Financial Services CAFR

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	Title Page
	Table of Contents
	Letter of Transmittal	[Has it's own Table of Contents. Use RETURN button on left side of any page to return to the Letter of Transmittal Table of Contents.]
	Certificate of Achievement
	County of Volusia, Florida, Principal County Officials
	County of Volusia, Organizational Chart
	Report of Independent Accountants
	Combined Balance Sheet · All Fund types, Account Groups, and Discretely Presented Component Units
	Combined Statement of Revenues, Expenditures, and Changes in Fund Balances · All Governmental Fund Types, Similar Trust Fund, and Discretely Presented Component Units
	Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual · All Budgeted Government Fund Types
	Combined Statement of Revenues, Expenses, and Changes in Retained Earnings/Fund Balances · All Proprietary Fund Types, Similar Trust Fund, and Discretely Presented Component Unit
	Statement of Changes in Plan Net Assets · Volunteer Firefighters Pension Plan
	Combined Statement of Cash Flows · All Proprietary Fund Types, Similar Trust Fund, and Discretely Presented Component Unit
	Combining Balance Sheet · Component Units Combining Statement of Revenues, Expenditures, and Changes in Fund Balances · Component Units
	Notes to Financial Statements Note 1 · Summary of Significant Accounting Policies Note 2 · Property Taxes Note 3 · Cash and Investments Note 4 · Interfund Receivables and Payables Note 5 · Fixed Assets
	Notes to Financial Statements Note 6 · Long-Term Debt Note 7 · General Long-Term Debt Note 8 · Conduit Debt Obligations Note 9 · Employee Receivables Note 10 · Segment Information for Enterprise Funds
	Notes to Financial Statements Note 11 · Pension Plans Note 12 · Special Assessment Receivables Note 13 · Residual Equity Transfers Note 14 · Deferred Assessments, Passenger Facility Charges Note 15 · Airport Leasing Arrangements with Tenants and Property Held for Lease Note 16 · Municipality Agreements Note 17 · Retained Earnings Deficit Note 18 · Closure and Postclosure Care Cost Note 19 · Commitments and Contingencies Note 20 · Subsequent Event
	Required Supplemental Information
	General Fund Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balance Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
	Special Revenue Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
	Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
	Debt Service Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Combining Statement of Revenues, Expenditures, Changes in Fund Balances-Budget and Actual
	Capital Projects Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
	Enterprise Funds Combining Balance Sheet Combining Statement of Revenues, Expenses, and Changes in Retained Earnings Combining Statement of Cash Flows
	Internal Service Funds Combining Balance Sheet Combining Statement of Revenues, Expenses, and Changes in Retained Earnings Combining Statement of Cash Flows
	Trust and Agency Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Statement of Plan Net Assets - Volunteer Firefighters Pension Plan Statement of Changes in Plan Net Assets - Volunteer Firefighters Pension Plan Statement of Revenues, Expenses, and Changes in Fund Balance - Corrections Commissary Statement of Cash Flows - Corrections Commissary Combining Statement of Changes in Assets and Liabilities
	Schedules General Fixed Assets by Sources Changes in General Fixed Assets by Function and Activity General Fixed Assets by Function and Activity
	Statistical Section General Governmental Expenditures and Other Financing Uses by Function General Governmental Revenues and Other Financing Sources by Source Property Tax Levies and Collections
	Statistical Section Assessed and Estimated Actual Value of Taxable Property Property Tax Levies and Tax Rates - Direct and Overlapping Governments Collections on Special Assessments for Improvements Ratio of Net General Bonded Debt to Net Assessed Value and Net Bonded Debt per Capita Computation of Legal Debt Margin
	Statistical Section Computation of Direct and Overlapping Debt Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Revenue Bond Coverage
	Statistical Section Principal Taxpayers - Ad Valorem Taxes Demographic Statistics Construction, Bank Deposits and Property Value Miscellaneous Statistical Data