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, 2004.
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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 (1.97 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
21
Statement of Activities
22
Fund Financial Statements:
Balance Sheet - Governmental Funds
23
Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
24
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
25
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
26
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Grants
27
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Impact Fees
28
Statement of Net Assets - Proprietary Funds
29
Statement of Revenue, Expenses, and Changes in Fund Net Assets - Proprietary Funds
30
Statement of Cash Flows - Proprietary Funds
31
Statement of Fiduciary Net Assets - Agency Fund
33
Notes to the Financial Statements
34
Other Major Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Road Construction Fund
69
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES:
Combining Balance Sheet - Nonmajor Governmental Funds
73
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
76
Budgetary Comparison Schedules
78
Combining Statement of Net Assets - Internal Service Funds
103
Combining Statements of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
104
Combining Statement of Cash Flows - Internal Service Funds
105
Combining Statement of Fiduciary Net Assets Cash Flows - All Agency Funds
107
Combining Statement of Charges in Net Assets - All Agency Funds
108
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL ACTIVITIES:
Comparative Schedules by Source
110
Schedule by Function and Activity
111
Schedule of Changes by Function and Activity
112
STATISTICAL SECTION
All General Governmental Fund Types:
General Governmental expenditures by Function - Last Ten Fiscal Years
113
General Governmental Revenues by Source - Last Ten Fiscal Years
114
Property Tax Levies, Collections, Adjustments and Discounts Allowed - Last Ten Fiscal Years
115
Schedule of Assessed and Taxable Property Values - Last Ten Fiscal Years
116
Property Tax Millage Rates and Tax Levies - Direct and Overlapping Governments (Per $1,000 of Assessed Value) - Last Ten Fiscal Years
117
Special Assessment Billings and Collections - Last Ten Fiscal Years
118
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita - Last Ten Fiscal Years
119
Computation of Direct and Overlapping Debt
120
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures - Last Ten Fiscal Years
121
Schedule of Revenue Bond Coverage:
Water and Sewer Revenue Bonds, Last Ten Fiscal Years
122
Salaries and Surety Bonds of Elected Officials
123
Demographic Statistics - Last Ten Fiscal Years
124
Building Permits, Aggregate Bank Deposits and Assessed Value of Taxable Property - Last Ten Fiscal Years
125
Principal Taxpayers
126
Miscellaneous Statistical Data
127
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
128
Independent Auditor's Report on Schedule of Federal and State Financial Assistance
129
Schedule of Federal and State Financial Assistance
130
Notes to Schedule of Federal and State Financial Assistance
141
Independent Auditor's Report on Compliance and Internal Control Over Compliance Applicable to Each Major Federal Program and State Project
143
Schedule of Findings and Questioned Costs
145
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Stacy M. Butterfield
CPA
Clerk of Courts
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Clerk of the Circuit Court
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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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