The County of Volusia 1999 CAFR (Comprehensive Annual Financial Report)
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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
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
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
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
Statistical Section
Principal Taxpayers - Ad Valorem Taxes
Demographic Statistics
Construction, Bank Deposits and Property Value
Miscellaneous Statistical Data
