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Comprehensive Annual Financial Report (CAFR) FY 2004-2005

The Miami-Dade County Comprehensive Annual Financial Report (“CAFR”) covers the fiscal year ending September 30, 2005, 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 Adobe Reader Icon

Management’s Discussion and Analysis (Required Supplementary Information) Adobe Reader Icon

Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Assets Adobe Reader Icon

Statement of Activities Adobe Reader Icon

Fund Financial Statements:

Governmental Funds Financial Statements: Adobe Reader Icon

  • 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: Adobe Reader Icon

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

Fiduciary Fund Financial Statements: Adobe Reader Icon

  • Statement of Fiduciary Net Assets Fiduciary Funds
  • Statement of Changes in Fiduciary Net Assets - Pension Trust Fund

Notes to the Financial Statements Adobe Reader Icon
Required Supplementary Information: Adobe Reader Icon

  • General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances, Budget and Actual Community and Social Development
  • 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 Adobe Reader Icon

Combining and Individual Fund Statements and Schedules

General Fund Adobe Reader Icon

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

Non-major Governmental Funds: Adobe Reader Icon

  • 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: Adobe Reader Icon

  • 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: Adobe Reader Icon

  • 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: Adobe Reader Icon

  • 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: Adobe Reader Icon

  • 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: Adobe Reader Icon

  • 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: Adobe Reader Icon

  • Combining Statement of Fiduciary Assets and Liabilities -Agency Funds

Capital Assets Used in the Operation of Governmental Funds: Adobe Reader Icon

  • 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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