Unit Information. AFR Details. Contact Information. Location Information. Debt Information. Audit Information. Certification
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1 Unit ID: Unit Name: Calhoun Unit Status: Active Location Information Name: Ms. Carla A. Hand Unit Information Year: 2015 Unit Dependency: Contact Information Name: Ms. Kathy P. Stewart AFR Details Original AFR AFR Status: Certified AFR Received Date: 6/30/2016 Audit Received Date: 6/27/2016 Submission Type: Electronic Title: Clerk of Circuit Court and County Comptroller Phone: (850) Fax: (850) Address: Central Avenue, East Blountstown, FL Title: Accounting Manager Phone: (850) Address: Central Avenue, East Blountstown, FL Long-Term Debt: $0 Debt Information Audit Information Was an audit performed? Yes Certification Audit Performed Date: 6/23/2016 Auditor Name: Carr, Riggs & Ingram, LLC Chief Financial Officer Name: Carla A. Hand Title: Clerk of Court and County Comptroller Chairman/Elected Official Name: Marion L. Brown Title: BOCC Chairman Address: 4267 Lafayette Street Marianna, Florida Yes No Have You Experienced a Financial Emergency in this year? X If Yes, Have You Complied With Section (2), Florida Statutes? Auditor General Rule: Section (1)(h)6.b): If applicable, does the Annual Financial Report agree with the Audited Financial Statement? (Do total revenues and expenditures per fund group on the AFR balance to the audited Statement of s and Expenditures?) X Page 1 of 8
2 s Report for FYE 2015 Account Code General Special Debt Capital Permanent Enterprise Internal Pension Trust Component Total Ad Valorem Taxes 3,763,003 3,763, County Ninth-Cent Voted Fuel Tax 22,459 22, First Local Option Fuel Tax 261, , Discretionary Sales Surtaxes 694, , Communications Tax (Chapter 202) 63,535 63, Local Business Tax (Chapter 205) 9,250 9, Building Permits 34,143 34, Other Permits, Fees & Special Assessments 300 4,588 4, Federal Grant - Public Safety 130,268 40, , Federal Grant - Other Physical Environment 124, , Federal Grant - Other Transportation 684, , Federal Grant - Economic Environment , , Federal Grant - Public Assistance 50,676 50, Federal Grant - Child Support Reimbursement 115, , State Grant - Public Safety 1,283,328 47,164 1,330, State Grant - Garbage/Solid Waste 90,909 90, State Grant - Stormwater Management 22,863 22, State Grant - Airport Development 447, , State Grant - Other Transportation 3,013,523 3,013, State Grant - Economic Environment 6,144 6, State Grant - Culture/Recreation 223, , State Grant - Other Court-Related 20,140 20, State Sharing - Proceeds 269, , State Sharing - Insurance Agents County Licenses 19,775 19, State Sharing - Mobile Home Licenses 4,361 4, State Sharing - Alcoholic Beverage Licenses State Sharing - Distribution of Sales and Use Taxes to Counties (Section , F.S.) 230, , State Sharing - Local Government Half-Cent Sales Tax 1,575,328 1,575, State Sharing - Other General Government 365, , State Sharing - Enhanced 911 Fee 20,254 88, , State Sharing - Other Transportation 866, , State Sharing - Economic Environment 266, , State Sharing - Other 252, , State Payments In Lieu of Taxes Local Government Unit Grant - Public Safety 85,069 85, Local Government Unit Grant - Physical Environment 341, , Local Government Unit Grant - Culture/Recreation 20,495 39,000 59, Payments From Other Local In Lieu Of Taxes 3,374 3, Charge - Recording Fees 25,730 25, Public Records Modernization Trust Fund 15,162 15, County Portion ($2) of $4 Additional Charge 11,808 11, Fees remitted to County from Tax Collector 132, , Fees remitted to County from Sheriff 37,508 37, Fees remitted to County from Clerk of County Court 7,771 7, Fees remitted to County from Property Appraiser 1,303 1,303 Page 2 of 8
3 Account Code General Special Debt Capital Permanent Enterprise Internal Pension Trust Component Total Other General Government Charges and Fees 12,644 12, Charge - Law Enforcement s 58,603 58, Charge - Parks and Recreation County Court Criminal - Charges 2,283 2, County Court Criminal - Court Costs 6,976 6, Circuit Court Criminal - Charges 1,568 1, Circuit Court Criminal - Court Costs 9,102 9, County Court Civil - Filing Fees 33,930 33, County Court Civil - Charges Circuit Court Civil - Filing Fees 31,472 31, Circuit Court Civil - Charges 8,618 8, Circuit Court Civil - Fees and Charges 1,029 1, Traffic Court - Charges 5,731 5, Traffic Court - Court Costs 37,748 37, Juvenile Court - Charges Probate Court - Filing Fees 8,755 8, Probate Court - Charges Probation/Alternatives 36,761 36, State Court Facility Surcharge ($30) 19,615 19, Domestic Violence Surcharge 1,384 1, Other Court Collections Transferred to BOCC 9,618 9, Other Charges for s 2,771 2, Judgments and Fines - As Decided by County Court Criminal 12,212 12, Judgments and Fines - As Decided by Circuit Court Criminal 19,769 19, Judgments and Fines - As Decided by Traffic Court 20,327 20, Intergovernmental Radio Communication Program 5,381 5, % of Fines to Public Records Modernization Trust Fund 11,571 11, Interest 4,090 2,396 6, Rents and Royalties 1, , , Contributions and Donations from Private Sources 2,872 4,151 7, Other Miscellaneous s 81, , , Inter-Fund Group Transfers In 456, ,449 Grand Total 9,407,421 7,852,817 17,260,238 Page 3 of 8
4 Expenditures Report for FYE 2015 Account/Object Code General Special Debt Capital Permanent Enterprise Internal Pension Trust Component Total Legislative - Personal s 203, , Legislative - Operating Expenses 10,663 10, Executive - Personal s 141, , Executive - Operating Expenses 2,369 2, Financial and Administrative - Personal s 1,172,252 1,172, Financial and Administrative - Operating Expenses 511, , Financial and Administrative - Capital Outlay 4,390 4, Legal Counsel - Operating Expenses 24,377 24, Comprehensive Planning - Operating Expenses 16,545 16, Other General Government - Personal s 258, , Other General Government - Operating Expenses 332, , Other General Government - Capital Outlay 9,936 9, Law Enforcement - Personal s 1,079,800 39,152 1,118, Law Enforcement - Operating Expenses 360,998 39, , Law Enforcement - Capital Outlay 72,732 2,000 74, Fire Control - Operating Expenses 65,585 65, Fire Control - Grants and Aids 44,701 44, Detention/Corrections - Personal s 291,947 12, , Detention/Corrections - Operating Expenses 416,196 12, , Detention/Corrections - Capital Outlay 1,496 1, Protective Inspections - Personal s 48,396 48, Protective Inspections - Operating Expenses 3,693 3, Emergency and Disaster Relief - Personal s 118, , Emergency and Disaster Relief - Operating Expenses 1,264,283 1,264, Emergency and Disaster Relief - Capital Outlay 6,207 6, Ambulance and Rescue s - Operating Expenses 240, , Medical Examiners - Operating Expenses 39,242 39, Other Public Safety - Personal s 21, , , Other Public Safety - Operating Expenses 9,167 79,784 88, Other Public Safety - Capital Outlay 3,063 11,031 14, Water Utility s - Capital Outlay 341, , Conservation/Resource Management - Personal s 74,236 74, Conservation/Resource Management - Operating Expenses 6,690 6, Flood Control/Stormwater Control - Capital Outlay 78,683 78, Other Physical Environment - Personal s 47,278 47, Other Physical Environment - Operating Expenses 84,310 84, Other Physical Environment - Capital Outlay 84,994 84, Road/Street Facilities - Personal s , , Road/Street Facilities - Operating Expenses 101 1,145,725 1,145, Road/Street Facilities - Capital Outlay 4,500 2,976,591 2,981, Road/Street Facilities - Debt 202, , Airports - Personal s 46,796 46, Airports - Operating Expenses 142, , Airports - Capital Outlay 502, , Industry Development - Personal s 11,674 11, Industry Development - Operating Expenses 15,000 15,000 Page 4 of 8
5 Account/Object Code General Special Debt Capital Permanent Enterprise Internal Pension Trust Component Total Veterans s - Personal s 21,859 21, Veterans s - Operating Expenses 1,709 1, Housing and Urban Development - Personal s -2,468-2, Housing and Urban Development - Operating Expenses 33, , , Housing and Urban Development - Capital Outlay 2,309 2, Health - Operating Expenses 250, , Health - Grants and Aids 25,500 25, Mental Health - Operating Expenses 4,741 4, Public Assistance - Grants and Aids 24,300 24, Other Human s - Operating Expenses 1,200 1, Libraries - Personal s 456, , Libraries - Operating Expenses 113, , Parks/Recreation - Personal s 3,622 3, Parks/Recreation - Operating Expenses 38,571 38, Parks/Recreation - Capital Outlay 16,184 16, Parks/Recreation - Grants and Aids 12,500 12, Cultural s - Operating Expenses 48,454 48, Interfund Transfers Out - Other Uses 430,345 26, , Clerk of Court Excess Fee Functions - Operating Expenses 36,044 36, Court Administration - Operating Expenses 9,293 9, Court Administration - Capital Outlay 1,181 1, State Attorney Administration - Operating Expenses 24,614 24, Public Defender Administration - Operating Expenses 4,966 4, Clerk of Court Administration - Personal s 172, , Clerk of Court Administration - Operating Expenses 6,283 15,365 21, Judicial Support - Operating Expenses 9,265 9, Judicial Support - Capital Outlay 1,293 1, Jury Management - Personal s 6,698 6, Jury Management - Operating Expenses 3,211 3, Clerk of Court - Personal s 49,306 49, Clerk of Court - Operating Expenses 2,878 2, Clerk of Court - Personal s 18,720 18, Clerk of Court - Operating Expenses Clerk of Court - Personal s 20,877 27,784 48, Clerk of Court - Operating Expenses 2,051 2, Clerk of Court - Personal s 8,664 8, Clerk of Court - Operating Expenses Alternative Dispute Resolutions - Operating Expenses 1,502 1, Guardian ad Litem - Operating Expenses Other Circuit Court-Juvenile - Personal s 2,178 2, Other Circuit Court-Juvenile - Operating Expenses 1,581 1, Clerk of Court - Personal s 4,073 4, Clerk of Court - Operating Expenses Courthouse Security - Operating Expenses 20,174 20, Information Systems - Personal s 1,588 1, Information Systems - Operating Expenses 19,531 19, Legal Aid - Operating Expenses 1,670 1, Clerk of Court - Personal s 26,108 26, Clerk of Court - Operating Expenses Page 5 of 8
6 Account/Object Code General Special Debt Capital Permanent Enterprise Internal Pension Trust Component Total Misdemeanor Probation - Personal s 39,494 39, Misdemeanor Probation - Operating Expenses 1,648 1, Clerk of Court - Personal s 16,291 16, Clerk of Court - Operating Expenses 1,603 1, Clerk of Court - Personal s 57,384 57, Clerk of Court - Operating Expenses 3,740 3,740 Grand Total 8,213,778 7,744,104 15,957,882 Page 6 of 8
7 Data Element Worksheet Report for FYE: 2015, Unit ID: , Calhoun Page 7 of 8
8 Component Unit Type Total s Total Expenditues Industrial Development Authority of Calhoun County Blended in Primary Report $747,231 $753,785 Total Debt Page 8 of 8
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