Utilities 39,792,372 19,949,188 19,843,184
Landfill expansion and closure 2,605,726 1,109,074 1,496,652
Buildings 8,447,054 5,767,205 2,679,849
Airports 931,282 535,435 395,847
Beach restoration 5,982,208 5,301,572 680,636
Stormwater drainage 552,769 33,573 519,196
Total $ 127,208,888 55,296,022 71,912,866
ROAD AND REGIONAL PARK IMPACT FEE AGREEMENTS
The County has acquired right-of-ways and received beach parking and road construction services from developers in
exchange for impact fee credits. Amounts granted for impact fee credits were based on the market value at the time the
property,improvement or services were received. The developers,their successors or assignees may utilize the road impact
fee credits for future development activities. No time limits are set for use of the credits. As the credits are consumed,
_ impact fee revenue is recognized. At September 30,2000 the County had outstanding school impact fee,road impact fee and
fire impact fee agreements with developers of$172,206,$8,171,922 and$30,960 respectively.
51
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tang
THIS PAGE INTENTIONALLY LEFT BLANK
-•s
01.111,
-' GENERAL FUND
GENERAL FUND
THE PRIMARY PURPOSE OF THE GENERAL FUND IS TO ACCOUNT FOR ALL OF THE COUNTY'S
OPERATING REVENUE AND OTHER FINANCIAL RESOURCES AND THEIR USES IN CONDUCTING
THE GENERAL OPERATIONS OF THE COUNTY, EXCEPT FOR THOSE RESOURCES REQUIRED
... TO BE ACCOUNTED FOR IN ANOTHER FUND.
THE GENERAL FUND HAS A GREATER NUMBER AND VARIETY OF REVENUE SOURCES THAN
ANY OTHER FUND, AND ITS RESOURCES FINANCE A WIDER RANGE OF ACTIVITIES. THE
RESOURCES OF THE GENERAL FUND ARE NORMALLY EXPENDED AND REPLENISHED ON AN
ANNUAL BASIS.
COLLIER COUNTY,FLORIDA
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Budget Actual Variance
Revenues: .
Taxes $ 85,759,600 82,861,774 (2,897,826)
Licenses and permits 125,000 149,865 24,865
Intergovernmental 24,199,361 27,990,212 3,790,851
Charges for services 11,936,415 11,465,786 (470,629) --,
Fines and forfeitures 4,119,400 4,490,868 371,468
Interest income 1,825,000 3,103,059 1,278,059
Miscellaneous 4,481,567 4,982,457 500,890
Total revenues 132,446,343 135,044,021 2,597,678
Expenditures:
General government
Legislative
Board of County Commissioners 632,900 628,511 4,389
Executive
County manager administrative 648,300 638,885 9,415
Financial and administrative
Budget and management 400,300 348,276 52,024
Administrative services 2,467,400 2,171,787 295,613
Human resources administration 657,800 613,401 44,399
Clerk to the board 2,687,950 2,469,240 218,710
Property appraiser 3,695,378 3,713,795 (18,417)
Tax collector 5,193,524 5,194,120 (596)
Legal counsel
County attorney 1,650,758 1,552,497 98,261
Comprehensive planning
Natural resources 189,100 181,182 7,918
Judicial
Circuit court costs 437,460 403,734 33,726
Courtroom operations&maintenance 1,510,000 1,483,907 26,093
County court cost 48,200 31,334 16,866
State attorney 240,502 256,101 (15,599)
Public defender 239,000 226,625 12,375
Clerk to the courts 7,197,350 6,593,564 603,786
Other general government
Other general administrative 1,653,778 1,515,490 138,288
Facilities management 4,185,973 4,302,569 (116,596)
Supervisor of elections 1,488,200 1,277,266 210,934
Real property management 690,738 662,845 27,893
Total general government 35,914,611 34,265,129 1,649,482
54
COLLIER COUNTY,FLORIDA
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL FUND (CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Budget Actual Variance
Public safety
Law enforcement
Sheriff $ 46,228,830 45,515,405 713,425
Detention and/or correction
Sheriff 14,291,300 14,603,192 (311,892)
Emergency and disaster rescue services
Emergency management administration 482,209 400,488 81,721
Ambulance and rescue services
Helicopter 662,326 649,602 12,724
Medical examiner
Medical examiner services 674,800 674,533 267
Total public safety 62,339,465 61,843,220 496,245
Physical environment
Conservation and resource management
Agriculture administration 886,567 786,428 100,139
Aquatic plant control 1,238,800 1,079,878 158,922
Other physical environment
Immokalee cemetery 12,600 10,887 1,713
Total physical environment 2,137,967 1,877,193 260,774
Economic environment
Veterans services 158,900 167,525 (8,625)
"' Housing and urban improvement 698,644 534,345 164,299
Total economic environment 857,544 701,870 155,674
Human services
Hospitals
Health Care Responsibility Act 105,000 21,607 83,393
Health
Animal control 702,700 669,015 33,685
Health department 836,200 849,504 (13,304)
Mental health
Mental health 794,900 794,900.14 -
Welfare
Client assistance 3,088,700 3,091,887 (3,187)
Other human services
Public services division office 165,200 171,488 (6,288)
Total human services 5,692,700 5,598,401 94,299
(CONTINUED)
55
.-a
COLLIER COUNTY,FLORIDA
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL FUND (CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Budget Actual Variance
Culture and recreation
Libraries
Library administration $ 2,980,400 2,809,634 170,766
Outreach services 217,100 211,670 5,430
Parks and recreation activities
Recreation programs 1,667,386 1,590,765 76,621
Aquatic facilities 3,302 990 2,312
Museum - 23 (23)
Total culture and recreation 4,868,188 4,613,082 255,106
lomng
Total expenditures 111,810,475 108,898,895 2,911,580
Excess of revenues over expenditures 20,635,868 26,145,126 5,509,258
Other financing sources(uses):
Operating transfers in 5,708,618 2,551,097 (3,157,521)
Operating transfers out (31,275,548) (27,091,950) 4,183,598
Total other financing sources(uses) (25,566,930) (24,540,853) 1,026,077
.-a
Excess of revenues and other financing sources
over(under)expenditures and other financing uses (4,931,062) 1,604,273 6,535,335
Fund balance at beginning of year 11,662,449_ 25,825,717 14,163,268
Fund balance at end of year $ 6,731,387 27,429,990 20,698,603 ,..�
�r III
•
,--a
--•
56
SPECIAL REVENUE FUNDS
ROAD DISTRICTS - TO ACCOUNT FOR TAXES LEVIED AND EXPENDITURES TO CARRY ON ALL
WORK ON ROADS AND BRIDGES IN THE COUNTY EXCEPT THAT PROVIDED FOR IN CAPITAL
PROJECTS FUNDS.
•- WATER MANAGEMENT AND POLLUTION CONTROL - TO ACCOUNT FOR TAXES LEVIED
COUNTY-WIDE TO PROVIDE WATER RESOURCE MANAGEMENT AND WATER POLLUTION
CONTROL.
UNINCORPORATED AREAS-TO ACCOUNT FOR REVENUES DERIVED FROM AND EXPENDED FOR
THE BENEFIT OF THE UNINCORPORATED AREAS OF THE COUNTY.
GRANTS AND SHARED REVENUES - TO ACCOUNT FOR THE REVENUES RECEIVED FROM
FEDERAL,STATE AND LOCAL GRANTS.
IMPROVEMENT DISTRICTS - TO ACCOUNT FOR TAXES LEVIED WITHIN MUNICIPAL SERVICE
TAXING DISTRICTS TO PROVIDE FOR SPECIFIED IMPROVEMENTS AND/OR THE MAINTENANCE OF
SUCH IMPROVEMENTS.
SHERIFF'S GRANTS - TO ACCOUNT FOR THE REVENUES RECEIVED BY THE SHERIFF FROM
FEDERAL,STATE AND LOCAL GRANTS.
FIRE CONTROL DISTRICTS - TO ACCOUNT FOR TAXES LEVIED WITHIN MUNICIPAL SERVICE
TAXING DISTRICTS FOR FIRE PREVENTION AND CONTROL.
MISCELLANEOUS FLORIDA STATUTES FEE COLLECTIONS - TO ACCOUNT FOR FEES
COLLECTED FOR STATUTORY PURPOSES.
MUSEUM -TO ACCOUNT FOR THE TOURIST DEVELOPMENT TAXES AND ADMISSION FEES USED
TO FUND THE OPERATION OF THE COLLIER COUNTY MUSEUM.
LIGHTING DISTRICTS-TO ACCOUNT FOR TAXES LEVIED WITHIN MUNICIPAL SERVICE TAXING
DISTRICTS FOR STREET LIGHTING.
911 ENHANCEMENT FEE-TO ACCOUNT FOR FEES LEVIED ON EACH TELEPHONE ACCESS LINE IN
THE COUNTY FOR THE ENHANCEMENT OF THE 911 EMERGENCY TELEPHONE SYSTEM.
PUBLIC RECORDS MODERNIZATION - TO ACCOUNT FOR THE STATUTORY SURCHARGE ON
RECORDING DOCUMENTS TO BE PAID TO THE CLERK OF THE CIRCUIT COURT FOR THE
^ MODERNIZATION OF THE CLERK'S OFFICIAL RECORDS MANAGEMENT SYSTEM.
TOURIST DEVELOPMENT-TO ACCOUNT FOR THE TOURIST DEVELOPMENT TAX.
STATE HOUSING INCENTIVE PARTNERSHIP - TO ACCOUNT FOR STATE REVENUES RECEIVED
TO PROVIDE AFFORDABLE RESIDENTIAL HOUSING FOR VERY LOW TO MODERATE INCOME
PERSONS AND THOSE WHO HAVE SPECIAL HOUSING NEEDS.
800 MHZ IRCP FUND ACCOUNT-TO ACCOUNT FOR MOVING TRAFFIC VIOLATION SURCHARGES
RECEIVED TO FUND THE COUNTY'S INTERGOVERNMENTAL RADIO COMMUNICATIONS
PROGRAM.
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
. ALL SPECIAL REVENUE FUNDS
SEPTEMBER 30,2000
Water Grants and
Road Management and Unincorporated Shared Improvement Sheriffs
Districts Pollution Control Areas Revenues Districts Grants
ASSETS
Cash and investments S 4,444,180 1,975,185 19,260,635 523,401 4,916,235 345,160
Receivables:
Interest 50,165 25,993 334,697 761 56,093 - ^
Notes - - - - - -
Other 242,334 139,259 269,967 208,277 856 -
Due from other funds 36,200 211,210 263,992 33,620 29,260 127,150
Due from other governments 68,149 80,497 34,849 873,888 78,173 479,231 ....I
Inventory - - - - - -
Prepaid cost - - - - - -
Total assets S 4,841,028 2,432,144 20,164,140 1,639,947 5,080,617 951,541
J IARII ITIFS AND FI TND BALANCES
Liabilities:
Vouchers payable and accruals S 612,789 61,860 2,014,052 386,737 352,007 70,515 ''
Due to other funds 100,956 374,311 32,648 555,928 24,341 -
Due to other governments - 1,358 141,289 102 187 -
Due to individuals - - 1,766 - - -
Deferred revenues - 102,383 2,013,890 342,767 - 881,026
Retainage payable 39,924 - - - 23,384 -
Advances from other funds - - - - 730,000 -
Total liabilities 753,669 539,912 4,203,645 1,285,534 1,129,919 951,541
Fund balances:
Reserved for: •
Encumbrances 78,183 50,072 441,123 354,413 1,556,251 -
Inventory - - - - - -
Notes recievable - - - - -
Prepaid costs - - - - - -
Unreserved:
Designated for:
Impact fees - - 104,109 - - -
Undesignated 4,009,176 1,842,160 15,415,263 - 2,394,447
-R
Total fund balances 4,087,359 1,892,232 15,960,495 354,413 3,950,698 -
Total liabilities and fund balances S 4,841,028 2,432,144 20,164,140 1,639,947 5,080,617 951,541
.--, I
0 .11k
58
Miscellaneous 911 Public
Fire Control Florida Statutes Lighting Enhancement Records
Districts Fee Collections Museum Districts Fee Modernization
267,507 45,484 121,751 623,179 1,061,306 1,713,966
"" 5,438 439 1,716 9,281 10,687 -
3,014 - - 195 -
11,506 1,166 - 9,323 - -
- - 13,824 - 17,360 -
218 - - - - -
284,669 50,103 137,291 641,783 1,089,548 1,713,966
18,534 75 45,116 2,601 - -
- 5,652 - - 261,549 -
.... - 3,781 - - - -
18,534 9,508 45,116 . 2,601 261,549 -
91 - 500 265,997 - -
218 - - - - -
265,826 40,595 91,675 373,185 827,999 1,713,966
266,135 40,595 92,175 639,182 827,999 1,713,966
284,669 50,103 137,291 641,783 1,089,548 1,713,966
(CONTINUED)
59
-,
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS(CONTINUED)
SEPTEMBER 30,2000
State Housing 800 MHZ
Tourist Incentive IRCP Fund
Development Partnership Account Total ,.�
ASSFTS
Cash and investments S 15,073,497 991,514 475,228 51,838,228
Receivables:
Interest 172,320 10,547 5,590 683,727
Notes - 1,143,926 - 1,143,926
Other Z312 28,207 1,764 896,185
Due from other funds 2,278,188 - 4,169 3,005,784 ...r
Due from other governments - - - 1,645,971 ,
Inventory - - - 218
Prepaid cost - - 2,500 2,500 ,,,.,
Total assets S 17,526,317 2,174,194 489,251 59,216,539
LIABII 1TIFS AND FT IND RAI.ANCF,S
Liabilities: ^
Vouchers payable and accruals S 540,430 35,094 92,326 4,232,136
Due to other funds 1,844,700 67,158 - 3,267,243
Due to other governments - - - 142,936
.-r
Due to individuals - - 5,547
Deferred revenues - 28,207 750 3,369,023
Retainage payable 25,796 2,060 - 91,164
Advances from other funds - - - 730,000
Total liabilities 2,410,926 132,519 93,076 11,838,049
Fund balances:
Reserved for:
Encumbrances 5,408,225 37,063 - 8,191,918
Inventory - - - 218
Notes receivable - 1,143,926 - 1,143,926
Prepaid costs - - 2,500 2,500 ...4
Unreserved:
Designated for:
Impact fees - - - 104,109
Undesignated 9,707,166 860,686 393,675 37,935,819 ^
Total fund balances 15,115,391 2,041,675 396,175 47,378,490
Total liabilities and fund balances S 17,526,317 2,174,194 489,251 59,216,539
60
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
..• Water Grants and
Road Management and Unincorporated Shared Improvement Sheriffs
Districts Pollution Control Areas Revenues Districts Grants
..... Revenues:
Taxes S 5,978,046 839,324 9,399,894 - 1,689,589 -
Licenses and permits 10,085 315 10,485,677 - - -
Intergovernmental 213,461 428,130 40,307 2,403,634 30,289 4,801,868
Charges for services 429,795 1,937,119 2,532,706 - 248,332 -
Fines and forfeitures - - 66,127 - - -
' Interest income 255,639 130,076 1,104,010 4,280 284,978 -
Miscellaneous 110,600 7,735 101,041 43,229 28,051 -
Total revenues 6,997,626 3,342,699 23,729,762 2,451,143 2,281,239 4,801,868
Expenditures:
,--" Current:
General government - - 4,788,775 431,260 - -
Public safety - - 7,242,338 165,350 - 5,790,312
Physical environment - 2,790,927 - 21,199 1,290,475 -
"' Transportation 10,802,952 152,281 - 947,229 182,897 -
Economic environment - - - 123,845 - -
Human services - - - 509,549 - -
Culture and recreation - - 7,872,700 720,808 643,974 -
^-. Debt service:
Principal 314,633 - - - 14,415 -
Interest 42,165 - - - 1,111 -
Total expenditures 11,159,750 2,943,208 19,903,813 2,919,240 2,132,872 5,790,312
Excess of revenues over
(under)expenditures (4,162,124) 399,491 3,825,949 (468,097) 148,367 (988,444)
Other financing sources(uses):
Operating transfers in 5,785,552 84,476 323,054 615,838 476,772 988,444
Operating transfers out (113,295) (85,020) (1,488,166) - (94,833) -
Total other financing sources(uses) 5,672,257 (544) (1,165,112) 615,838 381,939 988,444
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) 1,510,133 398,947 2,660,837 147,741 530,306 -
Fund balances at beginning of year 2,577,226 1,493,285 13,299,658 206,672 3,420,392 -
Fund balances at end of year $ 4,087,359 1,892,232 15,960,495 354,413 3,950,698 -
OM
(CONTINUED)
0.1
61
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES ,
ALL SPECIAL REVENUE FUNDS (CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000 .�
Miscellaneous 911 ,.,,
Fire Control Florida Statutes Lighting Enhancement
Districts Fee Collections Museum Districts Fee
Revenues:
Taxes S 1,075,041 - - 946,493 965,474 i
Licenses and permits - - - - -
Intergovernmental 710 - 13,991 - -
Charges for services 3,108 21,776 - - -
Fines and forfeitures - 17,916 - - - r
Interest income 28,649 2,231 6,468 54,835 53,324
Miscellaneous 9,318 19,129 20,000 - -
•
Total revenues 1,116,826 61,052 40,459 1,001,328 1,018,798 ^
Expenditures:
Current: .�
General government - 68,627 - - -
Public safety 1,260,884 - - - 921,794
Physical environment - - - - -
Transportation - - - 629,580 - -.
Economic environment - - - - -
Human services - - - - -
Culture and recreation - - 619,470 - -
Debt Service:
Principal 15,368 - - - -
Interest and fiscal charges 6,807 - - - -
Total expenditures 1,283,059 68,627 619,470 629,580 921,794 ,,,,
Excess of revenues over
(under)expenditures (166,233) (7,575) (579,011) 371,748 97,004
Other financing sources(uses):
I
Operating transfers in 270,099 21,776 800,100 4,722 -
Operating transfers out (38,525) - (153,500) (331,774) -
Total other financing sources(uses) 231,574 21,776 646,600 (327,052) -
Excess of revenues and other financ-
ing sources over(under)expen- .•r
ditures and other financing(uses) 65,341 14,201 67,589 44,696 97,004
Fund balances at beginning of year 200,794 26,394 24,586 594,486 730,995
Fund balances at end of year $266,135 40,595 92,175 639,182 827,999
•-.
62
"' Public State Housing 800 MHZ
Records Tourist Incentive IRCP Fund
Modernization Development Partnership Account Total
- 8,670,961 - - 29,564,822
- - - 10,496,077
91,935 24,629 1,687,332 - 9,736,286
... 276,105 287 124,234 414,153 5,987,615
- - - 84,043
92,268 860,654 56,070 28,793 2,962,275
1,036 - 35,253 375,392
460,308 9,557,567 1,867,636 478,199 59,206,510
164,455 - - - 5,453,117
- - 565,040 15,945,718
- 4,111,649 - - 8,214,250
- - - - 12,714,939
- - 1,729,450 - 1,853,295
- - - - 509,549
2,290,408 - - 12,147,360
- - - 344,416
- - - - 50,083
.... 164,455 6,402,057 1,729,450 565,040 57,232,727
295,853 3,15$,510 138,186 (86,841) 1,973,783
153,588 - - 9,524,421
,.. - (2,382,270) - - (4,687,383)
- (2,228,682) - - 4,837,038
295,853 926,828 138,186 (86,841) 6,810,821
1,418,113 14,188,563 1,903,489 483,016 40,567,669
1,713,966 15,115,391 2,041,675 396,175 47,378,490
n
Oft
0.11
63
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES '
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS ..-.
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
•-.
Road Districts Water Management and Pollution Control(Non-GAAP)
Budget Actual Variance Budget Actual Variance ,,,
Revenues:
Taxes $ 6,110,200 5,978,046 (132,154) 867,100 839,324 (27,776)
Licenses and permits - 10,085 10,085 35,300 315 (34,985)
Intergovernmental 222,600 213,461 (9,139) 374,743 530,513 155,770 ~
Charges for services 176,500 429,795 253,295 1,972,832 1,937,119 (35,713)
Fines and forfeitures - - - - - -
Interest income 82,600 255,639 173,039 93,200 130,076 36,876
Miscellaneous 127,500 110,600 (16,900) 10,000 7,735 (2,265) ~
Total revenues 6,719,400 6,997,626 278,226 3,353,175 3,445,082 91,907
Expenditures:
Current:
General government - - - - - -
Public safety - - - - - -
Physical environment - - - 3,236,383 2,790,927 445,456
Transportation 12,798,815 10,802,952 1,995,863 176,900 152,281 24,619
Economic environment - - - - - -
Human services - - - - - - -r,
Culture and recreation - - - - - -
Debt Service:
Principal 314,635 314,633 2 - - -
Interest and fiscal charges 42,165 42,165 - - - - -�
Total expenditures 13,155,615 11,159,750 1,995,865 3,413,283 2,943,208 470,075
Excess of revenues over .-.
(under)expenditures (6,436,215) (4,162,124) 2,274,091 (60,108) 501,874 561,982
Other financing sources(uses):
Operating transfers in 6,035,000 6,070,252 35,252 57,600 84,476 26,876
Operating transfers out (427,000) (397,995) 29,005 (124,700) (85,020) 39,680
Total other financing sources(uses) 5,608,000 5,672,257 64,257 (67,100) (544) 66,556 ,,,1
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (828,215) 1,510,133 2,338,348 (127,208) 501,330 628,538
Fund balances at beginning of year 1,128,741 2,577,226 1,448,485 1,074,309 2,653,351 1,579,042 j
Fund balances at end of year $ 300,526 4,087,359 3,786,833 947,101 3,154,681 2,207,580
r
64
i
Unincorporated Areas(Non-GAAP) Grants and Shared Revenues(Non-GAAP)
Budget Actual Variance Budget Actual Variance
9,327,300 9,399,894 72,594 - - -
8,542,800 10,843,136 2,300,336 - - -
40,000 40,307 307 6,578,134 2,819,912 (3,758,222)
1,901,100 2,532,706 631,606 - - -
45,000 66,127 21,127 - - -
621,300 1,104,010 482,710 300 4,280 3,980
95,700 101,041 5,341 19,500 43,229 23,729
20,573,200 24,087,221 3,514,021 6,597,934 2,867,421 (3,730,513)
5,084,020 4,788,775 295,245 1,308,862 431,260 877,602
7,547,350 7,242,338 305,012 1,551,582 700,831 850,751
- 47,700 21,199 26,501
- - - 2,280,706 947,229 1,333,477
- - - 873,846 123,845 750,001
- - - 901,185 509,549 391,636
8,676,185 7,872,700 803,485 939,997 720,808 219,189 •
21,307,555 19,903,813 1,403,742 7,903,878 3,454,721 4,449,157
a.
(734,355) 4,183,408 4,917,763 (1,305,944) (587,300) 718,644
1,633,700 1,707,654 73,954 1,148,164 735,041 (413,123)
(2,853,718) (2,872,766) (19,048) - - -
.... (1,220,018) (1,165,112) 54,906 1,148,164 735,041 (413,123)
(1,954,373) 3,018,296 4,972,669 (157,780) 147,741 305,521
10,160,305 14,969,731 4,809,426 293,480 206,672 (86,808)
... 8,205,932 17,988,027 9,782,095 135,700 354,413 218,713
(CONTINUED)
65
COLLIER COUNTY,FLORIDA
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS(CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
I
Improvement Districts(Non-GAAP) Fire Control Districts
r
Budget Actual Variance Budget Actual Variance
Revenues: .......k
Taxes $ 1,747,800 1,689,589 (58,211) 1,124,800 1,075,041 (49,759)
Licenses and permits - - - - - -
Intergovernmental 78,200 30,289 (47,911) - 710 710
Charges for services 232,700 248,332 15,632 1,600 3,108 1,508
Fines and forfeitures - - - - - -
Interest income 147,300 284 778 137,678 8,300 28,649 20,349
Miscellaneous 12,000 21,051 16,051 - 9,318 9,318
Total revenues 2,218,000 2,281,239 63,239 1,134,700 1,116,826 (17,874)
Expenditures: ,.-v
Current:
General government - - - - - -
Public safety - - - 1,299,985 1,260,884 39,101
Physical environment 3,045,582 1,290,475 1,755,107 - - - .."
Transportation 326,860 182,897 143,963 - - -
Economic environment - - - - - -
Human services - - - - - -
Culture and recreation 695,100 643,974 51,126 - - -
Debt Service: -
Principal 110,000 114,415 (4,415) 23,945 15,368 8,577
Interest and fiscal charges 900 1,111 (211) 10,755 6,807 3,948
Total expenditures 4,178,442 2,232,872 1,945,570 1,334,685 1,283,059 51,626
Excess of revenues over
(under)expenditures (1,960,442) 48,367 2,008,809 (199,985) (166,233) 33,752
Other financing sources(uses):
Operating transfers in 1,211,000 1,231,472 20,472 402,800 414,099 11,299
Operating transfers out (132,700) (119,533) 13,167 (190,638) (182,525) 8,113 r
i
Total other financing sources(uses) 1,078,300 1,111,939 33,639 212,162 231,574 19,412
Excess of revenues and other financ- `1
ing sources over(under)expen-
ditures and other financing(uses) (882,142) 1,160,306 2,042,448 12,177 65,341 53,164
Fund balances at beginning of year 3,259,442 3,411,192 151,750 88,885 200,794 111,909 ^
Fund balances at end of year $ 2,377,300 4,571,498 2,194,198 101,062 266,135 165,073
a
a
66
.� Miscellaneous Florida Statutes Fee Collections Museum
Budget Actual Variance Budget Actual Variance
- - 20,000 13,991 (6,009)
20,000 21,776 1,776 - - -
14,500 17,916 3,416 - - -
- 2,500 2,231 (269) 1,000 6,468 5,468
15,900 19,129 3,229 20,000 20,000 -
52,900 61,052 8,152 41,000 40,459 (541)
109,100 68,627 40,473 - - -
•
•
•
- - - 683,575 619,470 64,105
NMI
109,100 68,627 40,473 683,575 619,470 64,105
(56,200) (7,575) 48,625 (642,575) (579,011) 63,564
41,000 21,776 (19,224) 800,100 800,100 -
- - (153,500) (153,500) -
41,000 21,776 (19,224) 646,600 646,600 -
111111
(15,200) 14,201 29,401 4,025 67,589 63,564
25,200 26,394 1,194 19,100 24,586 5,486
- - 10,000 40,595 30,595 23,125 92,175 69,050
(CONTINUED)
I
67
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS (CONTINUED) .r
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Lighting Dirtricts 911 Enhancement Fee r"
Budget Actual Variance Budget Actual Variance
•
Revenues:
Taxes $ 975,800 946,493 (29,307) 725,400 965,474 240,074
Licenses and permits - - - - - -
Intergovernmental - - - - - -
Charges for services - - - - - -
Fines and forfeitures - - - - - -
Interest income 32,400 54,835 22,435 34,000 53,324 19,324 .•.
Miscellaneous - - - - - -
Total revenues 1,008,200 1,001,328 (6,872) 759,400 1,018,798 259,398
.-r
Expenditures:
Current:
General government - - - - - - ...tt
Public safety - - 941,500 921,794 19,706
Physical environment - - - - - -
Transportation 1,041,313 629,580 411,733 - - -
Economic environment - - - - - -
Human services - - - - - -
Culture and recreation - - - - - -
Debt Service:
Principal - - - - - -
Interest and fiscal charges - - - - - -
Total expenditures 1,041,313 629,580 411,733 941,500 921,794 19,706
Excess of revenues over
(under)expenditures (33,113) 371,748 404,861 (182,100) 97,004 279,104
Other financing sources(uses): --,
Operating transfers in - 4,722 4,722 - - -
Operating transfers out (337,900) (331,774) 6,126 - - -
Total other financing sources(uses) (337,900) (327,052) 10,848 - - - m.....‘
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (371,013) 44,696 415,709 (182,100) 97,004 279,104 --,
Fund balances at beginning of year 426,300 594,486 168,186 741,900 730,995 (10,905)
Fund balances at end of year $ 55,287 639,182 583,895 559,800 827,999 268,199 .-w
68
•
Public Records Modernization Tourist Development
Budget Actual Variance Budget Actual Variance
_ - - - 7,921,823 8,670,961 749,138
130,327 91,935 (38,392) - 24,629 24,629
225,000 276,105 51,105 - 287 287
62,000 92,268 30,268 593,100 860,654 267,554
- - - 1,036 1,036
417,327 460,308 42,981 8,514,923 9,557,567 1,042,644
641,568 164,455 477,113 - - -
- - - 11,291,853 4,111,649 7,180,204
- - - 5,240,659 2,290,408 2,950,251
641,568 164,455 477,113 16,532,512 6,402,057 10,130,455
(224,241) 295,853 520,094 (8,017,589) 3,155,510 11,173,099
- - - 1,922,555 1,998,288 75,733
- - (4,175,590) (4,226,970) (51,380)
- - - (2,253,035) (2,228,682) 24,353
(224,241) 295,853 520,094 (10,270,624) 926,828 11,197,452
1,176,541 1,418,113 241,572 14,986,057 14,188,563 (797,494)
'� 952,300 1,713,966 761,666 4,715,433 15,115,391 10,399,958
(CONTINUED)
69
0.41
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS (CONTINUED) ...,
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
•
State Housing Incentive Partnership(Non-GAAP) 800 MHZ IRCP Fund Account
Budget Actual Variance Budget Actual Variance .-.
Revenues:
Taxes S - - - - - -
Licenses and permits - - - . - -
Intergovernmental 1,458,900 1,687,332 228,432 - - -
Charges for services - 124,234 124,234 360,367 414,153 53,786
Fines and forfeitures - - - - - -
Interest income 66,300 56,070 (10,230) 28,400 28,793 393
Miscellaneous - - - 31,633 35,253 3,620
Total revenues 1,525,200 1,867,636 342,436 420,400 478,199 57,799
Expenditures:
Current:
General government - - - - - - �`
Public safety - - - 677,156 565,040 112,116
Physical environment - - - - - -
Transportation - - - - - -
Economic environment 3,050,700 2,814,450 236,250 - - - -
Human services - - - - - -
Culture and recreation - - - - - -
Debt Service:
Principal - - - - - `..,
Interest and fiscal charges - - - - - -
Total expenditures 3,050,700 2,814,450 236,250 677,156 565,040 112,116
r
Excess of revenues over
(under)expenditures (1,525,500) (946,814) 578,686 (256,756) (86,841) 169,915
Other financing sources(uses):
Operating transfers in - - - - -
Operating transfers out - - - - - .
Total other financing sources(uses) - - - - .
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (1,525,500) (946,814) 578,686 (256,756) (86,841) 169,915
Fund balances at beginning of year 1,869,665 1,903,489 33,824 610,656 483,016 (127,640)
Fund balances at end of year S 344,165 956,675 612,510 353,900 396,175 42,275
70
Total
Budget Actual Variance
28,800,223 29,564,822 764,599
8,578,100 10,853,536 2,275,436
8,902,904 5,453,079 (3,449,825)
4,89('099 5,987,615 1,097,516
59 00 84,043 24,543
- 1,772.'00 2,962,275 1,189,575
332,233 375,392 43,159
53,335,759 55,280,762 1,945,003
/- 7,143,550 5,453,117 1,690,433
12,017,573 10,690,887 1,326,686
17,621,518 8,214,250 9,407,268
16,624,594 12,714,939 3,909,655
3,924,546 2,938,295 986,251
901,185 509,549 391,636
16,235,516 12,147,360 4,088,156
448,580 444,416 4,164
53,820 50,083 3,737
74,970,882 53,162,896 21,807,986
(21,635,123) 2,117,866 23,752,989
13,251,919 13,067,880 (184,039)
(8,395,746) (8,370,083) 25,663
4,856,173 4,697,797 (158,376)
(16,778,950) 6,815,663 23,594,613
35,860,581 43,388,t 08 7,528,027
"' 19,081,631 50,204,271 31,122,640
71
THIS PAGE INTENTIONALLY LEFT BLANK
'1
DEBT SERVICE FUNDS
PARKS GENERAL OBLIGATION REFUNDING BONDS - TO ACCOUNT FOR THE ACCUMULATION
OF RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT
INCURRED IN THE REFUNDING OF THE 1986 PARKS GENERAL OBLIGATION BONDS.
RACE TRACK REVENUE CERTIFICATES - TO ACCOUNT FOR THE ACCUMULATION OF
.-. RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT OF
CERTAIN CAPITAL PROJECTS INCLUDING THE EXPANSION OF THE COLLIER GOVERNMENT
CENTER.
GUARANTEED ENTITLEMENT REVENUE BONDS - TO ACCOUNT FOR THE ACCUMULATION OF
RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT INCURRED
IN THE REFUNDING OF THE 1977 GUARANTEED ENTITLEMENT REVENUE BONDS AND NEW
CAPITAL PROJECTS.
GAS TAX REVENUE REFUNDING BONDS - TO ACCOUNT FOR THE ACCUMULATION OF
RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT INCURRED
IN THE REFUNDING OF THE 1986 ROAD IMPROVEMENT REVENUE BONDS.
SALES TAX REVENUE REFUNDING BONDS - TO ACCOUNT FOR THE ACCUMULATION OF
RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT INCURRED
IN THE CONSTRUCTION OF THE COURTHOUSE EXPANSION AND THE PARTIAL REFUNDING OF
THE 1985 REFUNDING SALES TAX BONDS.
ROAD AND OTHER IMPROVEMENTS -TO ACCOUNT FOR THE ACCUMULATION OF RESOURCES
FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON THE COMMERCIAL PAPER LOAN
PROGRAM.
SPECIAL OBLIGATION REVENUE BONDS SERIES 1997 -TO ACCOUNT FOR THE ACCUMULATION
OF RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT
INCURRED IN THE REFUNDING OF THE COMMERCIAL PAPER LOANS.
ISLE OF CAPRI RENOVATIONS AND EXPANSION - TO ACCOUNT FOR THE ACCUMULATION OF
RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT INCURRED
IN THE RENOVATION OF BUILDINGS.
STORMWATER IMPROVEMENT ASSESSMENT BONDS-TO ACCOUNT FOR THE ACCUMULATION
OF RESOURCES FOR AND PAYMENT OF INTEREST AND PRINCIPAL ON LONG-TERM DEBT
INCURRED IN THE REFUNDING OF THE COMMERCIAL PAPER LOANS.
LINE OF CREDIT -TO ACCOUNT FOR THE PAYMENT OF INTEREST AND PRINCIPAL ON LONG-
TERM DEBT INCURRED IN THE PURCHASE OF LAND FOR THE NORTH NAPLES REGIONAL PARK.
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL DEBT SERVICE FUNDS
SEPTEMBER 30,2000
Parks General Guaranteed Gas Tax
Obligation Race Track Entitlement Revenue Sales Tax
Refunding Revenue Revenue Refunding Revenue
Bonds Certificates Bonds Bonds Refunding Bonds
ASSETS
..,
Cash and investments $ 31,436 405,181 380,579 583,541 6,443,077
Receivables:
Special assessments - - - - „1
Interest 4,790 6,374 2,989 8,117 71,232
Due from other funds 7,350 - - - -
Due from other governments - - - -
Total assets $ 43,576 411,555 383,568 591,658 6,514,309
1 IABII ITIFS AND FUND BALANCES ,...'
Liabilities:
Vouchers payable and accruals $ - - - - -
Due to other funds - - - - -
Deterred revenues - - - - -
^
Total liabilities - - - - -
Fund balances: ^�
Reserved for:
Debt service - 376,100 - - 554,380 3,632,393
Unreserved:
Designated for debt service 43,576 35,455 383,568 37,278 2,881,916 ".,,,
Total fund balances 43,576 411,555 383,568 591,658 6,514,309
Total liabilities and fund balances $ 43,576 411,555 383,568 591,658 6,514,309
a
a-,
74
Special Stormwater
Road and Obligation Isle of Capri Improvement Line
_ other Revenue Bonds Renovations Assessment of
Improvements Series 1997 and Expansion Bonds Credit Total
8,615 1,276,571 7,928 459,282 - 9,596,210
--O - - - 1,202,567 - 1,202,567
210 15,900 148 6,260 - 116,020
7,620 298 1,527 - 16,795
19,245 - - - - 19,245
28,070 1,300,091 8,374 1,669,636 - 10,950,837
- - - 7,721 - 7,721
7,979 - - - - 7,979
- - - 1,202,408 - 1,202,408
7,979 - 1,2I0,129 - 1,218,108
-.
- 1,300,000 - - - 5,862,873
20,091 91 8,374 459,507 - 3,869,856
20,091 1,300,091 8,374 459,507 - 9,732,729
28,070 1,300,091 8,374 1,669,636 - 10,950,837
NMI
01..11
_„ 75
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
ALL DEBT SERVICE FUNDS _
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Parks General Race Guaranteed Gas Tax
Obligation Track Entitlement Revenue Sales Tax
Refunding Revenue Revenue Refunding Revenue
Bonds Certificates Bonds Bonds Refunding Bonds
Revenues:
Taxes $ 808,825 - - 519,545 - __
Intergovernmental - 336,700 373,100 - 3,216,000
Interest income 28,056 33,131 17,137 42,332 392,037
Special assessments - - - - -
Miscellaneous - - - - - ""
Total revenues 836,881 369,831 390,237 561,877 3,608,037
Expenditures:
Debt service:
Principal retirement 705,000 300,000 320,000 330,000 1,710,000 •-.
Interest and fiscal charges 122,855 78,550 50,280 229,176 1,881,788
Total expenditures 827,855 378,550 370,280 559,176 3,591,788
-..
Excess of revenues over
(under)expenditures 9,026 (8,719) 19,957 2,701 16,249
Other financing sources(uses):
Operating transfers in 7,186 - - - -
Operating transfers out (26,009) - - - -
Total other financing
sources(uses) (18,823) - - - -
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (9,797) (8,719) 19,957 2,701 16,249
Fund balances at beginning of year 53,373 420,274 363,611 588,957 6,498,060
Fund balances at end of year $ 43,576 411,555 383,568 591,658 6,514,309
76 -
Special Stormwater
Obligation Isle of Capri Improvement Line
Road and other Revenue Bonds Renovations Assessment of
Improvements Series 1997 and Expansion Bonds Credit Total
"` - - 29,370 - - 1,357,740
- - - - 3,925,800
849 80,746 851 140,455 - 735,594
- - 201,479 - 201,479
- 17,601 - - - - 17,601
18,450 80,746 30,221 341,934 - 6,238,214
,.., 3,608,000 2,560,000 22,929 90,000 828,767 10,474,696
376,440 283,149 4,176 121,339 266,061 3,413,814
3,984,440 2,843,149 27,105 211,339 1,094,828 13,888,510
(3,965,990) (2,762,403) 3,116 130,595 (1,094,828) (7,650,296)
3,974,111 2,665,820 296 1,518 1,094,828 7,743,759
- - (1,021) (6,431) - (33,461)
-
3,974,111 2,665,820 (725) (4,913) 1,094,828 7,710,298
8,121 (96,583) 2,391 125,682 - 60,002
11,970 1,396,674 5,983 333,825 - 9,672,727
20,091 1,300,091 8,374 459,507 - 9,732,729
OMB
iMMI
IMM
77
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(GAAP BASIS)
ALL DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Parks General Obligation Refunding Bonds Race Track Revenue Certificates
Budget Actual Variance Budget Actual Variance
Revenues:
Taxes $ 835,800 808,825 (26,975) - - -
Intergovernmental - - - 336,700 336,700 - ,.,,,
Interest income 18,000 28,056 10,056 20,000 33,131 13,131
Special assessments - - - - - -
Miscellaneous - - - - -
Total revenues 853,800 836,881 (16,919) 356,700 369,831 13,131
Expenditures:
Debt service:
Principal retirement 705,000 705,000 - 300,000 300,000 -
Interest and fiscal charges 127,000 122,855 4,145 78,600 78,550 50
Total expenditures 832,000 827,855 4,145 378,600 378,550 50
Excess of revenues over
(under)expenditures 21,800 9,026 (12,774) (21,900) (8,719) 13,181
Other financing sources(uses):
Operating transfers in - 7,186 7,186 - - - ....I
Operating transfers out (25,700) (26,009) (309) - - -
Total other financing
sources(uses) (25,700) (18,823) 6,877 - - -
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (3,900) (9,797) (5,897) (21,900) (8,719) 13,181 .-.
Fund balances at beginning of year 3,900 53,373 49,473 399,900 420,274 20,374
Fund balances at end of year $ - 43,576 43,576 378.000 411,555 33,555 ..
• 78
iiri
Guaranteed Entitlement Revenue Bonds Gas Tax Revenue Refunding Bonds
y-., Budget Actual Variance Budget Actual Variance
- - - 519,545 519,545 -
-� 373,100 373,100 - - - -
12,800 17,137 4,337 28,000 42,332 14,332
385,900 390,237 4,337 547,545 561,877 14,332
320,000 320,000 - 330,000 330,000 -
53,800 50,280 3,520 230,445 229,176 1,269
373,800 370,280 3,520 560,445 559,176 1,269
12,100 19,957 7,857 (12,900) 2,701 15,601
"" 12,100 19,957 7,857 (12,900) 2,701 15,601
344,700 363,611 18,911 567,300 588,957 21,657
356,800 383,568 26,768 554,400 591,658 37,258
(CONTINUED)
0.0
79
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(GAAP BASIS)
ALL DEBT SERVICE FUNDS (CONTINUED) owl
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Sales Tax Revenue Refunding Bonds Road and other Improvements
Budget Actual Variance Budget Actual Variance _`
Revenues:
Taxes $
- - - - -
Intergovernmental 3,216,000 3,216,000 - - - .. , .
Interest income 300,000 392,037 92,037 - 849 849
Special assessments - - - - - -
Miscellaneous - - - 20,000 17,601 (2,399)
Total revenues 3,516,000 3,608,037 92,037 20,000 18,450 (1,550)
Expenditures:
Debt service:
Principal retirement 1,710,000 1,710,000 - 3,583,700 3,608,000 (24,300)
Interest and fiscal charges 1,885,200 1,881,788 3,412 1,140,400 376,440 763,960
Total expenditures 3,595,200 3,591,788 3,412 4,724,100 3,984,440 739,660
Excess of revenues over
(under)expenditures (79,200) 16,249 • 95,449 (4,704,100) (3,965,990) 738,110
Other financing sources(uses):
Operating transfers in - - - 4,696,500 3,974,111 (722,389)
Operating transfers out - - - - - -
Total other financing
sources(uses) - - - 4,696,500 3,974,111 (722,389)
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (79,200) 16,249 95,449 (7,600) 8,121 15,721
Fund balances at beginning of year 6,410,900 6,498,060 87,160 7,600 11,970 4,370
Fund balances at end of year $ 6,331,700 6,514,309 182,609 - 20,091 20,091
80
1
Special Obligation Revenue Bonds Series 1997 Isle of Capri Renovations and Expansion
Budget Actual Variance Budget Actual Variance
- - 30,100 29,370 (730)
- 75,000 80,746 5,746 200 851 651
75,000 80,746 5,746 30,300 30,221 (79)
2,560,000 2,560,000 - 23,000 22,929 71
284,200 283,149 1,051 5,100 4,176 924
2,844,200 2,843,149 1,051 28,100 27,105 995
(2,769,200) (2,762,403) 6,797 2,200 3,116 916
2,658,200 2,665,820 7,620 - 296 296
(1,200) (1,021) 179
2,658,200 2,665,820 7,620 (1,200) (725) 475
(111,000) (96,583) 14,417 1,000 2,391 1,391
1,411,000 1,396,674 (14,326) 2,500 5,983 3,483
1,300,000 1,300,091 91 3,500 8,374 4,874
(CONTINUED)
81
omq
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(GAAP BASIS)
ALL DEBT SERVICE FUNDS (CONTINUED) O.Nik
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Stormwater Improvement Assessment Bonds Line of Credit
Budget Actual Variance Budget Actual Variance
Revenues:
-
Taxes S - - - - -
Intergovernmental - - - - _
Interest income 101,900 140,455 38,555 - - -
Special assessments 126,100 201,479 75,379 - - -
Miscellaneous - - - - - -
Total revenues 228,000 341,934 113,934 - -
Expenditures:
Debt service:
Principal retirement 90,000 90,000 - 944,900 828,767 116,133
Interest and fiscal charges 127,299 121,339 5,960 251,600 266,061 (14,461)
Total expenditures 217,299 211,339 5,960 1,196,500 1,094,828 101,672
Excess of revenues over
(under)expenditures 10,701 130,595 119,894 (1,196,500) (1,094,828) 101,672 .y
Other financing sources(uses):
Operating transfers in - 1,518 1,518 1,196,500 1,094,828
Operating transfers out (8,500) (6,431) 2,069 - - (101,672)
Total other financing
sources(uses) (8,500) (4,913) 3,587 1,196,500 1,094,828 (101,672)
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) 2,201 125,682 123,481 - - -
Fund balances at beginning of year 242,599 333,825 91,226 - - -
Fund balances at end of year S 244,800 459,507 214,707 - - -
..,,
plonk
• 82
Total
Budget Actual Variance
1,385,445 1,357,740 (27,705)
3,925,800 3,925,800 -
555,900 735,594 179,694
126,100 201,479 75,379
20,000 17,601 (2,399)
ofit
6,013,245 6,238,214 224,969
10,566,600 10,474,696 91,904
4,183,644 3,413,814 769,830
14,750,244 13,888,510 861,734
(8,736,999) (7,650,296) 1,086,703
8,551,200 7,743,759 (807,441)
(35,400) (33,461) 1,939
8,515,800 7,710,298 (805,502)
(221,199) 60,002 281,201
9,390,399 9,672,727 282,328
9,169,200 9,732,729 563,529
IMO
83
O,
THIS PAGE INTENTIONALLY LEFT BLANK
CAPITAL PROJECTS FUNDS
COUNTY-WIDE CAPITAL IMPROVEMENTS - TO ACCOUNT FOR CAPITAL PROJECTS,
DESIGNATED BY THE BOARD OF COUNTY COMMISSIONERS,TO BE FUNDED BY A COUNTY-WIDE
ONE MIL LEVY.
PARKS IMPROVEMENTS - TO ACCOUNT FOR THE EXPENDITURE OF PROCEEDS FROM THE
ISSUANCE OF PARKS GENERAL REFUNDING BONDS. PROJECTS INCLUDE LAND ACQUISITION,
DESIGN, CONSTRUCTION, AND EQUIPPING OF CERTAIN COMMUNITY PARK SITES IN THE
UNINCORPORATED AREAS OF THE COUNTY.
COUNTY-WIDE LIBRARY - TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE OF LIBRARY
IMPACT FEES COLLECTED FR iM ALL QUALIFYING NEW CONSTRUCTION. THESE IMPACT FEES
MUST BE USED FOR THE ACQU;ISMOIN OF COUNTY-WIDE LIBRARY FACILITIES.
PARKS IMPACT DISTRICTS-TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE BY DISTRICTS
OF COMMUNITY AND REGIONAL PARK IMPACT FEES COLLECTED FROM ALL QUALIFYING NEW
CONSTRUCTION. THE IMPACT FEES MUST. BE USED FOR THE ACQUISITION OF COMMUNITY
PARKS BY DISTRICT.
ROAD IMPACT DISTRICTS-TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE BY DISTRICT OF
ROAD IMPACT FEES COLLECTED FROM ALL QUALIFYING NEW CONSTRUCTION. THE IMPACT
FEES MUST BE USED FOR THE ACQUISITION OF TRANSPORTATION RELATED FACILITIES BY
DISTRICT.
CORRECTIONAL FACILITIES IMPACT FEE-TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE
OF CORRECTIONAL FACILITIES IMPACT FEES COLLECTED FROM ALL QUALIFYING NEW
CONSTRUCTION. THE IMPACT FEES MUST BE USED FOR THE ACQUISITION/CONSTRUCTION OF
CORRECTIONAL FACILITIES.
EMERGENCY MEDICAL SERVICE - TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE OF
EMERGENCY MEDICAL SERVICE IMPACT FEES COLLECTED FROM ALL QUALIFYING NEW
CONSTRUCTION. THE IMPACT FEES MUST BE USED FOR ACQUISITION/CONSTRUCTION OF
EMERGENCY SERVICES FACILITIES.
ROAD CONSTRUCTION-TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE OF LOCAL OPTION,
STATE ALLOCATED GAS TAX AND COMMERCIAL PAPER LOAN PROGRAM PROCEEDS. PROJECTS
INCLUDE, BUT ARE NOT LIMITED TO, RIGHT-OF-WAY ACQUISITION, DESIGN AND
CONSTRUCTION OF VARIOUS TRANSPORTATION IMPROVEMENTS.
WATER MANAGEMENT-TO ACCOUNT FOR THE RECEIPT AND EXPENDITURE OF FUNDS RAISED
SPECIFICALLY FOR WATER MANAGEMENT PURPOSES. PRIMARY FUNDING IS AD VALOREM
TAXES.
OTHER CAPITAL PROJECTS - TO ACCOUNT FOR MAJOR CAPITAL EXPENDITURES FINANCED
FROM RESOURCES OTHER THAN PROCEEDS FROM THE ISSUANCE OF LONG-TERM DEBT AND THE
ONE MIL LEVY.
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL CAPITAL PROJECTS FUNDS
SEPTEMBER 30,2000
County-Wide Parks Road
Capital Parks County-Wide Impact Impact
Improvements Improvements Library Districts Districts
ASSETS
Cash and investments $ 4,863,849 829,725 2,355,880 10,859,278 38,588,068
Receivables: +.
Special assessments - - - - -
Interest 70,665 11,428 25,765 103,421 420,782
Other 51,469 5,220 361 1,556 2,758
Due from other funds 7,979 39,961 2,527 11,492 25,550 -4
Due from other governments 15,391 - 4,930 5,892 563,070
Advances to other funds - - - - -
Prepaid costs - - - - -
Total assets $ 5,009,353 886,334 2,389,463 10,981,639 39,600,228
J.IABU IT1FS AND FUND BALANCES
Liabilities: .+1
Vouchers payable and accruals $ 591,647 173,168 77,283 165,314 2,273,525 1
Due to other funds - - - 850 223
Deferred revenues - - 688,498 5,250,914 24,540,553
Retainage payable 556,573 23,584 58,341 3,000 591,688 "''l
Advance from other fund - - - - -
Total liabilities 1,148,220 196,752 824,122 5,420,078 27,405,989
Fund balances:
0.11
Reserved for:
Encumbrances 2,909,051 70,924 84,472 4,422,689 11,464,501
Advances to other funds - - - - -
Prepaid costs - - - - -
Unreserved:
Designated for future capital projects 952,082 618,658 1,480,869 1,138,872 729,738
Total fund balances 3,861,133 689,582 1,565,341 5,561,561 12,194,239 "'
Total liabilities and fund balances $ 5,009,353 886,334 2,389,463 10,981,639 39,600,228
..t
.04
86
-
Correctional Emergency Other
Facilities Medical Road Water Capital
Impact Fee Service Construction Management Projects Total
2,827,852 1,911,514 30,426,316 3,593,943 1,366,141 97,622,566
-
- - - - 136,364 136,364
17,158 20,896 321,247 41,738 36,106 1,069,206
- 28 35,028 94,846 49,124 240,390-
.. 1,652 196 100,958 374,954 - 565,269
81,500 45,081 1,496,742 - 820 2,213,426
- - 30,000 - 730,000 760,000
- - - - 611 611
2,928,162 1,977,715 32,410,291 4,105,481 2,319,166 102,607,832
-
116,347 61,869 1,780,252 91,248 55,825 5,386,478
4 4,414 184,147 17,601 207,239
2,731,354 1,443,095 - - 69,594 34,724,008
- 6,155 395,005 9,307 9,240 1,652,893
- - - - 603,100 603,100
2,847,701 1,511,123 2,179,671 284,702 755,360 42,573,718
80,461 466,592 30,128,707 845,584 157,326 50,630,307
- - 30,000 - 730,000 760,000
- - - 611 611
-
- - 71,913 2,975,195 675,869 8,643,196
80,461 466,592 30,230,620 3,820,779 1,563,806 60,034,114
2,928,162 1,977,715 32,410,291 4,105,481 2,319,166 102,607,832
3
87
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
ALL CAPITAL PROJECTS FUNDS ..ali
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
County-Wide Parks Road
Capital Parks County-Wide Impact Impact
Improvements Improvements Library Districts Districts
Revenues:
Taxes $ - - - - -
Intergovernmental - 107,004 - - -
Charges for services 70,000 167,178 - - 2,414 '
Interest income • 353,713 59,139 128,829 508,697 2,107,577
Impact fees - - 1,242,758 3,911,519 12,476,806 --1
Miscellaneous - - - - -
Total revenues 423,713 333,321 1,371,587 4,420,216 14,586,797
Expenditures:
Capital outlay:
General government 3,804,950 - - - - "1
Public safety 7,692,435 - - - -
Physical environment 19,322 - - - -
Transportation - - - - 12,476,806 ,,,
Human services 2,387,978 - - - -
Culture and recreation - 694,648 932,357 2,354,304 -
Total expenditures 13,904,685 694,648 932,357 2,354,304 12,476,806 .M;
Excess of revenues over
(under)expenditures (13,480,972) (361,327) 439,230 2,065,912 2,109,991
ommq
Other financing sources(uses):
Proceeds from notes 10,700,000 - - 810,000 -
Operating transfers in 1,756,200 38,815 - - -
Operating transfers out - - (310,401) (1,386,178) - ~`
Total other financing sources(uses) 12,456,200 38,815 (310,401) (576,178) -
0.4
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (1,024,772) (322,512) 128,829 1,489,734 2,109,991 •
Fund balances at beginning of year 4,885,905 1,012,094 1,436,512 4,071,827 10,084,248
Fund balances at end of year $ 3,861,133 689,582 1,565,341 5,561,561 12,194,239 "'
..y
88
Correctional Emergency Other
Fac::ities Medical Road Water Capital
1�:. t Fee Service Construction Management Projects Total
— - - 8,509,752 - - 8,509,752
- - 4,237,672 156,200 - 4,500,876
1,338,879 418,494 - 1,996,965
79,545 105,319 1,620,335 209,152 80,810 5,253,116
'—. 310,333 734,739 - - - 18,676,155
- - - 241,149 241,149
389,878 840,058 15,706,638 783,846 321,959 39,178,013
- - - - - 3,804,950
310,333 734,739 - - - 8,737,507
- - - 1,186,938 472,494 1,678,754
..... - - 11,231,360 - - 23,708,166 •
- - - - 945,960 3,333,938
- - - - 3,981,309
"' 310,333 734,739 11,231,360 1,186,938 1,418,454 45,244,624
79,545 105,319 4,475,278 (403,092) (1,096,495) (6,066,611)
- - - 570,000 12,080,000
— - - - 1,222,155 520,190 3,537,360
- - (1,091,720) (20,188) (17,601) (2,826,088)
- - (1,091,720) 1,201,967 1,072,589 12,791,272
79,545 105,319 3,383,558 798,875 (23,906) 6,724,661
916 361,273 26,847,062 3,021,904 1,587,712 53,309,453
80,461 466,592 30,230,620 3,820,779 1,563,806 60,034,114
0.1
89
•
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL(BUDGETARY BASIS) r
ALL CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDING SEPTEMBER 30,2000
Wel
County-Wide Capital Improvements Parks Improvements
1
Budget Actual Variance Budget Actual Variance
Revenues:
Taxes $ - - - - -
Intergovernmental - - - 100,000 107,004 7,004
Charges for services - 70,000 70,000 175,000 167,178 (7,822) ••"'
Interest income 250,000 353,713 103,713 35,000 59,139 24,139
Impact fees - - - - - _
Miscellaneous - - - - - -
Total revenues 250,000 423,713 173,713 310,000 333,321 23,321
Expenditures: .4
Capital outlay:
General government 5,475,970 3,804,950 1,671,020 - - -
Public safety 10,810,688 7,692,435 3,118,253 - - -
Physical environment 19,323 19,322 1 - MI
Transportation - -
Human services 3,119,297 2,387,978 731,319 - - -
Culture and recreation - - - 984,600 694,648 289,952
Total expenditures 19,425,278 13,904,685 5,520,593 984,600 694,648 289,952
Excess of revenues over 11.0i
(under)expenditures (19,175,278) (13,480,972) 5,694,306 (674,600) (361,327) 313,273
Other financing sources(uses):
Proceeds from notes 11,752,000 10,700,000 (1,052,000) - - - .4
Operating transfers in 1,756,200 1,756,200 - - 38,815 38,815
Operating transfers out - - - - - -
Total other financing .4
sources(uses) 13,508,200 12,456,200 (1,052,000) - 38,815 38,815 i
1
Excess of revenues and other financ-
ing sources over(under)expen- '`
ditures and other financing(uses) (5,667,078) (1,024,772) 4,642,306 (674,600) (322,512) 352,088
Fund balances at beginning of year 5,698,228 4,885,905 (812,323) 908,975 1,012,094 103,119 .r.
Fund balances at end of year $ 31,150 3,861,133 3,829,983 234,375 689,582 455,207
4.
90 ,,.,,
County-Wide Library(Non-GAAP) Parks Impact Districts(Non-GAAP)
Budget Actual Variance Budget Actual Variance
40,000 128,829 88,829 225,500 508,697 283,197
1,010,000 1,411,458 401,458 5,025,000 5,938,108 913,108
1,050,000 1,540,287 490,287 5,250,500 6,446,805 1,196,305
— 1,097,123 932,357 164,766 8,566,755 2,354,304 6,212,451
1,097,123 932,357 164,766 8,566,755 2,354,304 6,212,451
(47,123) 607,930 655,053 (3,316,255) 4,092,501 7,408,756
-
-
-
815,000 810,000 (5,000)
(1,000,400) (310,401) 689,999 (1,487,000) (1,386,178) 100,822
(1,000,400) (310,401) 689,999 (672,000) (576,178) 95,822
(1,047,523) 297,529 1,345,052 (3,988,255) 3,516,323 7,504,578
1,637,750 1,054,902 (582,848) 6,263,766 2,108,377 (4,155,389)
590,227 1,352,431 762,204 2,275,511 5,624,700 3,349,189
(CONTINUED)
-
"' 91
--I
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL(BUDGETARY BASIS) -.,
ALL CAPITAL PROJECT FUNDS(CONTINUED)
FOR THE FISCAL YEAR ENDING SEPTEMBER 30,2000
Road Impact Districts(Non-GAAP) Correctional Facilities Impact Fee(Non-GAAP)
Budget Actual Variance Budget Actual Variance
Revenues:
Taxes $ - - - - - -
Intergovernmental - - - - - -
Charges for services - 2,414 2,414 - - - .--N
Interest income 1,303,300 2,107,577 804,277 - 79,545 79,545
Impact fees 8,462,000 12,889,178 4,427,178 1,400,000 2,720,313 1,320,313
Miscellaneous - - - - - -
Total revenues 9,765,300 14,999,169 5,233,869 1,400,000 2,799,858 1,399,858
Expenditures: 0.
1
Capital outlay:
I
General government - - - - - -
Public safety - - - 418,941 310,333 108,608
Physical environment - - - - - -
Transportation 29,732,277 . 12,476,806 17,255,471 - -
Human services - - - - -
Culture and recreation - - - - - -
Total expenditures 29,732,277 12,476,806 17,255,471 418,941 310,333 108.608 1
Excess of revenues over
(under)expenditures (19,966,977) 2,522,363 22,489,340 981,059 2,489,525 ' 1,508,466
I
Other financing sources(uses):
Proceeds from notes - - - - - - ...4
Operating transfers in - - - • - - -
Operating transfers out - - - - - -
Total other financing "..+
sources(uses) - - - - - -
Excess of revenues and other financ-
ing sources over(under)expen- ^
ditures and other financing(uses) (19,966,977) 2,522,363 22,489,340 981,059 2,489,525 1,508,466
.•.Fund balances at beginning of year 33,574,308 21,124,447 (12,449,861) 130,000 - (130,000)
Fund balances at end of year $ 13,607,331 23,646,810 10,039,479 1,111,059 2,489,525 1,378,466
.'1
92 „..14
Emergency Medical Service(Non-GAAP) Road Construction
Budget Actual Variance Budget Actual Variance
- - - 7,327,800 8,509,752 1,181,952
- - - 3,724,300 4,237,672 513,372
- - - 1,227,000 1,338,879 111,879
50,000 105,319 55,319 1,040,200 1,620,335 580,135
600,000 828,138 228,138 - - -
650,000 933,457 283,457 13,319,300 15,706,638 2,387,338
,., 1,463,098 734,739 728,359 - - -
52,941,005 11,231,360 41,709,645
1,463,098 734,739 728,359 52,941,005 11,231,360 41,709,645
(813,098) 198,718 1,011,816 (39,621,705) 4,475,278 44,096,983
-
-
17,250,000 - (17,250,000)
-
-
45,600 - (45,600)
-
-
- (1,088,600) (1,091,720) (3,120)
-
16,207,000 (1,091,720) (17,298,720)
(813,098) 198,718 1,011,816 (23,414,705) 3,383,558 26,798,263
1,706,898 919,703 (787,195) 26,355,642 26,847,062 491,420
893,800 1,118,421 224,621 2,940,937 30,230,620 27,289,683
(CONTINUED)
,.o
a 93
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL(BUDGETARY BASIS) ,,...‘
ALL CAPITAL PROJECT FUNDS(CONTINUED)
FOR THE FISCAL YEAR ENDING SEPTEMBER 30,2000
Water Management Other Capital Projects(Non-GAAP)
"'1
Budget Actual Variance Budget Actual Variance
Revenues:
Taxes $
- - - -
Intergovernmental 1,674,300 156,200 (1,518,100) - - -
Charges for services 434,700 418,494 (16,206) - - -
Interest income 136,800 209,152 72,352 62,100 80,810. 18,710
Impact fees - - - 24,000 32,995 8,995 ,
Miscellaneous 210,000 - (210,000) 180,800 341,149 160,349
Total revenues 2,455,800 783,846 (1,671,954) 266,900 454,954 188,054
Expenditures: .r"
Capital outlay:
General government - - - -
Public safety - - - 6,600 - 6,600
Physical environment 7,960,074 1,186,938 6,773,136 801,982 472,494 329,488 "9
Transportation - - - - - -
Human servies - - - - - -
Culture and recreation - - - 952,100 945,960 6,140
Total expenditures 7,960,074 1,186,938 6,773,136 1,760,682 1,418,454 342,228
Excess of revenues over
(under)expenditures (5,504,274) (403,092) 5,101,182 (1,493,782) (963,500) 530,282
Other financing sources(uses):
Proceeds from notes 2,582,000 - (2,582,000) - 570,000 570,000
Operating transfers in 1,218,500 1,222,155 3,655 1,123,290 1,123,290 -
Operatingtransfers out (21,700) (20,188) 1,512 (730,000) (747,601) (17,601)
Total other financing
sources(uses) 3,778,800 1,201,967 (2,576,833) 393,290 945,689 552,399 ,
Excess of revenues and other financ-
ing sources over(under)expen- ...,
ditures and other financing(uses) (1,725,474) 798,875 2,524,349 (1,100,492) (17,811) 1,082,681
Fund balances at beginning of year 2,509,074 3,021,904 512,830 1,761,769 1,615,642 (146,127) ...
Fund balances at end of year $ 783,600 3,820,779 3,037,179 661,277 1,597,831 936,554
"'1
94
f
Total
Budget Actual Variance
7,327,800' 8,509,752 1,181,952
5,498,600 4,500,876 (997,724)
1,836,700 1,996,965 160,265
3,142,900 5,253,116 2,110,216
16,521,000 23,820,190 7,299,190
390,800 341,149 (49,651)
34,717,800 44,422,048 9,704,248
5,475,970 3,804,950 1,671,020
12,699,327 8,737,507 3,961,820
8,781,379 1,678,754 7,102,625
82,673,282 23,708,166 58,965,116
3,119,297 2,387,978 731,319
11.600,578 4,927,269 6,673,309
124,349,833 45,244,624 79,105,209
(89,632,033) (822,576) 88,809,457
32,399,000 12,080,000 (20,319,000)
4,143.590 4,140,460 (3,130)
(4,327,700) (3,556,088) 771,612
32,214,890 12,664,372 (19,550,518)
(57,417,143) 11,841,796 69,258,939
OMNI
80,546,410 62,590,036 (17,956,374)
23,129,267 74,431,832 51,302,565
95
ohm
0.1
THIS PAGE INTENTIONALLY LEFT BLANK
- ENTERPRISE FUNDS
COUNTY WATER AND SEWER-TO ACCOUNT FOR THE PROVISION OF WATER AND SEWER AND
EFFLUENT SERVICES TO CERTAIN PORTIONS OF THE COUNTY'S UNINCORPORATED AREA.
MARCO WATER AND SEWER-TO ACCOUNT FOR THE PROVISION OF SEWER SERVICES TO THE
RESIDENTS OF MARCO ISLAND.
GOODLAND WATER -TO ACCOUNT FOR THE PROVISION OF POTABLE WATER SERVICES TO THE
RESIDENTS OF GOODLAND.
SOLID WASTE DISPOSAL - TO ACCOUNT FOR THE PROVISION OF SOLID WASTE DISPOSAL
SERVICES TO USERS THROUGHOUT THE COUNTY.
EMERGENCY MEDICAL SERVICES - TO ACCOUNT FOR THE PROVISION OF EMERGENCY
AMBULANCE AND PARAMEDICAL SERVICES TO USERS THROUGHOUT THE COUNTY.
AIRPORT AUTHORITY - TO ACCOUNT FOR THE PROVISION OF LANDING FACILITIES AND THE
SALE OF FUEL AT THE AIRPORTS.
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS
SEPTEMBER 30,2000
i
0.4
County Water Marco Water Goodland Solid Waste
ASSETS and Sewer and Sewer Water Disposal
Current assets: imk
Cash and investments $ 42,847,394 554,279 506,641 19,653,272
Accounts receivable:
Trade,net 2,599,791 67,465 16,928 439,561
Unbilled revenue 1,163,636 - 7,985 - --.
Interest receivable 1,302,195 5,706 6,529 383,960
Due from other funds 14,903 - - 29,728
Due from other governments - - - -
Inventory 1,839,844 1,994 5,874 -
Prepaid costs 12,320 - - -
Total current assets 49,780,083 629,444 543,957 20,506,521 --.
Restricted assets:
Cash and investments 76,468,134 - 56,328 3,743,987 mot
Interest receivable - - - 43,173
Special assessments receivable:
Current 770,146 1,868 1,458 -
Deferred 7,368,541 13,924 39,651 - .-•!
Accrued interest 577,184 1,142 2,094 -
Notes receivable 250,639 - - -
Due from other governments - - - 22,797
.•a
Total restricted assets 85,434,644 16,934 99,531 3,809,957
Property,plant and equipment:
Land 4,599,010 860 365 1,520,754
Buildings 115,374,142 - - 253,666
Improvements other than buildings 344,455,639 4,743,740 1,576,748 10,202,502 ..%
Equipment 6,542,561 51,874 - 999,495
Construction in progress 26,144,937 - - -
Total property,plant and equipment 497,116,289 4,796,474 1,577,113 12,976,417 '1
i
Less accumulated depreciation (99,771,091) (1,783,633) (992,548) (6,729,757)
Net property,plant and equipment 397,345,198 3,012,841 584,565 6,246,660
Other assets 2,566,150 - - 124,508
Total assets $ 535,126,075 3,659,219 1,228,053 30,687,646
1.1
98
.�
Emergency
Medical Airport
Services Authority Total
1,105,697 36,165 64,703,448
313,229 70,758 3,507,732
1,171,621
11,809 14,250 1,724,449
— - 44,631
1,202 1,202
48,582 57,836 1,954,130
12,320
1,479,317 180,211 73,119,533
.r
107,598 593,728 80,969,775
1,328 - 44,501
773,472
/imaa — - 7,422,116
580,420
250,639
1,576,567 `19,364
...
108,926 2,170,295 ,-.0,287
1,289,400 7,410,389
221,588 2,686,488 118,535,884
49,231 5,993,953 367,021,813
3,678,297 796,236 12,068,463
1,481,702 27,626,639
-- 3,949,116 12,247,779 532,663,188
(532,731) (1,574,705) (111,384,465)
3,416,385 10,673,074 421,278,723
2,690,658
5,004,628 13,023,580 588,729,201
(CONTINUED)
99
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS (CONTINUED) •
SEPTEMBER 30,2000
I
I
County Water Marco Water Goodland Solid Waste
and Sewer and Sewer Water Disposal
L ABI .IT1ES AND F IND OUITY
Current liabilities:
Vouchers payable and accruals $ 150,481 36,449 14,571 2,394,201
Due to other funds 22,599 520 60 262
Current maturities of notes payable 196,143 - - - .-.
Current maturities of leases payable - - - -
Total current liabilities 369,223 36,969 14,631 2,394,463
Current liabilities payable ,
from restricted assets:
Vouchers payable and accruals 4,331,418 - - 24
Deferred revenue 2,890,646 - 666 -
Current maturities of notes payable 1,243,040 - - -
Current maturities of revenue bonds 3,920,000 - 4,000 -
Due to other governments 248,648 - - - ,,,,..
Accrued interest payable 1,653,120 - 473 -
Customer deposits 2,334 - - 267,832
Retainage payable 1,123,305 - - 21,288
Total current liabilities
payable from restricted assets 15,412,511 - 5,139 289,144
Long-term liabilities: "''
Advance from other fund - - - - ,
Landfill liability - - - 3,453,120
Revenue bonds payable,net 76,728,336 - 109,000
....
Notes payable 22,125,523 - - -
Leases payable - - - -
Arbitrage rebate payable 23,909 - - -
Accrued compensated absences 469,058 1,516 294 23,297 ,..,�
Total long-term liabilities 99,346,826 1,516 109,294 3,476,417
Total liabilities 115,128,560 38,485 129,064 6,160,024 �.
Fund equity:
Contributed capital 289,227,229 3,066,084 734,520 540,775
Retained earnings(deficit):
Reserved for:
Revenue bond retirement 9,259,387 - 42,600 -
Renewal and replacement 300,020 - - -
Unreserved 121,210,879 554,650 321,869 23,986,847
Total retained earnings(deficit) 130,770,286 554,650 364,469 23,986,847 11.,14
Total fund equity 419,997,515 3,620,734 1,098,989 24,527,622
Total liabilities .�
and fund equity $ 535,126,075 3,659,219 1,228,053 30,687,646
100
Emergency •
Medical Airport
Services Authority Total
177,302 45,589 2,818,593
134 595 24,170
196,143
40,051 - 40,051
•
217,487 46,184 3,078,957
28,143 114,607 4,474,192
70,121 152,717 3,114,150
835,000 2,078,040
3,924,000
9,037 257,685
1,653,593
14,345 284,511
66,451 1,211,044
98,264 1,192,157 16,997,215
6,555,772 6,555,772
3,453,120
- - 7<.1,837,336
22,125,523
107,343 - 107,343
3,562 27,471
414,730 32,238 941,133
522,073 6,591,572 110,047,698
837,824 7,829,913 130,123,870
3,015,780 7,772,298 304,356,686
9,301,987
300,020
1,151,024 (2,578,631) 144,646,638
1,151,024 (2,578,631) 154,248,645
4,166,804 5,193,667 458,605,331
5,004,628 13,023,580 588,729,201
101
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND EQUITY
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
County Water Marco Water Goodland Solid Waste
and Sewer and Sewer Water Disposal
Operating revenues:
Charges for services $ 45,944,685 775,024 347,010 16,647,453
Total operating revenues 45,944,685 775,024 347,010 16,647,453
Operating expenses:
Personal services 8,642,846 72,034 26,317 397,080 .n
Operating 13,771,867 485,670 355,666 19,235,916
Depreciation and amortization 12,139,005 116,733 81,816 442,832
Total operating expenses 34,553,718 674,437 463,799 20,075,828 ^
Operating income(loss) 11,390,967 100,587 (116,789) (3,428,375)
Non-operating revenues(expenses):
Interest income 6,483,545 28,429 32,831 1,400,638
Interest expense (5,433,301) - (5,871) -
Miscellaneous revenue 862,581 968 4,048 67,159 .•.
Miscellaneous expense - - - (76,242)
Gain(loss)on disposal of fixed assets (48,738) - - (3,301)
Grants and entitlements 1,811 - - 195,732
Total non-operating revenues(expenses) 1,865,898 29,397 31,008 1,583,986
Income(loss)before operating transfers 13,256,865 129,984 (85,781) (1,844,389)
Operating transfers:
Operating transfers in 12,315 - - 26,483
Operating transfers out (367,503) - - (173,299)
Total operating transfers (355,188) - - (146,816)
Net income(loss) 12,901,677 129,984 (85,781) (1,991,205)
Retained earnings(deficit)at beginning of year 110,734,671 346,076 430,920 25,954,524
Depreciation of contributed assets 7,133,938 78,590 19,330 23,528 .at
Retained earnings(deficit)at end of year 130,770,286 554,650 364,469 23,986,847
Contributed capital at beginning of year 265,914,870 3,142,524 753,850 489,806
Depreciation of contributed assets (7,133,938) (78,590) (19,330) (23,528)
Contributions from other funds 1,988 2,150 - -
Disposal of contributed assets - - - (1,745)
Developer contributions 12,656,044 - - -
Refund developer contribution (321,236) - - -
Other government contributions - - - -.
Utility connection fees 18,167,685 - - -
Refund utility connection fees (58,184) - - -
Contributions from capital grants - - - 76,242
Contributed capital at end of year 289,227,229 3,066,084 734,520 540,775
Fund equity at end of year $ 419,997,515 3,620,734 1,098,989 24,527,622
102
Emergency
1111 Medical Airport
Services Authority Total
5,484,943 1,420,187 70,619,302
1111
5,484,943 1,420,187 70,619,302
8,669,087 568,468 18,375,832
3,647,564 1,148,512 38,645,195
234,403 454,124 '3,468,913
12,551,054 2,171,104 70,489,940
(7,066,111) (750,917) 129,362
57,812 65,653 8,068,908
(6,677) (371,182) (5,817,031)
6,965 941,721
(76,242)
(112,093) - (164,132)
1,251 489 199,283
(59,707) (298,075) 3,152,507
(7,125,818) (1,048,992) 3,281,869
7,129,400 45 7,168,243
••• (3.000) - (543,802)
7,126,400 45 6,624,441
582 (1,048,947) 9,906,310
962,229 (1,860,028) 136,568,392
188,213 330,344 7,773,943
1,151,024 (2,578,631) 154,248,645
542,067 7,252,826 278,095,943
(188,213) (330,344) (7,773,943)
2,701,245 - 2,705,383
(39,319) - (41,064)
12,656,044
(321,236)
4,300 4,300
18,167,685
(58,184)
845,516 921,758
••••
3,015,780 7,772,298 304,356,686
4,166,804 5,193,667 458,605,331
103
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF CASH FLOWS
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
County Marco Water Goodland Solid Waste
Water and Sewer and Sewer Water Disposal
Cash flows from operating activities:
Cash received for services $ 46,126,645 757,615 349,336 16,784,064
Cash received from customer deposits - - - 48,388
Cash payments for customer deposits - (91,771) - -
Cash payments for goods and services (13,756,324) (450,134) (334,771) (16,437,943)
Cash payments to employees (8,547,419) (74,486) (25,895) (391,645) .r
Net cash provided by(used for)
operating activities 23,822,902 141,224 (11,330) 2,864
Cash flows from non-capital financing activities:
Cash received from operating grants 201,811 - - 195,732
Cash transfers from other funds 54,895 - - 26,483
Cash transfers to other funds (356,058) - - (173,299)
Net cash provided by(used for)non- r.
capital financing activities (99,352) - - 48,916
Cash flows from capital and related
financing activities:
Connection fee collections 18,526,962 - - -
Special assessment collections 1,363,334 11,333 20,945 -
Special assessment interest 629,174 777 1,302 - ..y
Proceeds from disposal of fixed assets 87,744 - - -
Proceeds from sale of scrap - - - 67,159
Proceeds from insurance claims - - - -
Proceeds from notes 88,575 - - - ^"
Payments to refund developer contributions (131,614) - - -
Payments for capital acquisitions (20,241,796) (23,030) - (187,904)
Principal payments on notes (1,222,176) - - -
Principal payments on bonds (3,755,000) - (4,000) -
Principal payments on leases - - - -
Interest and fiscal agent fees paid (5,435,566) - (5,886) -
Net cash provided by(used for)capital
and related financing activities (10,090,363) (10,920) 12,361 (120,745)
Cash flows from investing activities:
Interest and dividends on investments 6,353,819 28,361 36,457 1,387,532 .,.,
Net cash provided by investing activities 6,353,819 28,361 36,457 1,387,532
Net increase(decrease)in cash 19,987,006 158,665 37,488 1,318,567
Cash and investments,October 1,1999(including
$69,112,602 in restricted cash) 99,328,522 395,614 525,481 22,078,692 .�
Cash and investments,September 30,2000(including
$80,969,775 in restricted cash) $ 119,315,528 554,279 562,969 23,397,259
..
104
Emergency
Medical Airport
Services Authority Total
II•m` 4,040,880 1,415,120 69,473,660
650 49,038
(91,771)
(1,619,052) (1,154,502) (33,752,726)
(8,536,853) (562,016) (18,138,314)
(6,115,025) (300,748) 17,539,887
71,372 489 469,404
7,129,400 886,900 8,097,678
(3,000) (77,855) (610,212)
7,197,772 809,534 7,956,870
18,526,962
1,395,612
631,253
3,431 - 91,175
67,159
732 732
88,575
(131,614)
(103,550) (1,296,405) (21,852,685)
'! (329,526) (1,551,702)
(3,759,000)
(38,498) - (38,498)
(6,677) (50,268) (5,498,397)
(145,294) (1,675,467) (12,030,428)
54,705 77,399 7,938,273
54,705 77,399 7,938,273
992,158 (1,089,282) 21,404,602
221,137 1,719,175 124,268,621
1,213,295 629,893 145,673,223
(CONTINUED)
105
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF CASH FLOWS
ALL ENTERPRISE FUNDS (CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
RECONCILIATION OF OPERATING INCOME(LOSS)TO
NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES
• County Marco Water Goodland Solid Waste
Water and Sewer and Sewer Water Disposal „..
Operating income(loss) $ 11,390,967 100,587 (116,789) (3,428,375)
—.
Adjustments to reconcile operating income(loss)to net
cash provided by(used for)operating activities:
Depreciation expense 11,512,914 116,733 81,816 341,190
Amortization of capital improvement projects - - - 101,641 .0.
Amortization of bond issuance costs 565,636 - - -
Amortization of utility plant acquisition adjustment 60,455 - - -
(Increase)decrease in accounts receivable 185,884 (17,409) 2,326 140,508
(Increase)decrease in due from other funds 46 - - (3,897) am'
Decrease in due from other government - • - - 71,039
(Increase)decrease in inventory (242,411) - 6,287 -
Increase(decrease)in vouchers payable 288,712 35,016 14,548 1,057,173
0.4
Increase in accrued wages 29,932 88 199 562
Increase in landfill liability - - - 1,669,500
(Decrease)in deferred revenue (3,923) - - -
Increase(decrease)in accrued compensated absences 65,495 (2,540) 223 4,873 .—.
Increase(decrease)in due to other funds (9,773) 520 60 262
(Decrease)in due to other governments (21,032) - - -
Increase(decrease)in customer deposits payable - (91,771) - 48,388
Total adjustments 12,431,935 40,637 105,459 3,431,239
Net cash provided by(used for)operating activities $ 23,822,902 141,224 (11,330) 2,864
Non-cash investing,capital and financing activities: 1
The combined enterprise funds experienced a non-cash investing gain due to a change in the fair value of non cash and cash
equivalents of$396,457. 1.4
There were non-cash developer contributions of$12,656,044 in the County Water and Sewer District Fund.
The County Water and Sewer District Fund received contributions of assets from other funds with a depreciated value of$1,988. ""
The original cost of these assets was$3,700 with$1,712 in accumulated depreciation.
The Marco Water and Sewer District Fund received contributions of assets from other funds with a depreciated value of$2,150.
The original cost of these assets was$2,150 with no accumulated depreciation.
The Solid Waste Disposal Fund contributed assets with a depreciated value of$1,745 to other funds. The original cost of these
assets was$3,490 with accumulated depreciation of$1,745.
The Emergency Medical Services Fund received contributions of assets from other funds with a depreciated value of$2,701,245.
The original cost of these assets was$2,705,267 with accumulated depreciation of$4,022.
106
Emergency
Medical Airport
Services Authority Total
(7,066,111) (750,917) 129,362
234,403 454,124 12,741,180
101,641
- - 565,636
60,455
—' 584,019 (6,088) 889,240
1,021 (2,830)
71,039
21,492 (10,341) (224,973)
(21,196) 276 1,374,529
50,697 1,819 83,297
1,669,500
(3,923)
81,537 4,633 154,221
134 595 (8,202)
3,480 (17,552)
650 (42,733) •
951,086 450,169 17,410,525
(6,115,025) (300,748) 17,539,887
.. 107
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INTERNAL SERVICE FUNDS
SELF-INSURANCE - TO ACCOUNT FOR THE SELF-INSURANCE COSTS OF PROVIDING COVERAGE
FOR PROPERTY, GENERAL AND VEHICLE LIABILITY; TO ACCOUNT FOR THE PROVISIONS OF
HEALTH BENEFITS TO COUNTY EMPLOYEES AND THEIR DEPENDENTS; TO ACCOUNT FOR
PAYMENT OF WORKERS'COMPENSATION CLAIMS,IN LIEU OF INSURANCE.
PUBLIC WORKS ENGINEERING DEPARTMENT - TO ACCOUNT FOR ALL ASPECTS OF COUNTY
._ PUBLIC WORKS CAPITAL PROJECTS AND TO ACHIEVE TIMELY AND COST EFFECTIVE RESULTS,
WHILE PROVIDING AND MAINTAINING THE TECHNICAL AND ENGINEERING SERVICE REQUIRED.
DEPARTMENT OF REVENUE - TO PROVIDE COST EFFICIENT BILLING AND COLLECTION
PROCESSES, ACCOUNTS RECEIVABLE MANAGEMENT AND CONTRACTUAL REVENUE
MANAGEMENT FOR COUNTY DEPARTMENTS.
SHERIFF'S SELF-INSURANCE - TO ACCOUNT FOR THE PROVISIONS OF HEALTH BENEFITS TO
SHERIFF EMPLOYEES AND THEIR DEPENDENTS; TO ACCOUNT FOR PAYMENT OF WORKERS'
COMPENSATION CLAIMS,IN LIEU OF INSURANCE.
FLEET MANAGEMENT - TO ACCOUNT FOR FUEL, OIL, LUBRICANTS, REPAIRS AND
MAINTENANCE OF COUNTY VEHICLES AND THE USE OF CERTAIN COUNTY OWNED VEHICLES BY
COUNTY EMPLOYEES.
1
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL INTERNAL SERVICE FUNDS
SEPTEMBER 30,2000
Public Works Department Sheriffs
Self- Engineering of Self- Fleet
ASSETS Insurance Department Revenue Insurance Management Total
Current assets:
Cash and investments $ 7,334,513 1,244,628 8,309 3,942,203 3,663,901 16,193,554
Accounts receivable:
Trade,net 2,942 - 4,168 6,967 33,587 47,664
Interest receivable 106,604 14,234 4,096 - 34,859 159,793
Due from other funds - 41 1,714,534 11,790 1,726,365
Deposits 1,374 - - - - 1,374
Inventory - - 100 - 107,425 107,525 -'
Total current assets 7,445,433 1,258,862 16,714 5,663,704 3,851,562 18,236,275
Property,plant and equipment:
Buildings - - - - 168,264 168,264
Equipment 57,058 396,952 970,266 7,156,788 8,581,064
Total property,plant and equipment 57,058 396,952 970,266 - 7,325,052 8,749,328
Less accumulated depreciation (29,414) (283,535) (685,423) - (4,832,822) (5,831,194)
Net property,plant and equipment 27,644 113,417 284,843 - 2,492,230 2,918,134
Total assets $ 7,473,077 1,372,279 301,557 5,663,704 6,343,792 21,154,409
a
J.IARIJ.ITIFS AND FUND EQUITY
Current liabilities:
Vouchers payable and accruals $ 172,317 48,625 53,944 29,635 85,717 390,238
Due to other funds 1,646 9,669 4,955 - - 16,270
Self-insurance claims payable 1,997,136 - - 1,842,000 - 3,839,136
Total current liabilities 2,171,099 58,294 58,899 1,871,635 85,717 4,245,644
Long-term liabilities: ..
Self-insurance claims payable 3,678,864 - - - - 3,678,864
Accrued compensated absences 26,455 161,765 126,636 - 29,620 344,476
Total long-term liabilities 3,705,319 161,765 126,636 - 29,620 4,023,340
Total liabilities 5,876,418 220,059 185,535 1,871,635 115,337 8,268,984
Fund equity:
Contributed capital 2,693 890,268 26,033 - 630,801 1,549,795
Retained earnings:
. ,
Unreserved 1,593,966 261,952 89,989 3,792,069 5,597,654 11,335,630
Total fund equity 1,596,659 1,152,220 116,022 3,792,069 6,228,455 12,885,425
Total liabilities and fund equity $ 7,473,077 1,372,279 301,557 5,663,704 6,343,792 21,154,409
110
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND EQUITY
. ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Public Works Department Sheriffs
Self- Engineering of Self- Fleet
Insurance Department Revenue Insurance Management Total
Operating revenues:
Charges for services S 11,812,366 2,682,545 2,680,410 5,567,812 3,649,046 26,392,179
Total operating revenues 11,812,366 2,682,545 2,680,410 5,567,812 3,649,046 26,392,179
Operating expenses:
Personal services 393,827 2,056,792 1,706,479 - 704,412 4,861,510
Operating 12,110,600 443,034 1,038,423 5,436,947 1,738,922 20,767,926 j
•-• Depreciation 5,278 31,093 100,227 - 1,035,135 1,171,733
Total operating expenses 12,509,705 2,530,919 2,845,129 5,436,947 3,478,469 26,801,169
- Operating income(loss) (697,339) 151,626 (164,719) 130,865 170,577 (408,990)
Non-operating revenues(expenses):
Intere.+,°;come 566389 68,733 21,512 212,152 170,447 1,039,233
- Inerest:,,cpense - - (539) - - (539)
Miscellaneous income 950,050 - - - 6,262 956,312
Gain(loss)on disposal of fixed assets - (9,184) (8,650) - 88,210 70,376
Grants and entitlements 90 217 80 - 186 573
Total non-operating revenues(expenses) 1,516,529 59,766 12,403 212,152 265,105 2,065,955
Income(loss)before operating transfers 819,190 211,392 (152,316) 343,017 435,682 1,656,965
OEMS
Operating transfers:
Operating transfer in - - - - - -
Operating transfer out - (5,200) - - - (5,200)
Total operating transfers - (5,200) - - - (5,200)
Netincome(loss) 819,190 206,192 (152,316) 343,017 435,682 1,651,765
Retained earnings at beginning of year 774,114 45,614 234,923 3,449,052 4,975,631 9,479,334
Depreciation of contributed assets 662 10,146 7,382 - 186,341 204,531
Air
Retained earnings at end of year 1,593,966 261,952 89,989 3,792,069 5,597,654 11,335,630
Contributed capital at beginning of year 4,173 905,705 35,090 - 817,142 1,762,110
11111
Depreciation of contributed assets (662) (10,146) (7,382) - (186,341) (204,531)
Disposal of contributed assets - (3,475) (1,675) - - (5,150)
Contributions to other funds (818) (1,816) - - - (2,634)
Contributed capital at end of year 2,693 890,268 26,033 - 630,801 1,549,795
Fund equity at end of year S. 1,596,659 1,152,220 116,022 3,792,069 6,228,455 12,885,425
111
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF CASH FLOWS
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000 -.1
Public Works Department Sheriffs
Self- Engineering of Self- Fleet
Insurance Department Revenue Insurance Management Total
Cash flows from operating activities:
Cash received from other funds
for goods and services S 11,988,080 2,682,545 2,679,424 3,729,657 3,616,909 24,696,615
Cash received from retirees for services 261,613 - - 133,135 - 394,748
Cash payments on behalf of retirees (261,731) - - - - (261,731)
Cash payments for goods and services (12,248,191) (425,325) (1,064,268) (4,732,306) (1,773,343) (20,243,433) ^
Cash payments to employees (392,777) (2,063,387) (1,683,961) - (690,641) (4,830,766)
Net cash provided by(used for)
operating activities (653,006) 193,833 _ (68,805) (869,514) 1,152,925 (244,567)
f
Cash flows from noncapital
financing activities:
Cash received from operating grants 90 217 80 - 186 573
Cash transfers to other funds - (5,200) - - - (5,200)
Net cash provided by(used for)
noncapital financing activities 90 (4,983) 80 - 186 (4,627)
Cash flows from capital and related
financing activities:
Proceeds from disposal of fixed assets - - 1,313 - 116,062 117,375
Proceeds from insurance claims 950,050 - - - 6,262 956,312
Payments for capital acquisitions (8,689) (12,332) (33,522) - (669,932) (724,475)
Principal payments on capital leases - - (23,567) - - (23,567)
Interest and fiscal agent fees paid - - (539) - (539)
Net cash provided by(used for)capital •
and related financing activities 941,361 (12,332) (56,315) - (547,608) 325,106
Cash flow from investing activities:
Interest and dividends on investments 529,107 65,846 18,169 212,152 168,058 993,332 ,,,,
Net cash provided by investing activities 529,107 65,846 18,169 212,152 168,058 993,332
Net increase(decrease)in cash 817,552 242,364 (106,871) (657,362) 773,561 1,069,244 __
Cash and investments,October 1,1999 6,516,961 1,002,264 115,180 4,599,565 2,890,340 15,124,310
Cash and investments,September 30,2000 S 7,334,513 1,244,628 8,309 3,942,203 3,663,901 16,193,554
(CONTINUED)
,..
112
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF CASH FLOWS
ALL INTERNAL SERVICE FUNDS(CONTINUED)
�" FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
RECONCILIATION OF OPERATING INCOME(LOSS)TO
•
NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES
Public Works Department Sheriffs
Self- Engineering of Self- Fleet
Insurance Department Revenue Insurance Management Total
Operating income (loss) $ (697,339) 151,626 (164,719) 130,865 170,577 (408,990)
Adjustments to reconcile operating income to net
cash provided by(used for)operating activities:
MI. Depreciation expense 5,278 31,093 100,227 - 1,035,135 1,171,733
(Increase)decrease in accounts receivable 170,478 - (945) 9,514 (26,888) 152,159
(Increase)decrease in due from other funds 5,236 - (41) (1,714,534) (5,249) (1,714,588)
(Increase)in advances and deposits (117) - - - - (117)
_. (Increase)in inventory - - - - (418) (418)
Increase(decrease)in vouchers payable 120,297 8,040 (28,704) (14,359) (34,003) 51,271
Increase in accrued wages 1,288 9,539 6,769 - 2,901 20,497
Increase(decrease)in compensated absences (238) (16,134) 15,749 - 10,870 10,247
Increase in due to other funds 1,643 9,669 2,859 - - 14,171
Increase(decrease) in self-insurance
claims payable (259,532) - - 719,000 - 459,468
Total adjustments 44,333 42,207 95,914 (1,000,379) 982,348 164,423
Net cash provided by(used for)operating activities $ (653,006) 193,833 (68,805) (869,514) 1,152,925 (244,567)
Non-cash investing,capital and financing activities:
The combined internal service funds experienced a non-cash investing gain due to a change in the fair value of non cash and cash
and cash equivalents of$23,538.
The Self-Insurance Fund contributed assets with a depreciated value of$818 to other funds. The original cost of these
assets was$818 with no accumulated depreciation.
The Public Works Engineering Department contributed assets with a depreciated value of$1,816 to other funds. The
original cost of these assets was$12,761 with accumulated depreciation of$10,945.
..
113
--r
THIS PAGE INTENTIONALLY LEFT BLANK
FIDUCIARY FUNDS
MAJOR EXPENDABLE TRUSTS
GAC LAND SALES, ROADS AND CANALS TRUST FUND - TO ACCOUNT FOR APPROXIMATELY
ONE MILLION THREE HUNDRED THOUSAND DOLLARS ($1,300,000) IN PRINCIPAL AND
SETTLEMENT FEES RECEIVED FROM A 1977 SETTLEMENT WITH GAC PROPERTIES, INC., AND
INTEREST THEREON TO BE EXPENDED FOR THE RESTORATION AND MAINTENANCE OF CERTAIN
UNACCEPTED ROADS WITHIN THE GOLDEN GATE ESTATES AREA TO DEVELOP FACILII'1bS
OTHER THAN ROADS AND DRAINAGE IMPROVEMENTS IN THE GOLDEN GATE ESTATES AREA.
IMPACT FEE ESCROW TRUST FUND - TO ACCOUNT FOR IMPACT FEES HELD IN TRUST
RELATING TO PROJECTS UNDER CONSTRUCTION.
UTILITY FEE TRUST FUND - TO ACCOUNT FOR FEES TO BE USED TO EFFECTIVELY AND
-- EFFICIENTLY REGULATE PRIVATE WATER AND WASTEWATER UTILITIES OPERATING WITHIN
THE UNINCORPORATED AREAS OF COLLIER COUNTY AND THE CITY OF MARCO ISLAND.
THE FOLLOWING ARE THE REMAINING FIDUCIARY FUNDS:
EXPENDABLE TRUSTS
ANIMAL CONTROL
PUBLIC LIBRARY
LAW LIBRARY
INMATE WELFARE
COUNTY DRUG ABUSE
CRIMINAL JUSTICE
STATE COURT ADMINISTRATION
CONFISCATED PROPERTY
LAW ENFORCEMENT TRAINING
EUCLID AND LAKELAND ASSESSMENT
LEGAL AID SOCIETY
FEDERAL EQUITABLE SHARING
AGENCY
CLERK OF COURTS
SHERIFF
TAX COLLECTOR
DEPOSITS
PINE RIDGE AND NAPLES PRODUCTION PARK
THIS PAGE INTENTIONALLY LEFT BLANK
•
COLLIER COUNTY,FLORIDA
COMBINING BALANCE SHEET
ALL FIDUCIARY FUNDS
SEPTEMBER 30,2000
EXPENDABLE TRUST FUNDS
,,.- Animal Public Law Inmate County Criminal State Court
ASSETS Control Library Library Welfare Drug Abuse Justice Administration ,
Cash and investments S 89,339 70,714 31,665 966,342 372 68,575 150
Receivables:
Special assessments - - - - - - -
Interest 1,025 1,619 - - 39 489 -
Other - _ - - - - -
r, Due from other funds - - - 370 14 3,214 227,120
Due from other governments - - - - - - 6,851
Inventory - - - - - - -
Total assets $ 90,364 72,333 31,665 966,712 425 72,278 234,121
..
. saes
UAW!TIES AND Fl Nn RAI ANCFS
i
Liabilities:
Vouchers payable and accruals S 5,787 644 6,211 - - 104,251
" Due to other finds - - 53 149,973 - - 129,870
Due to other governments - - - - - - -
^ Due to individuals - - - - - - -
Deferred revenues - _ _ _ - - -
Refundable deposits - - -
Escrowed impact fees - - - - - - -
Due to special assessment bondholders - _
Total liabilities 5,787 644 6,264 149,973 - - 234,121
Fund balances:
Reserved for:
Encumbrances - - - - - -
Trust fund purposes 84,577 71,689 25,401 816,739 425 72,278 -
Total fund balances 84,577 71,689 25,401 816,739 425 72,278 -
Total liabilities and fund balancesS sm
90 364 72,333 31,665 966,712 425 72,278 234,121
ae os
(CONTINUED)
IMMII
•
117
COLLIER COUNTY,FLORIDA „r
COMBINING BALANCE SHEET
ALL FIDUCIARY FUNDS(CONTINUED)
SEPTEMBER 30,2000
...
EXPENDABLE TRUST FUNDS
.•.
Law Euclid and
Confiscated Enforcement GAC Land Sales, Impact Fees Utility Lakeland Legal Aid
ASSFTS Property Training Roads and Canals Escrow Fee Assessment Society
.-a
Cash and investments $ 196,247 2,561 578,215 828,352 1,113,146 57,249 73,718
Receivables:
Special assessments - - - - - 289 - ..�
Interest 2,538, 109 5,889 13,121 12,499 669 582
Other - - 2,869 - 72,000 - -
Due from other funds - 80 - - 7,000 - 830
Due from other governments - - - - - - -
Inventory - - 1,414,191 - - - - `..,
Total assets S 198,785 2,750 2,001,164 841,473 1,204,645 58,207 75,130
>®®ra::r� arae s
I IARII ITIFS ANA Fl IND RAI ANCF.S
Liabilities:
Vouchers payable and accruals S - - - - 18,846 - 71,747
Due to other funds 18,144 - 37 - 10 - -
Due to other governments - - - - - - -
Due to individuals - - - - - - -
Deferred revenues - - 1,414,191 - - - -
Refundable deposits - - 7,065 - - - -
Escrowed impact fees - - - 130,058 - - -
Due to special assessment bondholders - - - - - - -
Total liabilities 18,144 - 1,421,293 130,058 18,856 - 71,747 ....
Fund balances:
Reserved for:
Encumbrances - - 4,675 - - - -
Trust fund purposes 180,641 2,750 575,196 711,415 1,185,789 58,207 3,383
Total fund balances 180,641 2,750 579,871 711,415 1,185,789 58,207 3,383
Total liabilities and fund balances $ 198,785 2,750 2,001,164 841,473 1,204,645 58,207 75,130 s..•
11
r.
imalk
..n
118 ,,,..k
mom
h
AGENCY FUNDS
Federal Clerk Pine Ridge
Equitable of Tax and Naples
Sharing Courts Sheriff Collector Deposits Production Park Total
82,065 6,440,682 140,541 2,821,617 2,217,342 7,121,405 22,900,297
- - - - - - 289
- - - - 24,483 78,234 141,296
- - 22 12,482 200 25,175 112,748
- 1,064 - - - 13,801 253,493
- - - - - - 6,851
... - - - - - 1,414,191
82,065 6,441,746 140,563 2,834,099 2,242,025 7,238,615 24,829,165
691,230 50,064 3,750 - 952,530
6,151 76,211 27,779 560,882 514,074 - 1,483,184
- 824,368 - 1,891,888 - - 2,716,256
- - 62,720 381,329 - - 444,049
0.,, - - - - - - 1,414,191
- 4,849,937; - - 1,724,201 - 6,581,203
- - - - - - 130,058
- - - - - 7,238,615 7,238,615
6,151 6,441,746 140,563 2,834,099 2,242,025 7,238,615 20,960,086
- - - - 4,675
75,914 - - - - - 3,864,404
75,914 - 3,869,079
82,065 6,441,746 140,563 2,834,099 2,242,025 7,238 615 24,829,165
r
memo
Om.
119
COLLIER COUNTY,FLORIDA ^',
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
EXPENDABLE TRUST FUNDS
Animal Public Law Inmate County Criminal State Court
Control Library Library Welfare Drug Abuse Justice Administration
Revenues:
Taxes S - - - - - -
Licenses and permits 11,788 - - - - -
Intergovemmental - - - - 57,492 nq
Charges for services 28,460 - 81,796 - - -
Fines and forfeitures - - - - 795 380,631 -
Interest income 5,142 8,993 2,416 - 249 2,897 -
Miscellaneous 98,132 413,306 6,800 - 1,586
Total revenues 45,390 107,125 84,212 413,306 7,844 383,528 59,078
Expenditures: '...,
General government - - 89,525 - - - 2,597,836
Public safety - - - 303,139 - - 954,499
Transportation - - - - -
Human services 52,810 - - - 22,300 - - ,.,i,
Culture and recreation - 137,396 - - - -
Total expenditures 52,810 137,396 89,525 303,139 22,300 3,552,335
Excess of revenues over
(under)expenditures (7,420) (30,271) (5,313) 110,167 (14,456) 383,528 (3,493,257)
Other financing sources(uses):
Operating transfers in - - - - - - 3,493,257
Operating transfers out (15,100) - - - (447,800) -
Total other financing sources
(uses) - (15,100) - - - (447,800) 3,493,257
Excess of revenues and other financ-
ing sources over(under)expen- "^
ditures and other financing(uses) (7,420) (45,371) (5,313) 110,167 (14,456) (64,272) -
Fund balances at beginning of year 91,997 117,060 30,714 706,572 14,881 136,550 -
ark
Fund balances at end of year S 84,577 71,689 25,401 816,739 425 72,278
1
0.1
P.%
120
r
.s.
EXPENDABLE TRUST FUNDS
Law Euclid and Federal
Confiscated Enforcement GAC Land Sales, Impact Fees Utility Lakeland Legal Aid Equitable
Property Training Road and Canals Escrow Fee Assessment Society Sharing Total
•
312,680 -
312,680
- -
- - - - - - 11,788
- - - 57,492
- -
- - 100 - 85,861 - 196,217
_ 45,968 7,196 - - - - - - 434,590
13,161 569 29,095 67,709 62,998 3,223 2,833 - 199,285
,,,, 204,977 - 9,905 - - 78,482 813,188
59,129 7,765 234,072 67,709 385,683 3,223 88,694 78,482 2,025,240
• - - - 327,946 - - - 3,015,307
- - - -
17,790 - 8,528 1,283,956
124,965 - - - - - 124,965
- - - - - - - 117,777 - 192,887
- -
- - - - - - 137,396
17,790 124,965 - 327,946 - 117,777 8,528 4,754,511
59,129 (10,025) 109,107 67,709 57,737 3,223 (29,083) 69,954 (2,729,271)
- - - - - - - - 3,493,257
(119,203) - - - - - - - (582,103)
(119,203) - - - - - - - 2,911,154
(60,074) (10,025) 109,107 67,709 57,737 3,223 (29,083) 69,954 181,883
240,715 12,775 470,764 643,706 1,128,052 54,984 32,466 5,960 3,687,196
180,641 2,750 579,871 711,415 1,185,789 58,207 3,383 75,914 3,869,079
1
r
11.
INN
121
COLLIER COUNTY,FLORIDA
..
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
EXPENDABLE TRUST FUNDS
Animal Control Public Library
1110.4
Budget Actual Variance Budget Actual Variance
Revenues: "'.,
Taxes $ - - - - - -
Licenses and permits 9,000 11,788 2,788 - - -
Intergovernmental - - - - - -
Charges for services 23,000 28,460 5,460 - - - ".,
Fines and forfeitures - - - - - -
Interest income 4,300 5,142 842 3,600 8,993 5,393
Miscellaneous - - - 99,000 98,132 (868)
0.1
Total revenues 36,300 45,390 9,090 102,600 107,125 4,525
Expenditures:
General government - - - - - -
Public safety - - - - - -
Transportation - - - - - - 1..1
Human services 55,600 52,810 2,790 - - -
Culture and recreation - - - 132,885 137,396 (4,511)
Total expenditures 55,600 52,810 2,790 132,885 137,396 (4,511)
Excess of revenues over
(under)expenditures (19,300) (7,420) 11,880 (30,285) (30,271) 14 0.-,
Other financing sources(uses): l....Operating transfers in - - - - - -
Operating transfers out - - - (15,100) (15,100) -
Total other financing sources Ma
(uses) - - - (15,100) (15,100) -
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (19,300) (7,420) 11,880 (45,385) (45,371) 14
Fund balances at beginning of year 83,300 91,997 8,697 122,281 117,060 (5,221)
Fund balances at end of year $ 64,000 84,577 20,577 76,896 71,689 (5,207)
122
..
EXPENDABLE TRUST FUNDS
Law Library County Drug Abuse
Budget Actual Variance Budget Actual Variance
85,000 81,796 (3,204) - - -
- - 5,000 795 (4,205)
1,800 2,416 616 500 249 (251)
- - - 6,800 6,800
86,800 84,212 (2,588) 5,500 7,844 2,344
.- 96,300 89,525 6,775 - - -
- - - 22,300 22,300 -
` 96,300 89,525 6,775 22,300 22,300 -
(9,500) (5,313) 4,187 (16,800) (14,456) 2,344
•
•
•
(9,500) (5,313) 4,187 (16,800) (14,456) 2,344
29,700 30,714 1,014 16,800 14,881 (1,919)
20,200 25,401 5,201 - 425 425
(CONTINUED)
123
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES -..I
BUDGET AND ACTUAL(BUDGETARY BASIS)
EXPENDABLE TRUST FUNDS(CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000 .-,
EXPENDABLE TRUST FUNDS
Criminal Justice State Court Administration
r
Budget Actual Variance Budget Actual Variance
Revenues:
Taxes $ - - - - - -
Licenses and permits - - - - - -
Intergovernmental - - - 61,299 57,492 (3,807)
Charges for services - - - - - - .-.i
Fines and forfeitures 350,000 380,631 30,631 - - -
Interest income 1,800 2,897 1,097 - - -
Miscellaneous - - - - 1,586 1,586
r.
Total revenues 351,800 383,528 31,728 61,299 59,078 (2,221)
Expenditures:
General government - - - 2,595,629 2,597,836 (2,207)
Public safety - - - 963,670 954,499 9,171
Transportation - - - - - -
Human services - - - - - -
Culture and recreation - - - - - -
Total expenditures - - - 3,559,299 3,552,335 6,964 .-.
Excess of revenues over
(under)expenditures 351,800 383,528 31,728 (3,498,000) (3,493,257) 4,743 '.m
Other financing sources(uses):
...
Operating transfers in - - - 3,498,000 3,493,257 (4,743)
Operating transfers out (447,800) (447,800) - - - -
Total other financing sources ,,,`
(uses) (447,800) (447,800) - 3,498,000 3,493,257 (4,743)
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (96,000) (64,272) 31,728 - - -
Fund balances at beginning of year 96,000 136,550 40,550 - - -
Fund balances at end of year $ - 72,278 72,278 - - -
124
...
EXPENDABLE TRUST FUNDS
Confiscated Property Law Enforcement Training
Budget Actual Variance Budget Actual Variance
•
_ 12,476 45,968 33,492 11,500 7,196 (4,304)
20,000 13,161 (6,839) - 569 569
32,476 59,129 26,653 11,500 7,765 (3,7351
- - - 24,500 17,790 6,710
.r
- - - 24,500 17,790 6,710
32,476 59,129 26,653 (13,000) (10,025) 2,975
- (192,576) (119,203) 73,373 - - -
(192,576) (119,203) 73,373 - - -
(160,100) (60,074) 100,026 (13,000) (10,025) 2,975
,M 202,400 240,715 38,315 13,000 12,775 (225)
42,300 180,641 138,341 - 2,750 2,750
(CONTINUED)
125
COLLIER COUNTY,FLORIDA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
EXPENDABLE TRUST FUNDS(CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
EXPENDABLE TRUST FUNDS
GAC Land Sales,Roads and Canals Utility Fee
-...
Budget Actual Variance Budget Actual Variance
Revenues: -"•4
Taxes $ - - - 262,000 312,680 50,680
Licenses and permits - - - - - -
Intergovernmental - - - - - -
Charges for services - - - - 100 100 .....
Fines and forfeitures - - - - - -
Interest income 23,900 29,095 5,195 54,300 62,998 8,698
Miscellaneous 47,700 204,977 157,277 7,000 9,905 2,905 ._
Total revenues 71,600 234,072 162,472 323,300 385,683 62,383 •
Expenditures:
General government - - - 346,800 327,946 18,854
Public safety - - - - - -
Transportation 142,100 124,965 17,135 - - - ^
Human services - - - - - -
Culture and recreation - - - - - -
Total expenditures 142,100 124,965 17,135 346,800 327,946 18,854
Excess of revenues over
(under)expenditures (70,500) 109,107 179,607 (23,500) 57,737 81,237
Other financing sources(uses): ,..,
Operating transfers in - - - - - -
Operating transfers out - - - - - -
Total other financing sources
(uses) - - - - -
Excess of revenues and other financ-
ing sources over(under)expen-
ditures and other financing(uses) (70,500) 109,107 179,607 (23,500) 57,737 81,237
Fund balances at beginning of year 482,213 470,764 (11,449) 1,070,900 1,128,052 57,152 ,^
Fund balances at end of year $ 411,713 579,871 168,158 1,047,400 1,185,789 138,389
126
... EXPENDABLE TRUST FUNDS
Legal Aid Society Total
Budget Actual Variance Budget Actual Variance
- - - 262,000 312,680 50,680
- - - 9,000 11,788 2,788
- - - 61,299 57,492 (3,807)
100,500 85,861 (14,639) 208,500 196,217 (12,283)
- - - 378,976 434,590 55,614
500 2,833 2,333 110,700 128,353 17,653
- - - 153,700 321,400 167,700
101,000 88,694 (12,306) 1,184,175 1,462,520 278,345
•
- - - 3,038,729 3,015,307 23,422
- - - 988,170 972,289 15,881
_
- - - 142,100 124,965 17,135
122,000 117,777 4,223 199,900 192,887 7,013
- 132,885 137,396 (4,511)
122,000 117,777 4,223 4,501,784 4,442,844 58,940
(21,000) (29,083) (8,083) (3,317,609) (2,980,324) 337,285
- - - 3,498,000 3,493,257 (4,743)
- - - (655,476) (582,103) 73,373
- - - 2,842,524 2,911,154 68,630
(21,000) (29,083) (8,083) (475,085) (69,170) 405,915
21,000 32,466 11,466 2,137,594 2,275,974 138,380
- 3,383 3,383 1,662,509 2,206,804 544,295
dmme
127
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Balance Balance
October 1, 1999 Additions Deletions September 30,2000
Clerk of Courts
Assets:
Cash and investments $ 4,464,612 96,927,850 94,951,780 6,440,682
Due from other funds - 1,064 - 1,064 ...
Total assets $ 4,464,612 96,928,914 94,951280 6,441,746
Liabilities:
Vouchers payable and accruals $ 4,660 - 4,660 -
Due to other funds 33,918 46,415,175 46,372,882 76,211
Due to other governments 1,207,656 28,203,576 28,237,484 1,173,748
Refundable deposits 3,218,378 22,668,640 20,695,231 5,191,787
Total liabilities $ 4,464,612 97,287,391 95,310,257 6,4412746
Sheriff
Assets: --
Cash and investments $ 122,371 3,932,734 3,914,564 140,541
Receivable:
Other 12 22 12 22
^
Total assets $ 122,383 3,932,756 3,914,576 140,563
Liabilities:
Vouchers payable and accruals $ 38,822 298,578 289,177 48,223
Due to other funds 26,299 311,399 308,078 29,620
Due to individuals 57,262 11,840 6,382 62,720
Total liabilities $ 122,383 621,817 603,637 140,563
Tax Collector
Assets:
Cash and investments $ 3,039,628 399,402,180 399,620,191 2,821,617
Receivable:
Other 2,698 91,475 81,691 12,482
Total assets $ 3,042,326 ' 3994931655 399,701,882 2,8342099
Liabilities:
Due to other funds $ 536,094 123,618,624 123,593,836 560,882
Due to other governments 2,039,740 264,990,537 265,138,389 1,891,888
Due to individuals 466,492 11,093,144 11,178,307 381,329
Total liabilities $ 3,042,326 399,702,305 3991910,532 22334299
128 ^
COLLIER COUNTY,FLORIDA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
-
Balance Balance
October 1, 1999 Additions Deletions September 30,2000
Deposits 1
Assets:
Cash and investments $ 2,107,450 949,556 839,664 2,217,342
Receivable:
Interest 23,855 24,483 23,855 24,483
Other - 200 - 200
Total assets $ 2,131,305 974,239 863,519 2 242,025
Liabilities:
Vouchers payable and accruals $ 500 803,114 799,864 3,750
- Due to other funds 391,745 122,329 - 514,074
Refundable deposits 1,739,060 625,574 640,433 1,724,201
Total liabilities $ 2,131,305 1,551,017 1,440,297 22242,025
Pine Ridge and Naples Production Park
- Assets:
Cash and investments $ 6,451,893 2,268,938 1,599,426 7,121,405
Receivables:
Interest 70,042 786,873 778,681 78,234
- Special assessments 27,706 1,943,723 1,946,254 25,175
Due from other funds 61 13,801 61 13,801
Total assets $ 6,549,702 5,013,335 4,324,422 7,238,615
Liabilities:
Due to special assessment bondholders $ 6,549,702 2,174,851 1,485,938 7,238,615
Total liabilities $ 6,549,702 2,174,851 1,485,938 7,238,615
Total -All Agency Funds
Assets:
Cash and investments $ 16,185,954 503,481,258 500,925,625 18,741,587
Receivables:
Interest 93,897 811,356 802,536 102,717
Special assessments 27,706 1,943,723 1,946,254 25,175
Other 2,710 91,697 81,703 12,704
Due from other funds 61 14,865 61 14,865
Total assets $ 16,310,328 506,342,899 503,756,179 181897,048
Liabilities:
Vouchers payable and accruals $ 43,982 1,101,692 1,093,701 51,973
Due to other funds 988,056 170,467,527 170,274,796 1,180,787
- Due to other governments 3,247,396 293,194,113 293,375,873 3,065,636
Refundable deposits 4,957,438 23,294,214 21,335,664 6,915,988
Due to special assessment bondholders 6,549,702 2,174,851 1,485,938 7,238,615
Due to individuals 523,754 11,104,984 11,178,307 444,049
Total liabilities $ 16,310,328501,337,381 498,744,279 187897,048
129
THIS PAGE INTENTIONALLY LEFT BLANK
GENERAL FIXED ASSETS ACCOUNT GROUP
THIS SELF BALANCING GROUP OF ACCOUNTS IS USED TO ACCOUNT FOR THOSE FIXED ASSETS
UTILIZED IN THE PERFORMANCE OF GENERAL GOVERNMENT FUNCTIONS AND EXCLUDES THE
FIXED ASSETS OF PROPRIETARY FUNDS.
COLLIER COUNTY,FLORIDA
SCHEDULE OF GENERAL FIXED ASSETS
BY CLASSIFICATION AND SOURCE
SEPTEMBER 30,2009 .�
Board of
County
Commissioners Sheriff Totals
General Fixed Assets: --
Land $ 38,412,482 - 38,412,482
Buildings 107,575,120 - 107,575,120
Improvements other than buildings 50,999,637 - 50,999,637 ^
Equipment 46,366,878 24,669,215 71,036,093
Construction in progress 7,131,644 - 7,131,644
Total general fixed assets $ 250,485,761 24,669,215 275,154,976
Investment in General Fixed Assets:
Prior to 10/1/84(unidentified) $ 33,441,795 - 33,441,795
10/1/84 to 9/30/88 57,849,466 - 57,849,466
After 10/1/88 from:
General fund 44,685,016 21,237,089 65,922,105
Special revenue funds 33,971,012 - 33,971,012
General obligation bonds 7,891,209 - 7,891,209
Revenue bonds 70,795,507 - 70,795,507
Federal and State grant funds 75,313 3,432,126 3,507,439
Proprietary funds 1,387,000 - 1,387,000
Developer customer contributions
for enterprise funds 389,443 - 389,443
Total investment in general fixed assets $ 250,485,761 24,669,215 275,154,976
a
a
132 ..,
COLLIER COUNTY,FLORIDA
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND CLASSIFICATION
—
SEPTEMBER 30,2000
Improvements
—
Other Than
Land Buildings Buildings Equipment Total
,_ Board of County Commissioners:
General government $ 11,653,742 44,328,548 8,367,221 15,155,397 79,504,908
Public safety 701,545 29,452,072 1,402,567 13,089,998 44,646,182
... Physical environment 2,955,157 1,526,219 4,693,178 2,021,405 11,195,959
Transportation 15,405,279 664,926 22,919 4,124,868 20,217,992
Economic environment - - - 51,134 51,134
Human services 189,592 13,770,443 14,808 667,804 14,642,647
-,- Culture and recreation 7,507,167 17,832,912 36,498,944 11,256,272 73,095,295
Construction in progress - 296,003 6,835,641 - 7,131,644
Total Board of County Commissioners $ 38,412,482 107,871,123 57,835,278 46,366,878 250,485,761
Sheriff:
Public safety $ - - - 24,669,215 24,669,215
Total Sheriff $ - - - 24,669,215 24,669,215
Total General Fixed Assets:
General government $ 11,653,742 44,328,548 8,367,221 15,155,397 79,504,908
Public safety 701,545 29,452,072 1,402,567 37,759,213 69,315,397
Physical environment 2,955,157 1,526,219 4,693,178 2,021,405 11,195,959
Transportation 15,405,279 664,926 22,919 4,124,868 20,217,992
Economic environment - - - 51,134 51,134
Human services 189,592 13,770,443 14,808 667,804 14,642,647
Culture and recreation 7,507,167 17,832,912 36,498,944 11,256,272 73,095,295
Construction in progress - 296,003 6,835,641 - 7,131,644
Total general fixed assets S 38,412,482 107,871,123 57,835,278 71,036,093 275,154,976
133
COLLIER COUNTY,FLORIDA
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
General General
Fixed Assets Transfers Transfers Fixed Assets �"
10/1/99 Additions Deletions In Out 9/30/00
Board of County Commissioners:
General government S 75,212,916 1,646,852 1,713,037 4,874,937 516,760 79,504,908
Public safety 39,153,388 951,375 49,203 4,867,329 276,707 44,646,182
Physical environment 9,533,793 1,813,826 94,167 51,089 108,582 11,195,959
Transportation 15,564,378 4,916,663 286,878 23,829 - 20,217,992 .."
Economic environment 51,134 - - - - 51,134
Human services 11,993,381 6,753 33,640 2,676,153 - 14,642,647
Culture and recreation 66,704,965 2,256,227 285,625 4,639,155 219,427 73,095,295
Construction in progress 11,503,082 12,249,003 - - 16,620,441 7,131,644 '--'
Total Board of County Commissioners $ 229,717,037 23,840,699 2,462,550 17,132,492 17,741,917 250,485,761
Sheriff:
Public safety $ 23,688,509 4,384,228 3,403,522 - - 24,669,215
Total Sheriff S 23,688,509 4,384,228 3,403,522 - - 24,669.215
Total General Fixed Assets:
General government S 75,212,916 1,646,852 1,713,037 4,874,937 516,760 79,504,908
Public safety 62,841,897 5,335,603 3,452,725 4,867,329 276,707 69,315,397
Physical environment 9,533,793 1,813,826 94,167 51,089 108,582 11,195,959
Transportation 15,564,378 4,916,663 286,878 23,829 - 20,217,992
Economic environment 51,134 - - - - 51,134
Human services 11,993,381 6,753 33,640 2,676,153 - 14,642,647
Culture and recreation 66,704,965 2,256,227 285,625 4,639,155 219,427 73,095,295
Construction in progress 11,503,082 12,249,003 - - 16,620,441 7,131,644
Total general fixed assets $ 253,405,546 28,224,927 5,866,072 17,132,492 17,741,917 275,154,976
...,
134
GENERAL LONG-TERM DEBT ACCOUNT GROUP
THIS SELF BALANCING GROUP OF ACCOUNTS IS USED TO ACCOUNT FOR THE UNMATURED
LONG-TERM INDEBTEDNESS OF THE GOVERNMENTAL UNIT THAT IS NOT A SPECIFIC LIABILITY
... OF ANY PROPRIETARY FUND OR TRUST FUND. GENERAL LONG-TERM DEBT INCLUDES
LIABILITIES ARISING FROM DEBT ISSUANCES AS WELL AS NONCURRENT LIABILITIES ON
CAPITALIZED LEASE OBLIGATIONS AND ACCRUED COMPENSATED ABSENCES THAT ARE NOT
CURRENT LIABILITIES PROPERLY RECORDED IN GOVERNMENTAL FUNDS.
illi
COLLIER COUNTY,FLORIDA
SCHEDULE OF GENERAL LONG-TERM DEBT
SEPTEMBER 30,2000 ..
Board of Clerk of
County Circuit Property Tax Supervisor
Commissioners Court Sheriff Appraiser Collector of Elections Total
AMOUNT AVAILABLE AND TO RE
PROVIDFD FOR THE PAYMENT OF ...
GENERA! LONG-TERM OBLIGATIONS
Amount available in debt
service funds for: .
General obligation bonds $ 43,576 - - - - - 43,576
Limited obligation
revenue bonds 9,660,688 - - - - - 9,660,688
Notes payable 28,465 - - - - - 28,465
Total amount available
in debt service funds 9,732,729 - - - - - 9,732,729
Amount to be provided for
retirement of general long-term debt:
General obligation bonds 2,251,424 - - - - - 2,251,424
Limited obligation
revenue bonds 36,454,312 - - - - - 36,454,312 -,
Notes payable 14,615,767 - - - - - 14,615,767
Arbitrage rebate liability 116,269 - - - - - 116,269
Capitalized lease obligations 715,002 - - - - - 715,002
Accrued compensated absences 2,667,004 581,365 5,018,316 261,707 425,047 44,033 8,997,472
Total amount to be provided
for the retirement of general
long-term debt 56,819,778 581,365 5,018,316 261,707 425,047 44,033 63,150,246
Total amount available and to
be provided $ 66,552,507 581,365 5,018,316 261,707 425,047 44,033 72,882,975
GENERALON -T . M D BT
General obligation bonds $ 2,295,000 - - - - - 2,295,000
Limited obligation
revenue bonds 46,115,000 - - - - - 46,115,000 �.
Notes payable 14,644,232 - - - - - 14,644,232
Arbitrage rebate liability 116,269 - - - - - 116,269
Capitalized lease obligations 715,002 - - - - - 715,002
Accrued compensated absences 2,667,004 581,365 5,018,316 261,707 425,047 44,033 8,997,472
Total general long-term debt $ 66,552,507 581,365 5,018,316 261,707 425,047 44,033 72,882,975
136
COLLIER COUNTY,FLORIDA
SCHEDULE OF CHANGES IN GENERAL LONG-TERM DEBT
—
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Balance Balance
10/1/99 Issued Retired 9/30/00
.– Board of County Commjcsionerc
General obligation bonds:
1996 Parks general obligation refunding bonds $ 3,000,000 - 705,000 2,295,000
Total general obligation bonds 3,000,000 - 705,000 2,295,000
Limited obligation revenue bonds:
1973 Improvement revenue certificates 1,300,000 - 300,000 1,000,000
1992 Capital improvement revenue refunding bonds 6,650,000 - 305,000 6,345,000
1994 Capital improvement revenue refunding bonds 27,975,000 - 1,405,000 26,570,000
1995 Road improvement revenue refunding bonds 4,545,000 - 330,000 4,215,000
1996 Guaranteed entitlement revenue refunding bonds 1,360,000 - 320,000 1,040,000
1997 Special obligations revenue refunding bonds 7,880,000 - 2,560,000 5,320,000
1997 Naples stormwater assessment bonds 1,715,000 - 90,000 1,625,000
Total limited obligation
revenue bonds 51,425,000 - 5,310,000 46,115,000
Other general long-term liabilities: .
Notes payable 7,023,928 12,080,000 4,459,696 14,644,232
Arbitrage rebate liability 24,076 92,193 - 116,269
Capitalized lease obligations 1,060,254 - 345,252 715,002
Accrued compensated absences 2,436,070 230,934 - 2,667,004
Total other general long-term debt 10,544,328 12,403,127 4,804,948 18,142,507
Total Board of County Commissioners 64,969,328 12,403,127 10,819,948 66,552,507
Clerk of Circuit Court
Accrued compensated absences 437,543 143,822 - 581,365
Total Clerk of Circuit Court 437,543 143,822 - 581,365
(CONTINUED)
— 137
.
COLLIER COUNTY,FLORIDA
SCHEDULE OF CHANGES IN GENERAL LONG-TERM DEBT(CONTINUED)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Balance Balance
10/1/99 Issued Retired 9/30/00
Shcriff
Accrued compensated absences $ 4,131,031 887,285 - 5,018,316
Total Sheriff 4,131,031 887,285 - 5,018,316
Property Appraiser
Accrued compensated absences 304,155 - 42,448 261,707
Total Property Appraiser 304,155 - 42,448 261,707
Tax Collector
Accrued compensated absences 377,714 47,333 - 425,047
Total Tax Collector 377,714 47,333 - 425,047
Supervisor of Elections
Accrued compensated absences 30,482 13,551 - 44,033
Total Supervisor of Elections 30,482 13,551 - 44,033
Total $ 70,250,253 13,495,118 10,862,396 72,882,975
Total general long-temp debt:
1996 Parks general obligation refunding bonds $ 3,000,000 - 705,000 2,295,000
1973 Improvement revenue certificates 1,300,000 - 300,000 1,000,000
1992 Capital improvement revenue refunding bonds 6,650,000 - 305,000 6,345,000
1994 Capital improvement revenue refunding bonds 27,975,000 - 1,405,000 26,570,000
1995 Road improvement revenue refunding bonds 4,545,000 - 330,000 4,215,000
1996 Guaranteed entitlement revenue refunding bonds 1,360,000 - 320,000 1,040,000
1997 Special obligation revenue refunding bonds 7,880,000 - 2,560,000 5,320,000
1997 Naples stomiwater assessment bonds 1,715,000 - 90,000 1,625,000
Note payable 7,023,928 12,080,000 4,459,696 14,644,232
Arbitrage rebate liability 24,076 92,193 - 116,269
Capitalized lease obligations 1,060,254 - 345,252 715,002
Accrued compensated absences 7,716,995 1,322,925 42,448 8,997,472
Total general long-term debt $ 70,250,253 13,495,118 10,862,396 72,882,975 ..,
138
STATISTICAL SECTION
(Unaudited)
STATISTICAL SCHEDULES DIFFER FROM FINANCIAL STATEMENTS BECAUSE THEY USUALLY
COVER MORE THAN ONE FISCAL YEAR AND MAY PRESENT NON-ACCOUNTING DATA. THESE
SCHEDULES REFLECT SOCIAL AND ECONOMIC DATA, AND FINANCIAL TRENDS OF COLLIER
COUNTY,FLORIDA.
COLLIER COUNTY,FLORIDA
GENERAL GOVERNMENTAL REVENUES BY SOURCE(1)
LAST TEN FISCAL YEARS
(Unaudited)
Fiscal Licenses and Inter- Charges for Fines and
Year Taxes Permits governmental Services Forfeitures Other Totals -`
1991 S 66,960,809 4,924,865 19,363,443 6,426,069 3,012,929 7,915,502 108,603,617
61.7 4.5 17.8 5.9 2.8 7.3
1992 74,147,765 5,977,117 19,349,053 7,453,536 3,119,650 7,825,356 117,872,477
% 62.9 5.1 16.4 6.3 2.7 6.6
Mmik
1993 75,594,053 5,580,335 23,925,093 7,602,666 3,212,998 7,957,014 123,872,159
% 61.0 4.5 19.3 6.2 2.6 6.4
1994 78,828,364 6,339,920 24,573,018 10,921,919 2,903,353 7,611,622 131,178,196 -,
% 60.1 4.9 18.7 8.3 2.2 5.8
1995 84,081,182 5,953,988 25,803,749 10,515,405 3,029,529 8,764,572 138,148,425
% 60.9 4.3 18.7 7.6 2.2 6.3
1996 81,242,733 6,195,006 27,729,698 11,835,016 2,599,487 8,531,631 138,133,571
% 58.8 4.5 20.1 8.6 1.8 6.2
1997 91,122,244 7,412,054 32,781,746 11,996,430 3,436,721 11,882,261 158,631,456
% 57.4 4.7 20.7 7.5 2.2 7.5
1998 96,526,309 8,478,129 34,074,733 13,222,009 3,987,134 12,472,341 168,760,655
57.2 5.1 20.2 7.9 2.4 7.2
1999 100,786,748 9,597,795 40,462,312 15,585,360 4,184,515 11,344,973 181,961,703 -.,
% 55.4 5.3 22.2 8.6 2.3 6.2
2000 113,784,336 10,645,942 41,652,298 17,453,401 4,574,911 12,812,241 200,923,129
% 56.6 5.3 20.7 8.7 2.3 6.4 '..'
(1) Includes General,Special Revenue and Debt Service Funds.Operating transfers in have been excluded from all years.
Source:Collier County Comprehensive Annual Financial Report. .,,
140 -�
COLLIER COUNTY,FLORIDA
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION(1)
_ LAST TEN FISCAL YEARS
(Unaudited)
Fiscal General Public Physical Economic Human Culture and Debt
• Year Government Safety Environment Transportation Environment Services Recreation Service Totals
1991 $ 23,267,074 44,075,886 6,425,3 s6 6,962,967 2,050,678 4,388,987 5,022,210 8,268,385 100,461,533
% 23.2 43.9 r i.4 6.9 2.0 4.4 5.0 8.2
1992 26,009,525 46,173,847 12,298,916 5,972,493 1,269,338 4,934,702 5,662,942 9,642,135 111,963,898
% 23.2 41.3 11.0 5.3 1.1 4.4 5.1 8.6
1993 26,564,661 48,062,340 10,299,424 6,800,597 375,767 5,269,998 6,655,960 28,743,210 132,771,957
% 20.0 36.2 7.7 5.1 0.3 4.0 5.0 21.7
- 1994 29,882,425 48,108,704 6,820,768 7,582,423 417,488 5,562,963 7,911,078 10,807,144 117,092,993
25.5 41.1 5.8 6.5 0.3 4.8 6.8 9.2
1995 28,696,575 49,748,170 6,859,981 7,827,462 973,404 5,311,490 9,340,755 7,644,760 116,402,597
` % 24.6 42.8 5.9 6.8 0.8 4.6 8.0 6.5
1996 29,176,061 53,574,998 18,063,485 9,352,063 1,672,577 5,549,492 12,243,918 13,646,380 143,278,974
20.4 37.5 12.6 6.5 1.2 3.9 8.6 9.5
1997 29,027,587 61,972,518 8,770,943 11,295,736 1,488,424 5,383,713 14,448,397 10,007,288 142,394,606
% 20.5 43.5 6.2 7.9 1.0 3.8 10.1 7.0
• 1998 32,655,958 65,379,929 8,574,843 11,306,889 1,651,652 4,953,181 13,526,082 12,413,354 150,461,888
21.7 43.5 5.7 7.6 1.1 3.3 9.0 8.1
- 1999 35,646,320 74,248,408 7,336,258 11,247,297 3,206,496 5,385,002 14,310,985 10,959,488 162,340,254
% 22.0 45.7 4.5 6.9 2.0 3.3 8.8 6.8
2000 40,136,276 77,788,938 10,091,443 12,714,939 2,555,165 6,107,950 16,760,442 14.299,363 180,454,516
22.3 43.1 5.6 7.0 1.4 3.4 9.3 7.9
(1) Includes General,Special Revenue and Debt Service Funds.Operating transfers out have been excluded for all years.
Source:Collier County Comprehensive Annual Financial Report.
141
COLLIER COUNTY,FLORIDA
PROPERTY TAX LEVIES AND COLLECTIONS
(IN THOUSANDS OF DOLLARS)
LAST TEN FISCAL YEARS ..-..
(Unaudited)
County Taxes Collected Percent of Total
Fiscal Commissioners Tax Discounts Plus Taxes Collected Plus Levy Cost
Year Population Tax Levy Collections Allowed Discounts Discounts to Tax Levy Per Person
1991 161,600 65,961 60,516 1,955 62,471 94.71% 408.18
1992 168,500 69,915 64,040 2,114 66,154 94.62% 414.89
1993 174,664 68,224 62,416 2,119 64,535 94.59% 390.61
0.1
1994 186,641 69,983 63,833 2,219 66,052 94.38% 374.96
1995 186,641 71,087 64,772 2,284 67,056 94.33% 380.88
1996 197,400 78,816 71,876 2,525 74,401 94.40% 399.27
1997 202,903 88,547 80,873 2,871 83,744 94.57% 436.40
.41
1998 210,095 94,353 86,060 3,083 89,143 94.48% 449.10
1999 219,685 97,419 88,636 3,191 91,827 94.26% 443.45 ...
2000 229,821 108,490 98,830 3,597 102,427 94.41% 472.06
Ad valorem taxes levied apply only to governmental funds under the control of County Commissioners.
Property tax levies, based on assessed values as of January 1, become due and payable on November 1 of each year. A 4% discount is allowed if the taxes
are paid in November, with the discount declining by 1%each month thereafter. Accordingly,taxes collected will be 100%of the Tax Levy. Taxes become
delinquent on April 1 of each year and tax certificates for the full amount of any unpaid taxes and assessments must be sold not later than June 1 of each year.
Property taxes receivable and a corresponding reserve for uncollectible property taxes are not included in the financial statements as there are no
delinquent taxes as of September 30,2000 ....
0.1
0.1
Sources:Tax Collector Annual Report and the Collier County Demographic and Economic Profile.
142
COLLIER COUNTY,FLORIDA
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
— (IN THOUSANDS OF DOLLARS)
LAST TEN FISCAL YEARS
(Unaudited)
EXEMPTIONS
Ratio of Total
Widow Taxable Assessed to
Fiscal Assessed Governmental Disability Assessed Total Estimated
Year Value• and Institutional Homestead and Other Valuation Actual Value
1991 $ 14,633,015 1,001,237 869,648 12,757 12,749,373 100%
Illk
1992 16,409,800 1,158,919 929,009 14,096 14,307,776 100%
1993 16,740,669 1,191,083 988,629 14,575 14,546,382 100%
1994 17,682,048 1,313,051 1,039,154 16,788 15,313,053 100%
1995 18,617,175 1,523,849 1,093,553 17,579 15,982,194 100%
1996 19,684,3 94 1,588,934 1,146,728 18,071 16,930,661 100%
—.. 1997 22,552,225 1,720,842 1,280,311 21,996 19,529,076 100%
1998 24,594,905 1,885,947 1,341,129 25,235 21,342,594 100%
— 1999 27,947,279 2,081,540 1,413,081 30,457 24,422,201 100%
2000 31,584,941 2,296,674 1,510,735 35,511 27,742,021 100%
Property is assessed as of January 1,and taxes based on these assessments are levied and become due on the following November 1.
Therefore,assessments and levies applicable to a certain tax year are collected in the fiscal year ending during the next succeeding
calendar year.
•The basis of assessed value required by the state is 100% of actual value.
•
Source:Property Appraiser Recapitulation Report.
143
P.%
COLLIER COUNTY,FLORIDA
PROPERTY TAX RATES-ALL DIRECT AND OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
(Unaudited)
0.1
0.1
COLLIER COUNTY OTHER
Special Debt Capital County
Fiscal General Revenue Service Projects School Independent
Year Fund Funds Funds Funds Total District Districts Total
1991 3.3502 .6637 .1378 1.0000 5.1517 8.2500 1.5718 14.9735
' 1992 3.3295 .7664 .1126 0.6580 4.8665 7.9570 1.4629 14.2864
1993 3.2580 .7726 .1094 0.5474 4.6874 8.0000 1.4455 14.1329
.r
1994 3.6729 .7823 .1106 0.0000 4.5658 8.0860 1.5648 14.2166
1995 3.6028 .6834 .1062 0.0000 4.3924 8.3227 1.5028 14.2179
1996 3.4918 .7091 .0989 0.0000 4.2998 8.6000 1.5353 14.4351
1997 3.6838 .7604 .0452 0.0000 4.4894 8.4298 1.5941 14.5133
1998 3.5540 .6689 .0420 0.0000 3.5540 8.5173 1.4801 13.5514
1999 3.5086 .6419 .0355 0.0000 3.5086 7.7661 1.4654 12.7401
2000 3.5050 .6624 .0318 0.0000 3.5050 7.7334 1.4607 12.6991 ..
Basis for property tax rates is I mill per$1,000 of assessed value. Property is assessed as of January I and taxes based on those assessments are levied
according to the tax rate in effect that tax year and become due on November 1. Therefore,assessments and tax levies applicable to a certain tax year are
collected in the fiscal year ending during the following calendar year.
Beginning fiscal year 1994,the millage rates for capital projects are included in the General Fund millage rate.
O.
Sources:Collier County annual adopted budget and the Property Appraiser Recapitulation Report.
144
COLLIER COUNTY,FLORIDA
SPECIAL ASSESSMENT BILLINGS AND COLLECTIONS
LAST TEN FISCAL YEARS
(Unaudited)
_ Current Current Ratio of Total
Fiscal Assessments Assessments Collections Outstanding
Year Due Collected to Amount Due Assessments
1991 S 269,102 643,986 239% 3,679,481
1992 2,135,998 5,570,154 261% 23,837,372
1993 2,232,546 2,970,481 133% 21,707,800
1994 1,919,042 3,207,550 167% 18,963,490
— 1995 1,953,081 2,307,329 118% 17,128,145
1996 2,106,154 2,956,584 140% 15,471,790
1997 1,864,401 3,964,276 212% 15,474,223
1998 1,676,357 2,767,775 165% 13,599,305
1999 1,507,448 2,549,513 169% 11,820,791
2000 1,370,036 2,307,460 168% 10,115,228
•
Excludes Pine Ridge and Naples Production Park assessments for which the County acts as agent for the
bondholders.
Source:Collier County Assessment Recapitulation Report.
145
COLLIER COUNTY,FLORIDA
COMPUTATION OF LEGAL DEBT MARGIN -�
September 30,2000
(Unaudited)
The Constitution of the State of Florida,Florida Statute 200.181 and Collier County set no legal debt limit.
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
September 30,2000
(Unaudited)
Percent Amount
Net Debt Applicable to Applicable to
Governmental Fntity Outstanding (1) Collier County (2) Collier County
Direct:
Collier County General Obligation Bonds $ 2,251,424 l00.00% 2,251,424
(1)Excludes amounts available in Debt Service Funds for payment of interest and principal.
..w
(2)Applicable percentage is determined by the ratio of assessed valuation of property subject to taxation in the overlapping unit to the valuation of
property subject to taxation in the reporting entity.
Source:Collier County Comprehensive Annual Financial Report.
146
I
COLLIER COUNTY,FLORIDA
RATIO OF NET GENERAL BONDED DEBT
TO ASSESSED VALUES AND NET BONDED DEBT PER CAPITA
-- LAST TEN FISCAL YEARS
(Unaudited)
Debt Service Ratio of Net Net Bonded
Fiscal Taxable Valuation Gross Bonded Monies Net Bonded Bonded Debt to Debt Per
Year Population (In Millions) Debt Available Debt Assessed Value Capita
1991 161,600 $ 12,749 11,681,000 120,110 11,560,890 0.09% 71.54
1992 168,500 14,308 10,879,000 96,965 10,782,035 0.08% 63.99
1993 174,664 14,546 10,021,000 47,489 9,973,511 0.004 57.10
1994 186,641 15,313 9,102,000 66,636 9,035,364 0.06% 48.41
1995 186,641 15,982 8,115,000 105,423 8,009,577 0.05% 42.91
—
1996 197,400 16,931 7,240,000 100,720 7,139,280 0.04% 36.17
1997 202,903 19,529 6,100,000 88,980 6,011,020 0.03% 29.63
1998 210,095 21,343 3,680,000 53,462 3,626,538 0.02% 17.26
.—. 1999 219,685 24,422 3,000,000 53,373 2,946,627 0.01% 13.41
2000 229,821 27,742 2,295,000 43,576 2,251,424 0.01% 9.80
-- Sources: Collier County Demographic and Economic Profile.
Property Appraiser Recapitulation Report.
Collier County Comprehensive Annual Financial Report.
147
COLLIER COUNTY,FLORIDA
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR
GENERAL BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES
LAST TEN FISCAL YEARS —
(Unaudited)
Total Ratio of Total
Interest General Debt Service
Fiscal and Fiscal Total Expenditures to General
Year Principal Charges Debt Service (1) Expenditures
1990 $ 738,000 926,985 1,664,985 90,817,323 1.83%
1991 841,000 838,439 1,679,439 100,461,533 1.67%
1992 802,000 788,493 1,590,493 111,963,898 1.42% .�
1993 858,000 737,046 1,595,046 132,771,957 1.20%
NMI
1994 919,000 681,009 1,600,009 117,092,993 1.37%
1995 987,000 622,924 1,609,924 116,402,597 1.38%
1996 1,110,000 587,002 1,697,002 143,278,974 1.19%
1997 1,140,000 366,607 1,506,607 142,394,606 1.05%
1998 2,420,000 247,438 2,667,438 150,461,888 1.78%
1999 680,000 150,055 830,055 162,340,254 0.51%
2000 705,000 122,855 827,855 180,454,516 0.50%
(1) Includes General,Special Revenue and Debt Service Funds.
10,
Source:Collier County Comprehensive Annual Financial Report.
148
COLLIER COUNTY,FLORIDA
SCHEDULE OF WATER AND SEWER FUNDS REVENUE BOND COVERAGE(1)
LAST TEN FISCAL YEARS
— (Unaudited)
Net Revenue Debt Service Requirements
— Fiscal Gross Available for
Year Revenue(2) Expenses(3) Debt Service Principal Interest Total Coverage(4)
1991 $ 24,197,284 10,337,664 13,859,620 1,438,293 5,572,337 7,010,630 1.98
1992 29,161,021 12,026,998 17,134,023 1,434,958 7,237,098 8,672,056 1.97
1993 32,166,459 13,142,832 19,023,627 2,128,293 7,352,527 9,480,820 2.01
1994 35,638,564 15,142,535 20,496,029 2,441,659 7,033,492 9,475,151 2.16
— 1995 37,250,837 17,051,916 20,198,921 4,230,737 6,226,952 10,457,689 1.93
1996 38,691,604 18,135,792 20,555,812 4,095,477 6,767,030 10,862,507 1.89
— 1997 43,408,125 19,356,555 24,051,570 3,782,654 6,372,175 10,154,829 2.36
1998 45,541,765 19,112,573 26,429,192 5,975,610 6,119,384 12,094,994 2.20
— 1999 49,104,496 21,128,773 27,975,723 3,877,329 5,626,920 9,504,249 2.94
2000 53,623,839 29,161,075 24,462,764 4,991,217 5,490,994 10,482,211 2.33
— (1)Coverage applies to the County Water and Sewer District,Marco Water and Sewer District and Goodland Water District. As of 1990,
coverage also applies to the Pelican Bay Water and Sewer District.
(2)Operating revenues plus other income and operating transfers in.
(3)Total expenses and operating transfers out,excluding depreciation,amortization,extraordinary losses and bond interest of$5,490,994.
(4)Net revenue divided by total debt service requirements.
Source:Collier County Comprehensive Annual Financial Report.
- 149
COLLIER COUNTY,FLORIDA
SALARIES AND SURETY BONDS OF PRINCIPAL OFFICIALS
SEPTEMBER 30,2000
(Unaudited)
Annual Amount of
Name and Title of Official Salary Surety Bond OM/
Vacant - Chairman,Board of County Commissioners S 56,298 2,000
James D.Carter,Ph.D. - Vice Chairman,Board of County Commission rs 56,298 2,000
Pamela S.Mackie - Member,Board of County Commissioners 56,298 2,000
Barbara B.Berry - Member,Board of County Commissioners 56,298 2,000
David E.Brandt - Member,Board of County Commissioners 56,298 2,000
Dwight E.Brock - Clerk of the Circuit Court 104,558 5,000
Don Hunter - Sheriff 111,658 10,000
Jennifer J.Edwards - Supervisor of Elections 87,498 5,000
Abe Skinner - Property Appraiser 104,558 10,000
Guy L.Carlton - Tax Collector 104,558 250,000
Thomas W.011iff - County Manager • 123,891 Blanket Bond
•Excludes perquisites.
0 ,11
Source:Collier County Payroll Department.
150
COLLIER COUNTY,FLORIDA
DEMOGRAPHIC STATISTICS
SEPTEMBER 30,2000
LAST TEN FISCAL YEARS
(Unaudited)
Per
Fiscal Percent Capita School Unemployment
Amm
Year Population(1) Increase Income(1) Enrollment(2) Rate(3)
1991 161,600 6.3% $ 27,412 23,136 6.6%
1992 168,500 4.3% 27,509 24,152 8.9%
1993 174,664 3.5% 28,574 25,437 8.5%
1994 186,641 6.9% N/A 24,364 8.2%
1995 186,641 0.0% N/A 27,634 6.9%
1996 197,400 5.8% 30,201 24,428 6.4%
1997 202,903 2.7% 30,906 32,572 5.9%
1998 210,095 3.5% 32,878 31,222 4.6%
1999 219,685 4.6% 34,830 31,829 3.8%
2000 229,821 4.6% 36,210 33,363 3.8%
N/A=Data not available.
Sources: (1)University of Florida,Bureau of Economic and Business Research,2000.
(2)Collier County School Board,based on full time equivalent enrollment,revised 1995.
(3)Florida Department of Labor,Bureau of Labor Statistics;and Division of Employment.
151
COLLIER COUNTY,FLORIDA
PROPERTY VALUE,CONSTRUCTION AND BANK DEPOSITS
LAST TEN FISCAL YEARS
(Unaudited) ill
Construction and Property Values
Commercial/Industrial Residential(1) -..1
Fiscal Number of Value Number of Number of Value Bank Deposits
Year Permits(2) (In Thousands)(3) Permits(2) Units(2) (In Thousands)(3) (In Thousands)(4)
1991 458 S 89,243 2,361 3,600 241,487 2,086,219
1992 339 77,169 2,870 4,552 369,141 2,067,215 ,...,
1993 320 51,958 2,254 3,415 303,851 2,097,133
1994 298 62,211 2,684 4,073 397,861 2,707,107 ,.;
1995 266 47,724 14,191 4,323 475,769 2,870,991
1996 275 60,789 14,555 5,001 529,834 3,112,346
1997 345 87,748 16,718 6,481 608,996 3,463,731
1998 350 125,889 18,541 6,691 763,252 3,767,516
1999 368 133,441 20,503 8,335 857,745 4,102,784
2000 393 157,340 22,030 8,101 1,017,208 4,658,978 ""
(1)Includes Duplexes,Mobile Homes,Multi-Family and Single Family Structures.
(2)Department of Community Development-Permit/unit report by type of structure ,,,4
(new structures only).Number of units of non-residential construction is not available.
(3)Value is stated at market value.
(4)Florida Banker's Association.
Source:Collier County Department of Community Development and the Florida Banker's Association. "`
152
t.
COLLIER COUNTY,FLORIDA
PRINCIPAL TAXPAYERS COUNTY-WIDE
2000 TAX ROLL
(Unaudited)
2000
Property Percent of
Taxes Total
Owner/Taxpayer Levied Taxes Levied
Florida Power&Light Company $ 1,880,906 0.49%
Sprint-Florida Incorporated 1,633,283 0.42%
Coastland Center Joint Venture 1,150,637 0.30%
HMC BN LTD Partnership 1,125,965 0.29%
City National Bank of Miami 1,030,895 , 0.27%
Collier Development Corporation 616,816 0.16%
OMNI
Marco Island Utilities 585,528 0.15%
Lutgert TR,Raymond L. 537,744 0.14%
Lee County Electric Co-Op,Inc. 488,507 0.13%
Marco Beach Hotel,Inc. 402,409 0.10%
Total $ 9,452,690 2.45%
Total Property Taxes Levied $ 386,654,045
Amounts for taxpayers with similar names have not been combined.
Source:Property Appraiser's taxpayer listing in order of taxes levied.
153
OMNI
COLLIER COUNTY,FLORIDA
MISCELLANEOUS STATISTICAL DATA
SEPTEMBER 30,2000
(Unaudited) �.
Date of establishment 1923 Education.
Eonixoffiontnmcni, Constitutional County Number of Schools:
Emsentarea: 2,026 square miles High schools 5
Middle Schools 8
Elementary Schools 21
Population: Vocational Technical 2
Dais Residents Number of administrators 222
Number of non-instructional 1,801
1987 127,700 Number of teachers 2,091
1988 135,300
1989 143,700 Construction permits:(4)
1990 152,100 Permits issued 26,233
1991 161,600 Estimated construction costs S 1,289,333,975
1992 168,500
1993 174,664 Police Protection:(2)
1994 186,641 Number of stations 7
1995 186,641 Number of employees:
1996 197,400 Certified law enforcement 546 ._
1997 202,903 Certified correction officers 199
1998 210,095 Civilian employees 300
1999 219,685 Certified Judicial employees 29
2000 229,821
Eire Protection:(1)
County Employees(Dependent Districts). Number of stations 2
As of September 30,2000 2,855 Number of employees 11
Number of volunteers-approximate 10
Ejections:
Number of registered voters 124,184 Miscellaneous County Information;
Miles of streets 1,463
Number of voters turned out for Number of street lights(3) 1,498
last general election 60,618-48.8% Number of traffic lights 149
Number of county maintained parks 41 .1
Number of libraries 7
Number of volumes in libraries 333,540
Water and Sewer Department: .,
Number of water and sewer customers 42,913
Daily water consumption peak season(gallons) 24,520,359
Miles of water lines 591 +�
Miles of sanitary sewers 702
Miles of primary and secondary
drainage facilities 318
(1)Excludes Independent Fire Districts.
(2)Excludes City Police and State Troopers.
(3)Excludes Lighting Districts.
(4)New Structures and Renovations.
154
COLLIER COUNTY,FLORIDA
MAJOR INDUSTRIES WITHIN COLLIER COUNTY
SEPTEMBER 30,2000
(Unaudited)
Industry Firms Employee Count•
Hotels and other Lodging 67 4,127
Health Services 458 8,214
Business Services 610 5,967
Finance,Insurance and Real Estate 944 5,839
Amusement and Recreation Services 138 3,343
Services-other 999 4,153
Services 3,216 31,643
Eating and Drinking Places 454 6,172
"' Food Stores 147 4,247
• Auto Dealers and Service Stations 123 1,899
Home Furniture and Furnishings 238 1,268
Retail Trade-other 380 2,292
Apparel and Accessory Stores 191 1,434
General Merchandise Stores 25 2,093
Building Hardware and Garden 73 1,313
Retail Trade 1,631 20,718
Federal Government 21 620
State Government 43 849
Local Government 21 8,342
Government 85 9,811
Agriculture,Forestry and Fisheries 394 6,113
— Construction 1,130 10,823
Manufacturing 219 2,970
Transportation,Communication and Public Utilities 256 2,175
_ Wholesale Trade 451 2,601
Mining 5 36
Other 2,455 24,718
Total 7,387 86,890
• Average number of people employed in 2000.
Source:Florida Department of Labor&Employment Security;Bureau of Labor Market Information ES-202 report.
155
COLLIER COUNTY,FLORIDA
SCHEDULE OF INSURANCE IN FORCE
SEPTEMBER 30,2000
(Unaudited) "`
Type of policy and Expiration Annual Pm%
Type of coverage Limits of Liability Company Date Premium
Property(I) $1,000,000 Northfield 10/01/2000 $ 450,034
General Liability(2) $2,000,000 per occurrence Northfield 10/01/2000 'included in(1)
including products and
completed operations
$6,000,000(all third party
coverages in this section)
$2,000,000(Products and
Completed Operations)
Excess DIC $5,000,000 Crum&Forster 10/01/2000 $ 145,819
$5,000,000 Northfield 10/01/2000 included ...,
$39,000,000 Royal Surplus Lines 10/01/2000 included
Public Officials Error& $5,000,000 occurrence/ Northfield 10/01/2000 'Included in(1)
Omissions aggregate
Excess Property $335,224,806 X$1,000,000 Crum&Forster 10/01/2000 $ 322,367
1,
Excess Crime $4,000,000 X$1,000,000 Crum&Forster 10/01/2000 $ 2,741
Automobile Liability $1,000,000 Northfield 10/01/2000 *Included in(1)
Accidental Death $75,000 Unlawful and Hartford Insurance Co. 10/01/2000 $ 8,748
Intentional Death
Airport Liability $1,000,000 per occurrence Old Republic Insurance 10/01/2000 $ 10,467
Company r
Completed Operations
Aircraft Liability $2,000,000 AAU 10/01/2000 $ 65,968
including Passenger
Boiler&Machinery $25,000,000 per Accident Hartford Steam Boiler 10/01/2000 $ 8,036
Pollution Liability $2,000,000/$4,000,000 Reliance National 10/01/2000 $ 82,004
($100,000 Retention)
Public Officials Various amounts on Various Various Various
Bonds(3) Designated Officials
Excess Workers'Compensation Statutory-WC Safety National 10/01/2000 $ 34,577 +.
Contingent Medical
Malpractice $1,000,000 Hull&Company 04/18/2000 $ 9,242
1.1
Annual premium on Auto Liability does not include Sheriffs Department.
(1)Includes real,personal,auto physical damage,inland marine equipment,extra expense,EDP,watercraft,valuable papers and
records,business interruption,rental value,contractors'equipment,computer equipment and software,flood,earthquake and crime. „y
(2)Includes Public Officials Errors&Omissions,Medical Attendants Malpractice.
(3)Public Officials Liability.
Source:Collier County Risk Management Department.
156 •�
SINGLE AUDIT/STATE SCHEDULE
OF FINANCIAL ASSISTANCE
THE SINGLE AUDIT/STATE SCHEDULE OF FINANCIAL ASSISTANCE SECTION PRESENTS GRANT
COMPLIANCE REPORTS FILED BY COLLIER COUNTY WITH THE FEDERAL GOVERNMENT AND
STATE GOVERNMENT,RESPECTIVELY.
..%
0.4
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COLLIER COUNTY,FLORIDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
..1
...
THIS PAGE INTENTIONALLY LEFT BLANK
/PM
P.O. Box 31002
St. Petersburg, FL 33731-8902
P.O. Box 1439
Tampa, FL 33601-1439
Independent Auditors' Report on Compliance
and on Internal Control Over Financial Reporting
Based on an Audit of Financial Statements Performed
in Accordance With Government Auditing Standards
Distinguished Members of the
Board of County Commissioners
Collier County,Florida:
We have audited the general-purpose financial statements of Collier County, Florida, as of and for the year
ended September 30, 2000, and have issued our report thereon dated January 19, 2001. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether Collier County, Florida's general-purpose financial
statements are free of material misstatement, we performed tests of its compliance with certain provisions of
laws,regulations, contracts, and grants,noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results
of our tests disclosed no instances of noncompliance that are required to be reported under Government
Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Collier County,Florida's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the
general-purpose financial statements and not to provide assurance on the internal control over financial
reporting. Our consideration of the internal control over financial reporting would not necessarily disclose
all matters in the internal control over financial reporting that might be material weaknesses. A material
weakness is a condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that misstatements in amounts that would be material in
relation to the financial statements being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no matters involving the
internal control over financial reporting and its operation that we consider to be material weaknesses.
However, we noted other matters involving the internal control over financial reporting, which we have
reported to management of Collier County, Florida in a separate letter dated January 19, 2001.
This report is intended solely for the information and use of the Collier County, Florida Board of County
Commissioners, management and federal awarding agencies and pass-through entities, and is not intended to
be and should not be used by anyone other than these specified parties.
KIP/14C.= LLP
January 19,2001
.... KPMG LLP KPMG LLP,a U.S.Ilmited liability partnership.Is
a member of KPMG International,a Swiss association.
KPMG
P.O. Box 31002
St. Petersburg, FL 33731-8902
P.O. Box 1439
Tampa, FL 33601-1439
Independent Auditors' Report on
Compliance With Requirements Applicable to
Each Major Program and Internal Control Over
Compliance in Accordance With OMB Circular A-133
Distinguished Members of the
Board of County Commissioners
Collier County,Florida:
— Compliance
We have audited the compliance of Collier County, Florida with the types of compliance requirements
described in the U.S. Office of Management and Budget(OMB) Circular A-133 Compliance Supplement that
are applicable to each of its major federal programs for the year ended September 30, 2000. Collier County,
Florida's major federal programs are identified in the summary of auditors' results section of the
accompanying schedule of findings and questioned costs. Compliance with the requirements of laws,
regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of
Collier County, Florida's management. Our responsibility is to express an opinion on Collier County,
Florida's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with
the types of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. An audit includes examining, on a test basis, evidence about Collier
_ County, Florida's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our
opinion. Our audit does not provide a legal determination of Collier County, Florida's compliance with
those requirements.
In our opinion, Collier County, Florida complied, in all material respects, with the requirements referred to
above that are applicable to each of its major federal programs for the year ended September 30, 2000.
..., KPMG LLP KPMG LLP a U.S.limped liability partnership,Is
a member of KPMG International,a Swiss association.
OWN
Internal Control Over Compliance
The management of Collier County,Florida is responsible for establishing and maintaining effective internal —
control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal
programs. In planning and performing our audit, we considered Collier County, Florida's internal control
over compliance with requirements that could have a direct and material effect on a major federal program in --
order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to
test and report on the internal control over compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a condition in which the design
or operation of one or more of the internal control components does not reduce to a relatively low level the —
risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would
be material in relation to a major federal program being audited may occur and not be detected within a
timely period by employees in the normal course of performing their assigned functions. We noted no —
matters involving the internal control over compliance and its operation that we consider to be material
weaknesses.
This report is intended solely for the information and use of the Collier County, Florida Board of County
Commissioners, management, and applicable governmental agencies, and is not intended to be and should
not be used by anyone other than these specified parties. —
W(� LLQ' -
January 19, 2001 —
COLLIER COUNTY,FLORIDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
•
Federal Federal or
CFDA Pass-Through Federal
Number Grant Number Expenditures
L CASH FEDERAL FINANCIAL ASSISTANCE
Comrades for National and Community Service
Direct Programs:
Retired and Senior Volunteer Program 94.002 3405167/03 S 940
Retired and Senior Volunteer Program 94.002 340S167/04 57,129
Total Corporation for National and Community Service 53,069
j gvlroamental Protection Aieacv
Indirect Programs:
State Revolving Fund* 66.458 CS 120597090-Collier Co. 88,575
Total Environmental Protection Agency 88,575
Federal Emertencv Menai et Aecucv
Indirect Programs:
Florida Department of Community Affairs:
•
Unified Mitigation Strategy 83.516 98-LM-47H-09-21-01-001 14,994
Civil Defense-State and Local Emergency Management
Assistance 83.534 00-EM-D3-09-21-01-011 38,461
Total Federal Emergency Management Agency 53,455
United States Department of Agriculture
Indirect Programs:
Florida Department of Agriculture and Consumer Services
Forestry State Grant 10.662 Ochopee Fire District 1,638
Invasive Exotic Plant Brochure 10.664 DACS 98-14 80
7 oral Florida Department of Agriculture and Consumer Services 1,718
of Education:
• 10.553 01-0338 11,157
.� 10.555 01-0338 20,372
3 Service Program for Children* 10.559 04-864 328,926
I ars; lorida Department of Education 360,455
Total United States Department of Agriculture 362,173
United States Department of Fish and Wildlife
Direct Programs:
Sea Turtle Awareness 15.FFB 1448-40181-98-G-125 3,735
Exotic Vegetation Removal 15.FFB 1448-40181-98-J-021 3,500
Total United States Department of Fish and Wildlife S 7,235
(CONTINUED)
165
COLLIER COUNTY,FLORIDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000 ..
•
Federal Federal or
CFDA Pus-Through Federal
Number Grant Number Expenditures
United States Department of Health and Hamm Services +�
Indirect Programs:
Florida Department of Elder Affairs-Area Agency on Aging for
Southwest Florida,Inc.: .n
Special Programs for the Aging-Title III,Part B-Grants for
Supportive Services and Senior Centers 93.044 OAA203.99 S 52,642
Special Programs for the Aging-Title III,Part B-Grants for
Supportive Services and Senior Centers 93.044 OAA203.00 46,320 ~'
Total CFDA
98,%2
Special Programs for the Aging-Title HI,Part C-1-Nutrition Services 93.045 OAA030.99 7,609
Special Programs for the Aging-Title III,Part C-1-Nutrition Services 93.045 OAA030.00 13,694 .�
Special Programs for the Aging-Title III,Part C-2-Nutrition Services 93.045 OAA203.99 8,442
Special Programs for the Aging-Title HI,Part C-2-Nutrition Services 93.045 OAA030.00 13,901
Total CFDA X646•
.-.
Special Programs for the Aging-Title III,Part D-In Home
Services for Frail Older Individuals 93.046 OAA203.99 887
Florida Department of Revenue:
Child Support Enforcement 93.563' HZE14 4,937
Child Support Enforcement 93.563 HZF14 2,257
Total CFDA
7,194 ,^
Total United States Department of Health and Human Services 150,689
Vetted States Denartmeat of Housine and Urban Development
Indirect Programs:
Florida Department of Community Affairs:
Community Development Block Grants-Small Cities Programs 14.228 99-DB-4Z-09-21-01-E77 123,846
Total United States Department of Housing and Urban Development
123,846
United States Department of Traasnortatioq
Indirect Programs:
Florida Department of Transportation:
DUI Enforcement 20.600 AL-00-05-04-01 M 090
Highway Planning and Construction 20.205 PL-0313(37) 177,356
Highway Planning and Construction 20.205 PL-0313(38) 94,319
Total CFDA 271,675
FTA Grant 20.505 AH707 58,682
Section 5307 20.507 FL-90-X403-00 48,789
Immokalee Circulator 1 20.509 AF 291 43,608
Immokalee Circulator 2 20.509 AG 064 25,737
Total CFDA 69,345
Total United States Department of Transportation
a 534,581
(CONTINUED)
166
COLLIER COUNTY,FLORIDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Federal Federal or
CFDA Pass-Through Federal
Number Grant Number Expenditures
Ualted States Denartmant.f Jrstiee
Direct Proving:
Office of Community Oriented Policing:
COPS Universal' 16.710 95CCWX0265 S 1,285,102
COPS MORE 98 16.710 98-CL-WX-01-31 292,051
COPS in Schools 16.710 1999SCWX0314 395,267
Total CFDA 1,972,420
Bureau of Justice Assistance:
Bullet Proof Vest Program 16.607 1999 6,000
Bullet Proof Vest Program 16.607 2000 58,542
Total CFDA 64,542
State Criminal Alien Assistance Program(SCAAP) 16.572 99APVX0057 195,217
State Criminal Alien Assistance Program(SCAAP) 16.572 99APVX0568 271,062
Total CFDA 466,279
Office of Justice Programs:
Local Law Enforcement Block Grant 16.592 98-LB-VX-4249 6,368
Local Law Enforcement Block Grant 16.592 99-LB-VX-7088 104
Total CFDA 6,472
Indirect Programs:
Florida Office of Attorney General:
Victim of Crime Act(VOCA) 16.575 V7002 71,944
Florida Department of Community Affairs:
Drug Control and System Improvement Formula
Grant-Grant Apprehension/Prosecution 16.579 00-CJ-D8-09-21-01-003 74,711
Drug Control and System Improvement Formula
Grant-SHOCAP - 16.579 00-CJ-D8-09-21-01-004 135,600
Automation of Court Records 16.579 99-CJ-9M-09-21-01-212 91,935
Total CFDA 302,246
STOP Violence Against Women Grants Program 16.588 99-DV-C1-09-21-01-009 27,943
S OP Violence Against Women Grants Program 16.588 00-DV-F1-09-21-01-042 65,659
Total CFDA 93,602
Total United States Department of Justice 2,977,505
II. NON-CASH FEDERAL FINANCIAL ASSISTANCE -
TOTAL-ALL FEDERAL GRANTORS $ 4,356,128
•Denotes Major Federal Program
167
COLLIER COUNTY,FLORIDA
NOTES TO THE SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS
SEPTEMBER 30,2000 r'
NOTE 1—BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity for Collier County,
Florida and is presented on the modified accrual basis of accounting. The information in this schedule is presented in
accordance with the requirements of OMB A-133,Audits of States, Local Governments, and Non-Profit Organizations.
Therefore,some amounts presented in this schedule may differ from amounts presented,or used in the preparation of, the
General Purpose Financial Statements.
NOTE 2—LOANS OUTSTANDING
Collier County, Florida had the following loan balance outstanding at September 30, 2000. This loan balance is also
included in the Federal expenditures presented in the Schedule of Expenditures of Federal Awards.
Progrram Title Federal CFDA Number Total Outstandinj
State Revolving Fund 66.458 S 23,368,563
NATE 3—SUBRECIPIENTS OF THE FEDERAL EXPENDITURES PRESENTED
In the Schedule of Expenditures of Federal Awards,Collier County,Florida provided Federal awards to subrecipients as
follows:
Amount Provided
Program Title Federal CFDA Number To Subrecipients
Unified Mitigation Strategy 83.516 S15,000 .,
0.4
..4
168
COLLIER COUNTY
Schedule of Findings and Questioned Costs
Year ended September 30,2000
(1) Summary of Auditor's Results
(a) An unqualified opinion was issued on the general-purpose financial statements.
(b) There were no reportable conditions or material weaknesses in internal control disclosed by the
audit of the general-purpose financial statements.
(c) There was no noncompliance which is material to the general-purpose financial statements.
(d) There were no reportable conditions or material weaknesses in internal control over major
programs.
'— (e) An unqualified opinion was issued on compliance for major programs.
(f) There were no audit findings which are required to be reported under Section 510(a) of OMB
Circular A-133.
(g) Major programs:
Environmental Protection Agency:
State Revolving Fund CFDA#66.458
U.S.Dept. of Agriculture:
Summer Food Service Program for Children CFDA# 10.559
U.S. Dept. of Justice:
Public Safety Partnership and Community
Policing Grants CFDA# 16.710
(h) A$300,000 dollar threshold was used to distinguish between Type A and Type B Programs.
(i) The auditee did qualify as a low-risk auditee under Section 530 of OMB Circular A-133.
(2) Findings Relating to the Financial Statements Reported in Accordance With Government
Auditing Standards:
None.
(3) Findings and Questioned Costs Relating to Federal Awards:
None.
169
COLLIER COUNTY,FLORIDA
SCHEDULE OF STATE FINANCIAL ASSISTANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Owl
Immok
amq
THIS PAGE INTENTIONALLY LEFT BLANK
0.4
r,
KPMG
P.O. Box 31002
St. Petersburg, FL 33731-8902
P.O. Box 1439
Tampa, FL 33601-1439
Independent Auditors' Report on
Examination of Management's Assertion
About Compliance With Specified Requirements
Distinguished Members of the
Board of County Commissioners
Collier County,Florida:
We have examined management's assertion about Collier County, Florida's compliance with the allowable
costs and other applicable requirements established by the grant agreements applicable to the State grants
and aids appropriations identified on the Schedule of State Financial Assistance, for the year ended
September 30, 2000, included in the accompanying Management Assertion Report. Management is
responsible for Collier County, Florida's compliance with those requirements. Our responsibility is to
express an opinion on management's assertions about Collier County, Florida's compliance based on our
examination.
Our examination was made in accordance with attestation standards established by the American Institute of
Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Collier
County, Florida's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination provides a reasonable basis for
our opinion. Our examination does not provide a legal determination on Collier County, Florida's
compliance with specified requirements.
In our opinion, management's assertion that Collier County, Florida complied with allowable cost and other
applicable requirements of the State grants and aids appropriations identified on the Schedule of State
Financial Assistance during the year ended September 30, 2000 is fairly stated, in all material respects.
i<laPtv(Cz- LLP
January 19, 2001
EMIKPMG LLP KPMG LLP a US limited liability partnership,is
a member of KPMG International,a Swiss association
COLLIER COUNTY,FLORIDA
SCHEDULE OF STATE FINANCIAL ASSISTANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Federal
Federal Through
State Contract/ CFDA State State Total
State Agency and Program Tide Grant Number Number Receipts Receipts Receipts
FLORIDA DEPARTMENT OF COMMUNITY
- AFFAIRS
Community Development Block Grants:
Small Cities Programs 99-DB-4Z-09-21-01-E77 14.228 S - 266,624 266,624
-_ Unified Mitigation Strategy 98-LM-H4.09-21-01-001 83.516 - 64,800 64,800
}, Drug Control and System Improvement Formula Grants:
SHOCAP 99-C3-9M-09-21-01-003 16.579 - 28,792 28,792
SHOCAP 00-CJ-D8-09-21-01-004 16.579 - 100,570 100,570
,_ Street Gang 99-CJ-9M-09-21-01-022 16.579 - 6,295 6,295
Street Gang 00-CJ-D8-09-21-01-003 16.579 - 65,981 65,981
Automation of Court Records 99-CJ-9M-09-21-01-212 16.579 - 130,079 130,079
STOP Violence Against Women Grants Program 99-DV-CI-09-21-01-009 16.588 - 54,871 54,871
STOP Violence Against Women Grants Program 00-DV-F1-09-51-01-042 16.588 - 48,340 48,340
Civil Defense-State and Local Emergency Management
Assistance 00-EM-D3-09-21-01-011 83.534 - 38,461 38,461
Hurricane Georges 99-RM-05-09-21-01-335 83.545 - 53,506 53,506
Fire Claim 99-RM-XX-09-21-01-008 83.545 - 1,836 1,836
Hazardous Materials 00-CP-3V-09-21-22-005 N/A 9,861 - 9,861
Emergency Preparedness and Assistance Trust Fund* 99-CP-05-09-21-01-011 N/A 40,762 - 40,762
Emergency Preparedness and Assistance Trust Fund' 00-CP-05-09-21-01-011 N/A 34,674 - 34,674
WWI Total Florida Department of Community Affairs 85,297 860,155 945,452
FLORIDA DEPARTMENT OF ELDER AFFAIRS
Area Agency on Aging for Southwest Florida,Inc:
Special Programs for the Aging-Title III,Part B-
Grants for Supportive Services and Senior Centers OAA203.99 93.044 - 77,510 77,510
Special Programs for the Aging-Title III,Part B-
Grants for Supportive Services and Senior Centers OAA203.00 93.044 - 32,427 32,427
Special Programs for the Aging-Title III,Part C-1-
Nutrition Services OAA203.99 93.045 - 14,475 14,475
Special Programs for the Aging-Title III,Part C-1-
Nutrition Services OAA203.00 93.045 - 4,021 4,021
Special Programs for the Aging-Title III,Part C-2-
Nutrition Services OAA203.99 93.045 - 4,504 4,504
Special Programs for the Aging-Title III,Part C-2-
- Nutrition Services OAA203.00 93.045 - 16,660 16,660
Special Programs for the Aging-Title III,Part D-
In Home Services for Frail Older Individuals OAA203.99 93.046 - 264 264
Medicaid Waiver N/A N/A 35,453 - 35,453
- Community Care for the Elderly CCE302.203.99 N/A 159,573 - 159,573
Community Care for the Elderly CCE304.203.00 N/A 49,659 - 49,659
Home Care for the Elderly; HCE311.203.99 N/A 16,952 - 16,952
Home Care for the Ekierly HCE316.203.00 N/A 8,792 - 8,792 •
Total Florida Department of Elder Affairs 270,429 149,861 420,290
FLORIDA DEPARTMENT OF AGRICULTURE AND
CONSUMER SEjtVICES
Forestry State Grant Ochopee Fire District 10.662 - 1,638 1,638
Invasive Exotic Plant Brochure DACS 98-14 10.664 - 1.080 1,080
Total Florida Department of Agriculture and
Consumer Services S - 2,718 2,718
(CONTINUED)
175
COLLIER COUNTY,FLORIDA
SCHEDULE OF STATE FINANCIAL ASSISTANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Federal
Federal Through ..4
State Contract/ CFDA State State Total
State Agency and Program Title Grant Number Number Receipts Receipts Receipts
FLORIDA DEPARTMENT OF ENVIRONMENTAL
PROTECTION ..
Eagle Lakes-FRDAP* F9133 N/A S 100,000 - 100,000
Artificial Reef* OFMAS-118 N/A 24,600 - 24,600
Artificial Reef* 99036 N/A 20,000 - 20,000
Derelict Vessel' DV98-06 N/A 5,000 - 5,000
Special Waterways' SWPP98-04 N/A 23,361 - 23,361
State Revolving Fund CS120597090 66.458 - 88,575 88,575
Solid Waste Recycling and Education Grant RE99-09 N/A 31,405 - 31,405
Solid Waste Recycling and Education Grant RE00-09 N/A 66,202 - 66,202
Solid Waste Tire Grant WT99-11 N/A 46,217 - 46,217
Solid Waste Tire Grant WT00-11 N/A 97,118 - 97,118
Litter Control and Prevention Grant LC99-09 N/A 16,212 - 16,212
Litter Control and Prevention Grant LC00-09 N/A 9,434 - 9,434 •.,
Total Florida Department of Environmental Protection 439,549 88,575 528,124
..r
FLORIDA DEPARTMENT OF EDUCATION
School Breakfast-1999 01-0338 10.553 - 981 981
School Breakfast-2000 01-0338 10.553 - 10,165 10,165
School Lunch-1999 01-0338 10.555 - 1,800 1,800
School Lunch-2000 01-0338 10.555 - 18,566 18,566
Summer Food Service Program for Children-2000 04-804 10.559 - 105,977 105,977
Total Florida Department of Education - 137,489 137,489
FLORIDA DEPARTMENT OF REVENUE
Child Support Enforcement HZE14 93.563 - 5,795 5,795
FLORIDA DEPARTMENT OF HEALTH AND ..►
REHABILITATIVE SERVICES
Emergency Medical Services County Award* C99-11 N/A 70,121 - 70,121
EMS-Dictaphone M8058 N/A 131 - 131 .mi
Total Florida Department of Health and
Rehabilitative Services 70,252 - 70,252
FLORIDA DEPARTMENT OF JUVENILE JUSTICE
Juvenile Arrest and Monitoring I HG979 N/A 4,242 - 4,242
Juvenile Arrest and Monitoring II OB048 N/A 5,263 - 5,263 "'
Truancy Intervention PG669 N/A 33,320 - 33,320
DRILL Aftercare H7025-99 N/A 40,500 - 40,500
DRILL Aftercare H7025-00 N/A 368,550 - 368,550
DRILL Residential H7028-99 N/A 67,500 - 67,500 .-.,
DRILL Residential H7028-00 N/A 546,750 - 546,750
DRILL Residential H9005 N/A 136,875 - 136,875
Total Florida Department of Juvenile Justice 1,203,000 - 1,203,000 ,,,,
FLORIDA DEPARTMENT OF STATE
State Aid to Libraries' 00-ST-06 N/A S 398,852 - 398,852 P..`
(CONTINUED)
176
COLLIER COUNTY,FLORIDA
SCHEDULE OF STATE FINANCIAL ASSISTANCE
— FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2000
Federal
Federal Through
State Contract/ CFDA State State Total
State Agency and Program Title Grant Number Ntanber Receipts Receipts Receipts
FLORIDA DEPARTMENT OF TRANSPORTATION .
Davis Highway Beautification WPI#1612071 N/A $ 132,027 - 132,027
DUI Enforcement 17-99.06-06-01 20.600 - 19,795 19,795
DUI Enforcement AL-00-05-04-01 20.600 - 72,236 72,236
Highway Planing and Construction PL-0313(36) 20.205 - 52,713 52,713
—' Highway Planning and Construction PL-0313(37) 20.205 - 80,445 80,445
FTA Grant WPI 41812992 20.505 - 34,210 34,210
1 nmotalee Circulator 1 AF 291 20.509 - 35,308 35,308
I m okalee Ci ulator 2 AG 064 20.509 - 21,524 21,524
— TDC Grant* AH2O7 N/A 358,284 - 358,284
Tot Florida Departrnent of Transportation 490,311 316,231 806,542
FLORIDA OFFICE OF THE ATTORNEY GENERAL
Victims of Crime Act(VOCA) V7002 16.575 - 68,594 68,594
Total Florida Office of Attorney General - 68,594 68,594
OFFICE OF THE STATE COURT ADMINISTRATOR
State Court Grant-Article V* N/A N/A 49,204 - 49,204
- ',I.STATE FINANCIAL ASSISTANCE $ 3,,006, 1� 6®� 4,636,312
ase
• Denotes State Grant and Aid Appropriations
177
COLLIER COUNTY,FLORIDA
NOTES TO THE SCHEDULE OF FINANCIAL ASSISTANCE
SEPTEMBER 30,2000
NOTE 1-GENERAL
The accompanying Schedule of State Financial Assistance included herein represents the activity of all state financial
assistance programs of Collier County, Florida (the County) as well as Federal programs passed-through the State of
Florida.
NOTE 2-SCOPE OF AUDIT
State grant awards have been audited in accordance with the State of Florida Rules of the Auditor General Chapter
10.600, "Audits of State Grants and Aid Appropriations"(Chapter 10.600).Federal awards passed-through the State of
Florida as well as grants funded by the State of Florida are deemed susceptible to audit in accordance with the provisions
of OMB Circular 4-133 Compliance Supplement(Revised June 30, 1997)and/or Chapter 10.600.Final determination that
the terms and conditions of the State of Florida grants have been complied with rests solely with the respective Florida
grantor agencies.
NOTE 3-BASIS OF PRESENTATION
The accompanying Schedule of State Financial Assistance includes monies received during the fiscal year ended
September 30,2000.These monies are accounted for in the General Fund, Special Revenue Fund,Capital Projects Fund
and the Enterprise Fund types in the County's general purpose financial statements.The bases of accounting are discussed
in Note 1 to the County's general purpose financial statements. ,
NOTE 4 - RECONCILIATION OF FEDERAL THR.=f',H STATE RECEIPTS PER THE SCHEDULE OF
STATE FINANCIAL ASSISTANCE TO FEDEICO EXPENDITURES PER THE SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS
Federal
Federal Through Net
Grant Expenditures State Receipts Difference Explanation
Community Development Block Grants-Small Cities Programs:
99-DB-4Z-09-21-01-E77 123,846 266,624 (142,778) Expended in prior year �.
Unified Mitigation Strategy 14,994 64,800 (49,806) Unit reimbursed
Drug Control and System Improvement Grant-SHOCAP:
99-CI-9M-09-21-01-003 - 28,792 (28,792) Expended in prior year
00-CJ-D8-09-21-01-004 135,600 100,570 35,030 Expended but not received +•
Drug Control and System Improvement Grant-Street Gang:
99-CJ-9M-09-21-01-022 - 6,295 (6,295) Expended in prior year
00-CJ-D8-09-21-01-003 74,711 65,981 8,730 Expended but not received
Automation of Court Records 91,935 130,079 (38,144) Expended in prior year ^
STOP Violence Against Women Grants Program:
99-DV-C1-09-21-01-009 27,943 54,871 (26,928) Expended in prior year
00-DV-Fl-09-51-01-042 65,659 48,340 17,319 Expended but not received
Hurricane Georges - 53,506 (53,506) Expended in prior year ..
Fire Emergency Declaration - 1,836 (1,836) Expended in prior year
Special Programs for the Aging-Title III,Part B:
OAA203.99 52,642 77,510 (24,868) Unit reimbursed
OAA203.00 46,320 32,427 13,893 Unit reimbursed
Special Programs for the Aging-Title III,Part C-1:
OAA 203.99 7,609 14,475 (6,866) Unit reimbursed
OAA 203.00 13,694 4,021 9,673 Unit reimbursed
Special Programs for the Aging-Title III,Part C-2
OAA 203.99 8,442 4,504 3,938 Unit reimbursed
OAA 203.00 13,901 16,660 (2,759) Unit reimbursed
Special Programs for the Aging-Title III,Part D 887 264 623 Unit reimbursed
^
(CONTINUED)
178
COLLIER COUNTY,FLORIDA
NOTES TO THE SCHEDULE OF FINANCIAL ASSISTANCE
SEPTEMBER 30,2000
Federal
• Federal Through Net
Grant Expenditures State Receipts Difference Explanation
Invasive Exotic Plant Brochure 80 1,080 (1,000) Expended in prior year
_ School Breakfast:
1999 01-0338 - 981 (981) Expended in prior year
2000 01-0338 11,157 10,165 992 Expended but not received
School Lunch:
1999 01-0338 - 1,800 (1,800) Expended in prior year
2000 01-0338 20,372 18,566 1,806 Expended but not received
Summer Food Service Program for Children 1998 328,926 105,977 222,949 Expended but not received
Child Support Enforcement:
HZE14 4,937 5,795 (858) Expended in prior year
HZE14 2,257 - 2,257 Expended but not received
DUI Enforcement:
J7-99-06-06-01 - 19,795 (19,795) Expended in prior year
AL-00-05-04-01 86,090 72,236 13,854 Expended but not received
._ Highway Planning and Construction PL-0313(36) - 52,713 (52,713) Expended in prior year
Highway Planning and Construction PL-0313(37) 177,356 80,445 96,911 Expended but not received
Highway Planning and Construction PL-0313(38) 94,319 - 94,319 Expended but not received
FTA Grant:
WPI#1812992 - 34,210 (34,210) Expended in prior year
AH707 58,682 - 58,682 Expended but not received
Section 5307 48,789 - 48,789 Expended but not received
Immokalee Circulator 1 43,608 35,308 8,300 Expended but not received
Immokalee Circulator 2 25,737 21,524 4,213 Expended but not received
Victims of Crime Act(VOCA) 71,944 68,594 3,350 Expended but not received
$ 1,652,437 $ 1,500,744 $ 151,693
179
County of Collier
,,,,/ CLERK OF THE CIRCUIT COURT
4a+` COWER COUNTY COURTHOUSE
n . •q\ 3301 TAMIAMI TRAIL EAST
dfriP.O.BOX 413044 CIRCUIT COURT
NAPLES,FLORIDA 34101-3044 COUNTY COURT
Dwight E. Brock COUNTY RECORDER
CLERK BOARD OF
Clerk COUNTY COMMISSIONERS
January 22, 2001
MANAGEMENT ASSERTION REPORT
We hereby assert that Collier County complied with allowable cost requirements and other
applicable requirements of the grants and aids appropriations identified on the accompanying —
Schedule of State Financial Assistance during the fiscal year ended September 30, 2000.
DW'i"fif rock Thomas W. 011iff
g
Clerk he Circuit Court County Manager
J es L. Mitchell, CIA, CFE, CBA Don - . it-
Director of Finance and Accounting Sheriff
—
180
KPMG •
P.O. Box 31002
St. Petersburg, FL 33731-8902
P.O. Box 1439
Tampa, FL 33601-1439
Management Letter
Distinguished Members of the
Board of County Commissioners
Collier County,Florida:
We have audited the general-purpose financial statements of Collier County, Florida as of and for the year
ended September 30, 2000, and have issued our report thereon dated January 19, 2001. In planning and
performing our audit of the general-purpose financial statements of Collier County, Florida, we considered
• internal control in order to determine our auditing procedures for the purpose of expressing our opinion on
the financial statements. An audit does not include examining the effectiveness of internal control and does
not provide assurance on internal control. We have not considered internal control since the date of our
report.
We have also issued our report dated January 19, 2001, on our consideration of Collier County, Florida's
internal control over financial reporting and on our tests of its compliance with certain provisions of laws,
regulations, contracts, and grants. Disclosures in that report,if any, should be considered in conjunction with
this management letter.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States. Additionally, our audit was conducted in accordance with
the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of governmental
audits performed in the State of Florida and require that certain items be addressed in this letter.
The Rules of the Auditor General Section 10.554(1)(e)I require that, unless otherwise required to be reported
in the auditor's report on compliance and internal controls or in the schedule of findings and questioned
costs, a management letter shall include: (1) a statement as to whether or not inaccuracies, shortages,
defalcations, fraud and violations of laws, rules, regulations, and contractual provision reported in the
preceding annual financial audit report have been corrected, and (2) a statement as to whether or not
recommendations made in the preceding annual financial audit report have been followed. There were no
inaccuracies, shortages, defalcations, fraud or violations of laws, rules,regulations, or contractual provisions
reported in the preceding annual financial audit. Additionally, there were no recommendations made in the
preceding annual financial audit.
KPMG LLP.KPMG LLP a US.limited liability partnership,is
a member of KPMG International,a Swiss association_
The Rules of the Auditor General Section 10.554(1)(e)2 state that a management letter shall include a
statement as to whether or not the local governmental entity is in a state of financial emergency as a
consequence of conditions described in Section 218.503(1), Florida Statutes. Section 218.503(1) states that
a local governmental entity is in a state of financial emergency when any of the following conditions occur:
(a) Failure, within the same fiscal year in which due, to pay short-term loans from banks or failure to
make bond debt service payments when due;
(b) Failure to transfer at the appropriate time, due to lack of funds: (1)taxes withheld on the income of
employees; or (2) employer and employee contributions for a) federal social security, or b) any —
pension,retirement or benefit plan of an employee;
(c) Failure for any one pay period to pay, due to lack of funds: (1) wages and salaries owed to _
employees; or(2)retirement benefits owed to former employees;
(d) An unreserved or total fund balance or retained earnings deficit for which sufficient resources of the
local government entity are not available to cover the deficit for two successive years; and --
(e) Noncompliance of the local government retirement system with actuarial conditions provided by
law.
Management of the County has determined that the County is not in a state of financial emergency as defined
in Section 218.503(1). In connection with our audit of the financial statements of Collier County, Florida, _
the results of our tests did not indicate that the County is in a state of financial emergency as a consequence
of the conditions in Section 218.503(1).
Section 11.45, Florida Statutes, states that an auditor shall notify each member of the governing body of a
local government entity for which deteriorating financial conditions exist which may cause a condition
described in Section 218.503(1) to occur if actions are not taken to address such conditions. Management of
the County has determined that deteriorating financial conditions do not exist which could cause a condition
described in Section 218.503(1)to occur if actions are not taken to address such conditions.
As required by the Rules of the Auditor General, Section 10.554(e)(3) we determined that Collier County,
Florida's fiscal year 2000 annual financial report, which was filed with the Florida Department of Banking
and Finance pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the audited financial
statements for the same period.
The Rules of the Auditor General, Section 10.554(e)(4) require that we determine whether or not Collier
County, Florida complied with Section 218.415, Florida Statutes, regarding the investment of public funds.
Collier County, Florida was in compliance with Section 218.415, Florida Statutes as it relates to the
investment of public funds.
The Rules of the Auditor General, Section 10.554(e)(6) require that we report any recommendations to
improve Collier County, Florida's financial management, accounting procedures, and internal controls. The
recommendations to improve Collier County, Florida's financial management, accounting procedures, and
internal controls are included in Appendix A. The status of prior year comments is noted in Appendix B.
The Rules of the Auditor General, Section 10.554(e)(7) require that we report any recommendations to
address the deteriorating financial conditions disclosed pursuant to Section 11.45(3)(a)8, Florida Statutes.
There were no deteriorating financial conditions disclosed pursuant to Section 11.45(3)(a)8,Florida Statutes.
The Rules of the Auditor General, Section 10.554(e)(8) state that, if not already reported in the auditors'
report on compliance and internal controls or in the schedule of findings and questioned costs, the
management letter include:
(a) Violations of laws, rules, regulations, and contractual provisions that have occurred, or are likely to
have occurred, and were discovered within the scope of the audit.
(b) Improper or illegal expenditures discovered within the scope of the audit that may or may not
materially affect the financial statements.
(c) Other matters requiring correction that may or may not materially affect the financial statements
reported on, including,but not limited to:
(1) Improper or inadequate accounting procedures (i.e. the omission of required disclosures from
the annual financial statements).
(2) Failures to properly record financial transactions.
(3) Other inaccuracies, shortages, defalcations, and instances of fraud discovered by, or that come
to the attention of, the auditor.
The results of our audit disclosed no violations of laws, rules, regulations or contractual provisions, no
improper or illegal expenditures, or other matters requiring correction.
The Rules of the Auditor General Section 10.554(e)(9) also require that we report on Collier County,
Florida's legal authority or enabling act. In that regard, Collier County, Florida was established by the
Constitution of the State of Florida, Article VIII, Section 1(d).
'�
* * * * *
This report is intended solely for the information and use of the Collier County, Florida Board of County
Commissioners, management, and the Auditor General of the State of Florida, and is not intended to be and
should not be used by anyone other than these specified parties.
KI-PMG- LLP
January 19, 2001
Appendix A
Current Year Comments and Recommendations
Mml
Accounts Receivable
Currently the Board of County Commissioners does not follow-up on delinquent miscellaneous accounts
receivable. Several of the items selected for subsequent receipts testwork were aged greater than 90 days and
in some cases more than a year. No reserve is held on these receivables and many of the items are
considered uncollectible due to the nature of the receivable.
Recommendation
We recommend that the Board of County Commissioners implement a procedure to monitor delinquency and
collectibility for miscellaneous receivables and consider writing off those considered uncollectible.
Appendix B
Prior Year Comments
• The following represents prior year findings that were fully implemented.
Fixed Assets
In order to account for construction costs while a project is being built, the County tracks each project's
activity within a unique project account. When a project is complete, the costs associated with a project are
transferred into fixed assets. Subsequently, these costs are depreciated over the life of the asset. During the
current year, we noted that there were several construction projects, which were significantly complete, that
were not transferred to fixed assets on a timely basis. We recommend that the County implement formal
policies and procedures in order to ensure that construction in progress transfers are completed upon
reaching significant completion.
Status
The County ensured all completed projects were transferred to fixed assets in a timely manner.
WmOn
crRo County of Collier
,orm CLERK OF THE CIRCUIT COURT
'` a COLLIER COUNTY COURTHOUSE
3301 TAMIAMI TRAIL EAST
P.O.BOX 413044 CIRCUIT COURT
a�urrt+ NAPLES,FLORIDA 34101-3044 COUNTY COURT
Dwight E. Brock COUNTY RECORDER
Clerk CLERK BOARD OF
COUNTY COMMISSIONERS
February 21, 2001
Mr. Donald M. Jones, Jr.
KPMG LLP
Barnett Tower, Suite 500
One Progress Plaza
St. Petersburg, FL 33701
Dear Mr. Jones:
We have reviewed your firm's Management Letter regarding the audit of Collier County,
Florida for the fiscal year ended September 30, 2000.
In accordance with Chapter 10.550, Rules of the Auditor General and Section 11.45 of
the Florida Statutes, your firm's Management Letter and the attached written statements
of responses will be presented to the Board of County Commissioners on February 27,
2001 along with the presentation of the Comprehensive Annual Financial Report.
The attached statement contains a response to all of the Current Year and Prior Year
Comments and Recommendations listed in the Management Letter.
Respectfully,
James L. Mitchell, CIA, CFA, CBA
Director of Finance and Accounting
Response to Current Year Comments and Recommendations
Accounts Receivable
Management agrees that formal procedures to periodically assess the collectibility of
miscellaneous accounts receivable need to be implemented. We propose a centralized,
two step approach whereby the collection of receivables is pursued vigorously, and if
found uncollectible, the Board of County Commissioners will be periodically informed
and advised to write off the relevant accounts receivable. The Finance and Accounting
... Department, in concert with the County Manager's agency, will work to create an
objective set of criteria to use in determining the point at which to deem the accounts
receivable uncollectible.