Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 2004

ENTIRE REPORT (PDF 15,976 KB)

• Title Page/Cover (PDF 101 KB)
• Table of Contents (PDF 145 KB)
• Introduction (PDF 194 KB)
• County Administrator's Message (PDF 96 KB)
• Letter of Transmittal (PDF 287 KB)
• Certificate of Achievement (PDF 131 KB)
• Organization Chart (PDF 133 KB)

FINANCIAL

• Report of Independent Certified Public Accountants (PDF 97 KB)
• Management's Discussion and Analysis (PDF 175 KB)
• Basic Financial Statements
• Statement of Net Assets, September 30, 2004 (PDF 97 KB)
• Statement of Activities for the Fiscal Year Ended September 30, 2004 (PDF 98 KB)
• Balance Sheet, Governmental Funds (PDF 102 KB)
• Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets (PDF 97 KB)
• Statement of Revenues, Expenditures and Changes in Fund Balances (PDF 102 KB)
• Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities (PDF 92 KB)
• Proprietary Funds - Statement of Net Assets (PDF 97 KB)
• Proprietary Funds - Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF 244 KB)
• Proprietary Funds - Statement of Cash Flows (PDF 271 KB)
• Statement of Fiduciary Assets and Liabilities (PDF 234 KB)
• Component Units - Statement of Net Assets (PDF 131 KB)
• Component Units - Statement of Activities (PDF 100 KB)
• Photograph
• Notes to Financial Statements - Contents (PDF 318 KB)
• Required Supplementary Information
• General and Major Special Revenue Funds (PDF 128 KB)
• General Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 148 KB)
• Sheriff Operations Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 147 KB)
• County Transportation Trust Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 148 KB)
• Supplemental Combining and Individual Fund Statements and Schedules
• Governmental Funds (PDF 119 KB)
• Combining Balance Sheet - Nonmajor Governmental Funds (PDF 143 KB)
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds (PDF 144 KB)
• Nonmajor Special Revenue Funds - Combining Balance Sheet (PDF 227 KB)
• Nonmajor Special Revenue Funds - Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF 228 KB)
• Tourist Development Tax Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Local Housing Assistance Trust Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Water Control Districts Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Broward Economic Development Board Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Other Special Revenue Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Clerk Operations Fund -- Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Clerk Special Revenue Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Property Appraiser Operations Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Supervisory of Elections Operations Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Photograph
• Nonmajor Debt Service Funds - Combining Balance Sheet (PDF 227 KB)
• Nonmajor Debt Service Funds - Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF 228 KB)
• 1986 General Obligation Bonds Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• 2001 General Obligation Bonds Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• 2004 General Obligation Bonds Debt Service Fund - Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• General Obligation Refunding Bonds Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 144 KB)
• Tourist Tax Revenue Bonds Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• 1995 Special Obligation Refunding bonds Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• 1996 Professional Sports Facilities and Civic Arena bonds Debt Service Fund (PDF 143 KB)
• 1998 Gas Tax Revenue Refunding Bonds Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Florida Financing Loan Pool Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Certificates of Participation Debt Service Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 143 KB)
• Photograph
• Major Capital Projects Fund Capital Outlay Reserve Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual (PDF 144 KB)
• Nonmajor Capital Projects Funds - Combining Balance Sheet (PDF 227 KB)
• Nonmajor Capital Projects Funds - Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) (PDF 228 KB)
• Proprietary Funds (PDF 109 KB)
• Nonmajor Enterprise Funds - Combining Statement of Net Assets (PDF 131 KB)
• Nonmajor Enterprise Funds - Combining Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF 130 KB)
• Nonmajor Enterprise Funds - Combining Statement of Cash Flows (PDF 131 KB)
• Internal Service Funds - Combining Statement of Net Assets (PDF 130 KB)
• Internal Service Funds - Combining Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF 131 KB)
• Internal Service Funds - Combining Statement of Cash Flows (PDF 131 KB)
• Fiduciary Funds (PDF 113 KB)
• Fiduciary Funds - Combining Statement of Fiduciary Assets and Liabilities - Agency Funds (PDF 145 KB)
• Agency Funds - Combining Statement of Changes in Assets and Liabilities (PDF 233 KB)
• Supplemental Financial Schedules (PDF 110 KB)
• Water and Wastewater Fund - Schedule of Net Revenue and Debt Coverage Calculation (PDF 145 KB)
• Aviation Fund - Schedule of Deposits to and Withdrawals from Special Funds and Accounts Created by Bond Resolutions and Schedule of Bonds Issued, Paid, Purchased, Redeemed, Cancelled and Defeased (PDF 134 KB)
• Aviation Fund - Schedule of Revenues and Current Expenses and Calculation of Debt Coverage in Accordance with Bond Resolution Section 704 (a) and Schedule of Lien Bond Sufficiency Test (PDF 141 KB)
• Port Everglades fund - Schedule of Revenues, Expenses and Debt Service Coverage (PDF 146 KB)
• Professional Sports Facilities Bonds and First Florida Loan Agreements - Annual Disclosure Information and Debt Service Capacity Calculation For Covenant to Budget and Appropriate Debt Associated with the Broward County Professional Sports Facilities Tax and Revenue Bonds, Series 1996A and B and Loan Agreements between the County and the First Florida Governmental Financing Commission (PDF 233 KB)
• Photograph

STATISTICAL

• General Fund Revenues and Other Financing Sources By Source - Table 1 and General Fund Expenditures and Other Uses By Function - Table 2 (PDF 148 KB)
• Property Tax Leview and Tax Collections - Table 3 (PDF 148KB)
• Assessed Value of Real Property - Table 4 and Net Assessed Value of Real and Personal Property - Table 5 (PDF 147 KB)
• Property Tax Rates and Tax Levies - Direct and Overlapping governments - Table 6 (PDF 115 KB)
• Ratio of Net General Bonded Debt To Net Assessed Property Value - Net General Bonded Debt Per Capita - Table 7 and Computation of Direct and Overlapping Debt - Table 8 (PDF 155 KB)
• Ratio of Total Debt Service Expenditures - For General Obligation Bonds to Total General Fund Expenditures and Transfers Out - Table 9 and Schedule of Revenue bond Coverage - Water and Wastewater - Table 10 (PDF 154 KB)
• Schedule of Revenue Bond Coverage - Other Revenue bonds - Table 11 and Collections of Designated Revenues and Debt Service Coverage - Special Obligation Refunding bonds, Series 1995 - Table 12 (PDF 153 KB)
• Demographic Statistics - Table 13 and Construction, Bank Deposits and Property Value - Table 14 (PDF 151 KB)
• Principal Taxpayers - Table 15 and Insurance in Force - Table 16 (PDF 153 KB)
• Miscellaneous Statistical Data - Table 17 (PDF 239 KB)
• In Memory of William Markham, Property Appraiser (PDF 328 KB)

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