COMPREHENSIVE ANNUAL FINANCIAL REPORT
The CAFR is an in-depth, detail report containing the County's financial statements for the fiscal year ended September 30, 2008.
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You can view and download individual sections of the CAFR report from the Table of Contents (below) or click here to download the entire CAFR in a single PDF.
TABLE OF CONTENTS
INTRODUCTORY SECTION
Clerk and Accountants' Letter of Transmittal
V
Certificate of Achievement for Excellence in Financial Reporting
XVIII
Principal Officials
XIX
Organizational Chart
XX
FINANCIAL SECTION
Independent Auditor's Report
1
MANAGEMENT'S DISCUSSION AND ANALYSIS
3
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Assets
18
Statement of Activities
19
Fund Financial Statements:
Balance Sheet - Governmental Funds
20
Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
21
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
22
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
23
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Grants
24
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Impact Fees
25
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Indigent Healthcare
26
Statement of Net Assets - Proprietary Funds
27
Statement of Revenue, Expenses, and Changes in Fund Net Assets - Proprietary Funds
28
Statement of Cash Flows - Proprietary Funds
29
Statement of Fiduciary Net Assets - Agency Fund
31
Notes to the Financial Statements
32
REQUIRED SUPPLEMENTAL INFORMATION:
70
COMBINING AND INDIVIDUTAL FUND SCHEDULES:
Other Major Fund:
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Public Safety Capital Improvement Fund
72
Nonmajor Funds:
Combining Balance Sheet - Nonmajor Governmental Funds
76
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
80
Budgetary Comparison Schedules
84
Internal Service Funds:
Combining Statement of Net Assets - Internal Service Funds
121
Combining Statements of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
122
Combining Statement of Cash Flows - Internal Service Funds
123
Agency Funds:
Combining Statement of Fiduciary Net Assets Cash Flows - All Agency Funds
125
Combining Statement of Charges in Net Assets - All Agency Funds
126
STATISTICAL SECTION
All Financial Trends:
Net Assets by Component - Last Five Years
128
Changes in Net Assets - Last Five Years
129
Fund Balances - Governmetnal Funds, Last Five Years
130
Changes in Fund Balances - Governmental Funds, Last Ten Years
131
Revenue Capacity:
Just Value and Estimated Actual Value of Taxable Property, Last Ten Years
132
Direct and Overlapping Property Tax Rates, Last Ten Years
133
Principal Property Tax Payers, Current Year adn Nine Years Ago
134
Property Tax Levies and Collections, Last Ten Years
135
Debt Capacity:
Ratios of Outstanding Debt by Type, Last Ten Years
136
Direct and Overlapping Government Activities Debt
137
Pledge Revenue Coverage, Last Ten Years, Sales Tax Revenue Bonds
138
Pledge Revenue Coverage, Last Ten Years, Constitutional Fuel Tax Revenue Refunding Bonds
139
Pledge Revenue Coverage, Last Ten Years, Local Option Fuel Tax and Public Service Tax Bonds
140
Pledge Revenue Coverage, Last Ten Years, Public Service Tax Revenue Bonds
141
Pledge Revenue Coverage, Last Ten Years, Water and Swere Bonds
142
Demographic and Economic:
Demographic and Economic Statistics, Last Ten Years
143
Principal Employers, Last Year and Nine Years Ago
144
Operating:
Operating Indicators by Function and Program
145
Full-time Equivalent County Government Employes by Fuction, Last Ten Years
147
Capital Assests Statistics by Function and Program
148
Other Supplemental Schedules:
Capital Improvement Revenue Bonds, Series 2000, 2002, 2004 and 2004A Continueing Disclosure, Ditribution Percentages, Historical Sales Taxe Revenues of the County
149
Public Facilities Revenue Bonds, Series 2005 Continuing Disclosure, County Revenure Sharing Apportionment Factor Data, Revenue Sharing Trust Fund for Counties Receipts
150
Public Facilites Revenue Bonds, Series 2005 Continuing Disclosure, Pledged Revenue Share Monies, Pro Forma Deb Coverage
151
Constitutional Fuel Tax Revenue Refunding Bonds, Series 2006 Continuing Disclosure, Historical Destribution of Constitutional Fuel Tax Revenues to Polk County, Historical and Pro Forma Debt Service Coverage
152
Constitutional Fuel Tax Revenue Refunding Bonds, Series 2006 Continuing Disclosure, Historical Gasoline Sales, Population Count, Distribution Factor and Relative Land Area for Polk County
153
Transportation Improvement Revenue Bonds, Series 2000 and 2004 Continuing Disclosure, Annual Share of Polk County Fuel Tax Revenue, Motor Fuel Gallons Sold in Polk County
154
Transportation Improvement Revenue Bonds, Series 2000 and 2004 Continuing Disclosure, Polk County Distribution Percentages(Under Ordinance No. 87.04 Annual Public Service Tax Revenue)
155
Utility Systems Revenue Bonds, Series 1997B, 2003, 2004A and 2004B Continuing Disclosure, Historical Revenues and Expenses
156
Utility Systems Revenue Bonds, Series 1997B, 2003, 2004A and 2004B Continuing Disclosure, Residental Water, Wastewater and Reclaimed Water Rates
158
166
Utility Systems Revenue Bonds, Series 1997B, 2003, 2004A and 2004B Continuing Disclosure, Wastewater System Permitted Capacity, Actual Flows and Peak Flows
167
COMPLIANCE SECTION
Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Governmental Auditing Standards
168
Independent Auditor's Report on Schedule of Federal and State Financial Assistance
170
Schedule of Federal and State Financial Assistance
171
Notes to Schedule of Federal and State Financial Assistance
185
Independent Auditor's Report on Compliance and Internal Control Over Compliance Applicable to Each Major Federal Program and State Project
187
Schedule of Findings and Questioned Costs
189
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Stacy M. Butterfield
CPA
Clerk of Courts
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