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PALM BEACH COUNTY, FLORIDA ANNUAL FINANCIAL AUDIT REPORT FISCAL YEAR ENDED SEPTEMBER 30, 200-part2

CHÍNH PHỦ QUỸ Quỹ chung - Để tài khoản cho tất cả các nguồn lực tài chính của chính phủ nói chung, ngoại trừ những yêu cầu được hạch toán tại các quỹ khác. Cháy cứu hộ Quỹ Doanh thu đặc biệt - tài khoản quảng cáo theo giá trị thuế và các khoản thu khác được chỉ định cho các dịch vụ cứu hộ cháy. Cảnh sát trưởng doanh thu Quỹ đặc biệt - tài khoản cho các nguồn lực tài chính cần thiết để thực hiện quyền hạn, nhiệm vụ và nghĩa vụ của cơ quan dân cử. | DESCRIPTIONS OF MAJOR FUNDS GOVERNMENTAL FUNDS General Fund - To account for all financial resources of the general government except those required to be accounted for in other funds. Fire Rescue Special Revenue Fund - To account for ad-valorem taxes and other revenues designated for fire rescue services. Sheriff Special Revenue Fund - To account for the financial resources necessary to carry out the powers duties and obligations of the elected office of Sheriff as detailed in Florida Statutes Chapter 30.15. General Government Capital Projects - To account for costs of capital improvements not included in any other category. It is a major fund for public interest reasons. Road Program Capital Projects - To account for costs related to the design acquisition of rights-of-way and construction of improvements to the County s major thoroughfare road system primarily represented by the County s Five Year Road Program. PROPRIETARY FUNDS Airports - To account for activities related to the operation of the four County-owned airports - Palm Beach International Airport in West Palm Beach and three general aviation airports located in Lantana Pahokee and Palm Beach Gardens. Water Utilities - To account for activities related to the operation of the County-owned water and sewage system which provides water and sewer services to portions of the unincorporated area of the County as well as to certain municipalities. Solid Waste Authority - To account for activities related to the operation of the solid waste disposal facilities for Palm Beach County. This is tri-al version www.adultpdf.com PALM BEACH COUNTY FLORIDA Balance Sheet Governmental Funds September 30 2008 MAJOR FUNDS General Fire Rescue Special Revenue Fund Sheriff Special Revenue Fund General Government Capital Projects ASSETS Cash and cash equivalents 172 834 451 97 887 175 58 955 246 202 741 124 Investments - - 1 305 - Accounts receivable net 5 627 194 1 353 962 322 494 101 Due from other county funds 77 469 488 3