The County of Volusia 1998 CAFR (Comprehensive Annual Financial Report)

We are pleased to present the 1998 County of Volusia Comprehensive Annual Financial Report. This is the second consecutive year the County has made available the annual financial report on-line.

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1. Title page

2. Table of Contents

3. 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.]

4. Certificate of Achievement

5. County of Volusia, Florida, Principal County Officials

6. County of Volusia, Organizational Chart

7. Report of Independent Accountants

8. Combined Balance Sheet · All Fund types, Account Groups, and Discretely Presented Component Units

9. Combined Statement of Revenues, Expenditures, and Changes in Fund Balances · All Governmental Fund Types, Similar Trust Fund, and Discretely Presented Component Units

10. Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual · All Budgeted Government Fund Types

11. Combined Statement of Revenues, Expenses, and Changes in Retained Earnings/Fund Balances · All Proprietary Fund Types, Similar Trust Fund and Discretely Presented Component Unit

12. Statement of Changes in Plan Net Assets · Volunteer Firefighters Pension Plan

13. Combined Statement of Cash Flows · All Proprietary Fund Types, Similar Trust Fund and Discretely Presented Component Unit

14. Combining Balance Sheet · Component Units

15. Combining Statement of Revenues, Expenditures, and Changes in Fund Balances · Component Units

16.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

17. Notes to Financial Statements
Note 6 · Long-Term Debt
Note 7 · General Long-Term Debt
Note 8 · Conduit Debt Obligations
Note 9 · Employee Receivables

18.Notes to Financial Statements
Note 10 · Segment Information for Enterprise Funds
Note 11 · Pension Plans
Note 12 · Special Assessment Receivables
Note 13 · Year 2000 Issue
Note 14 · Residual Equity Transfers
Note 15 · Deferred Assessments, Passenger Facility Charges
Note 16 · Airport Leasing Arrangements with Tenants and Property Held for Lease
Note 17 · Municipality Agreements
Note 18 · Retained Earnings Deficit
Note 19 · Closure and Postclosure Care Cost
Note 20 · Commitments and Contingencies
Note 21 · Deferred Compensation
Note 22 · Subsequent Event

19. Required Supplemental Information

20. 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

21. Special Revenue Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

22. Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual

23. 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

24. Capital Projects Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

25. Enterprise Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenses, and Changes in Retained Earnings
Combining Statement of Cash Flows

26.Internal Service Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenses, and Changes in Retained Earnings
Combining Statement of Cash Flows

27. 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

28. Schedules
General Fixed Assets by Sources
Changes in General Fixed Assets by Function and Activity
General Fixed Assets by Function and Activity

29. Statistical Section
General Governmental Expenditures and Other Financing Uses by Function
General Governmental Revenues and Other Financing Sources by Source

30. Statistical Section
Property Tax Levies and Collections
Assessed and Estimated Actual Value of Taxable Property
Property Tax Levies and Tax Rates - Direct and Overlapping Governments
Collections on Special Assessments for Improvements

31. Statistical Section
Ratio of Net General Bonded Debt to Net Assessed Value and Net Bonded Debt per Capita
Computation of Legal Debt Margin
Computation of Direct and Overlapping Debt
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures
Revenue Bond Coverage

32. Statistical Section
Principal Taxpayers - Ad Valorem Taxes
Demographic Statistics
Construction, Bank Deposits and Property Value
Miscellaneous Statistical Data