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Comprehensive Annual Financial Report (CAFR) FY 2003-2004

The Miami-Dade County Comprehensive Annual Financial Report (“CAFR”) covers the fiscal year ending September 30, 2004, pursuant to Florida State law. The financial statements are prepared in accordance with generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (“GASB”) and audited by a firm of independent certified public accountants retained by the County and paid from its public funds.

The data is presented in a manner designed to fairly set forth the financial position and results of operations of the County, and all disclosures necessary to enable the reader to gain an understanding of the County’s financial activity have been included.

 

Introductory Section

Financial Section

Independent Auditors’ Report 

Management’s Discussion and Analysis (Required Supplementary Information) 

Basic Financial Statements:

Government-wide Financial Statements: 

Statement of Net Assets 

Statement of Activities 

Fund Financial Statements:

Governmental Funds Financial Statements: 

  • Balance Sheet
  • Reconciliation of the Balance Sheet
  • Governmental Funds to the Statement of Net Assets
  • Governmental Activities
  • Statement of Revenues, Expenditures, and Changes in Fund Balances
  • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
  • Governmental Funds to the Statement of Activities

Proprietary Funds Financial Statements: 

  • Statement of Net Assets
  • Statement of Revenues, Expenses, and Changes in Fund Net Assets
  • Statement of Cash Flow

Fiduciary Fund Financial Statements: 

  • Statement of Fiduciary Assets and Liabilities - Agency Funds 

Notes to the Financial Statements 

Required Supplementary Information: 

General Fund

  • Schedule of Revenues, Expenditures, and Changes in Fund Balances, Budget and Actual Public Health Trust
  • Schedule of Employer Contributions

Notes to the Required Supplementary Information 

Combining and Individual Fund Statements and Schedules 

General Fund

  • Supplemental Statement of Revenues,Expenditures, and Changes in Fund Balances

Non-major Governmental Funds: 

  • Combining Balance Sheet - Non-major Governmental Funds by Fund Type
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
  • Non-major Governmental Funds by Fund Type

Non-major Special Revenue Funds: 

  • Combining Balance Sheet—Non-major Special Revenue Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
  • Non-major Special Revenue Funds
  • Combining Schedules of Revenues, Expenditures, and Changes in Fund Balances
  • Non-major Special Revenue Funds, Budget and Actual

Non-major Debt Service Funds: 

  • Combining Balance Sheet - Non-major Debt Service Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
  • Non-major Debt Service Funds
  • Combining Schedules of Revenues, Expenditures, and Changes in Fund Balances
  • Non-major Debt Service Funds, Budget and Actual

Non-major Capital Projects Funds: 

  • Combining Balance Sheet - Non-major Capital Projects Funds  
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
  • Non-major Capital Projects Funds

Non-major Permanent Funds: 

  • Combining Balance Sheet - Non-major Permanent Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
  • Non-major Permanent Funds

Non-major Enterprise Funds: 

  • Combining Statement of Net Assets - Non-major Enterprise Funds
  • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
  • Non-major Enterprise Funds
  • Combining Statement of Cash Flows - Non-major Enterprise Funds

Fiduciary Fund Financial Statements: 

  • Combining Statement of Fiduciary Assets and Liabilities - Agency Funds 

Capital Assets Used in the Operation of Governmental Funds: 

  • Schedule by Function
  • Schedule of Changes by Function
  • Comparative Schedules by Source

Statistical Section

General Fund Statistics: Adobe Reader Icon

  • General Fund Revenues and Other Financing Sources by Source
  • General Fund Tax Revenues by Source
  • General Fund Expenditures and Other Uses by Function

Tax Related Statistics: Adobe Reader Icon

  • Property Tax Rates and Tax Levies - Direct and Overlapping Governments
  • Property Tax Levies and Tax Collection
  • Assessed Value of Taxable Property
  • Municipal Millage Rates
  • Tax Increment Statistics

Debt Related Statistics: Adobe Reader Icon

  • General and Special Obligation Bonds Payable of All Municipalities,
    School Board and Miami-Dade County
  • Ratio of Net General Bonded Debt to Net Assessed Property Value–Net General Bonded Debt Per Capita
  • Ratio of Total Debt Service Expenditures for General Obligation Bonds to Total General Fund Expenditures and Net Transfers
  • Schedule of Revenue Bond Coverage - Enterprise Funds
  • Current Debt Ratios of Miami-Dade County - Computation of Direct and Overlapping Debt

General Statistical Data: Adobe Reader Icon

  • Incorporation and Adoption - Business Resources
  • Communications - Cultural, Recreational and Sports
  • Education - Film, Television and Print
  • Health - International
  • Public Library System - Mass Transit
  • Financial Institutions
  • Insurance in Force
  • Property Value, Construction and Bank Deposits
  • Number and Value of Building Permits Issued in Miami-Dade County
  • Residential Home Market
  • Fifteen Major Public Employers, Fifteen Major Private Employers
  • Top Exports and Imports, Miami Customs Districts
  • Estimated Employment in Non-Agricultural Establishments
  • Unemployment Rates
  • Per Capita Personal Income - Miami-Dade County and Other Areas
  • Estimates of Population by Age
  • Population by Race and Ethnic Group
  • Municipality Taxes - Principal Taxpayers
  • Port of Miami - Operating Statistics, Growth Projections
  • Miami International Airport - Total Operating Statistics
  • Miami-Dade County Tourism, Economic Impact, Tax Collection
  • Financial Trends - Changes in Net Assets
  • Financial Trends - Changes in Fund Balance
  • Financial Trends - Program Revenue by Function/Program

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