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, 2007.
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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 (2.13 MB).
TABLE OF CONTENTS
INTRODUCTORY SECTION
Clerk and Accountants' Letter of Transmittal
IV
Certificate of Achievement for Excellence in Financial Reporting
XVI
Principal Officials
XVII
Organizational Chart
XVIII
FINANCIAL SECTION
Independent Auditor's Report
1
MANAGEMENT'S DISCUSSION AND ANALYSIS
3
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Assets
20
Statement of Activities
21
Fund Financial Statements:
Balance Sheet - Governmental Funds
22
Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
23
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
24
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
25
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Grants
26
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Impact Fees
27
Statement of Net Assets - Proprietary Funds
28
Statement of Revenue, Expenses, and Changes in Fund Net Assets - Proprietary Funds
39
Statement of Cash Flows - Proprietary Funds
30
Statement of Fiduciary Net Assets - Agency Fund
32
Notes to the Financial Statements
33
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
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
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
Legal Debt Margin Information
138
Pledge Revenue Coverage, Last Ten Years, Sales Tax Revenue Bonds
139
Pledge Revenue Coverage, Last Ten Years, Constitutional Fuel Tax Revenue Refunding Bonds
140
Pledge Revenue Coverage, Last Ten Years, Local Option Fuel Tax and Public Service Tax Bonds
141
Pledge Revenue Coverage, Last Ten Years, Public Service Tax Revenue Bonds
142
Pledge Revenue Coverage, Last Ten Years, Water and Swere Bonds
143
Demographic and Economic:
Demographic and Economic Statistics, Last Ten Years
144
Principal Employers, Last Year and Nine Years Ago
145
Operating:
Operating Indicators by Function and Program
146
Full-time Equivalent County Government Employes by Fuction, Last Ten Years
148
Capital Assests Statistics by Function and Program
149
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
150
Independent Auditor's Report on Schedule of Federal and State Financial Assistance
152
Schedule of Federal and State Financial Assistance
153
Notes to Schedule of Federal and State Financial Assistance
166
Independent Auditor's Report on Compliance and Internal Control Over Compliance Applicable to Each Major Federal Program and State Project
168
Schedule of Findings and Questioned Costs
170
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Stacy M. Butterfield
CPA
Clerk of Courts
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Clerk of the Circuit Court
General Information
255 N Broadway Ave
Bartow, FL 33830
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Phone
(863) 534-4000
Fax
(863) 534-4584
Email
Stacy Butterfield
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