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Comprehensive Annual Financial Report (CAFR) FY 2006-2007

The Miami-Dade County Comprehensive Annual Financial Report (“CAFR”) covers the fiscal year ending September 30, 2007, 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
Management’s Discussion and Analysis (Unaudited) adobe reader

Basic Financial Statements

Government-wide Financial Statements
Statement of Net Assets adobe reader
Statement of Activities adobe reader

Fund Financial Statements:

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

Proprietary Funds Financial Statements adobe reader

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

Fiduciary Fund Financial Statements adobe reader

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

Notes to the Financial Statements  adobe reader
Required Supplementary Information  (Unaudited)adobe reader

  • 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  (Unaudited)adobe reader

Combining and Individual Fund Statements and Schedules

General Fund adobe reader

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

Non-major Governmental Funds adobe reader

  • 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

  • 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

  • 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

  • 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 

  • 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

  • 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 

  • Combining Statement of Fiduciary Assets and Liabilities - Agency Funds
  • Combining Statements of Changes in Assets and Liabilities

Statistical Section

This part of Miami-Dade County’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the County’s overall financial health.

Financial Trends 
These schedules contain trend information to help the reader understand howthe County’s Financial performance and financial condition have changed over time

Revenue Capacity 
These schedules contain information to help the reader assess the factors affectingthe County’s ability to generate its most significant revenue source, property taxes  

Debt Capacity 
These schedules present information to help the reader assess the County’s current debt burden and the County’s ability to issue additional debt

Demographic and Economic Information 
These schedules offer demographic and economic indicators to help the reader understand the socioeconomic environment within which the County operates

Operating Information  These schedules contain information about the County’s operations and resources to help the reader understand how the County’s financial information relates to the services it provides and the activities it rerforms  

Miscellaneous Information 
These schedules provide supplemental data and statistics to readers of the County's financial statements  

Sources:   Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.  The County implemented GASB Statement 34 in Fiscal Year 2001-2002.  Schedules presenting government-wide information include information beginning in that year

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