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Single Audit Report 2001

 
PALM BEACH COUNTY, FLORIDA
SINGLE AUDIT REPORT
Fiscal Year Ended September 30, 2001


TABLE OF CONTENTS


  Page No.
  Report of Independent Certified Public Accountants     i    Adobe PDF Document

General Purpose Financial Statements

 
Combined Balance Sheet - All Fund Types, Account Groups, and Discretely Presented Component Units
 

 2     Adobe PDF Document
 
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types and Discretely Presented Component Units
 

14    Adobe PDF Document
 
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - All Governmental Fund Types
 

18    Adobe PDF Document
 
Combined Statement of Revenues, Expenditures, and Changes in Retained Earnings - All Proprietary Fund Types and Discretely Presented Component Units
 

22    Adobe PDF Document
 
Combined Statement of Cash Flows - All Proprietary Fund Types and Discretely Presented Component Units
 

24    Adobe PDF Document

Notes to the Financial Statements

  Summary of Significant Accounting Policies   28     Adobe PDF Document
  Cash And Investments   41     Adobe PDF Document
  General Fixed Assets   45     Adobe PDF Document
  Proprietary Fund Type Fixed Assets   45     Adobe PDF Document
  Interfund Transfers   46     Adobe PDF Document
  Pension Plans   47     Adobe PDF Document
  Commitments   51     Adobe PDF Document
  Risk Management   52     Adobe PDF Document
  Deficit Fund Balance or Retained Earnings of Individual Funds   57     Adobe PDF Document
  Other Post Employment Benefits   57     Adobe PDF Document
  Leases   58     Adobe PDF Document
  Landfill Closure And Postclosure Care Costs   59     Adobe PDF Document
  Advance Refunding of Debt   60     Adobe PDF Document
  Contributed Capital   62     Adobe PDF Document
  Segment Information on Enterprise Fund Activities   64     Adobe PDF Document
  Interfund Receivable And Payables   66     Adobe PDF Document
  Enterprise Funds' Reserves and Restricted Assets   67     Adobe PDF Document
  Related Party Transactions   67     Adobe PDF Document
  Long-Term Debt   68     Adobe PDF Document
  Contingencies   81     Adobe PDF Document
  Accounting Change   83     Adobe PDF Document
  Subsequent Events   83     Adobe PDF Document
 

Required Supplementary Information
 

84     Adobe PDF Document

Single Audit

  Schedule of Expenditures of Federal Awards and State Financial Assistance   87     Adobe PDF Document
 
Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance
 

94     Adobe PDF Document
 
Report of Independent Certified Public Accountants on Compliance and on Internal Control Over Compliance With Requirements Applicable to Each Major Federal Program and State Project
 

95     Adobe PDF Document
 
Schedule of Findings and Questioned Costs
 
97     Adobe PDF Document
 
Summary Schedule of Prior Year Audit Findings
 

101   Adobe PDF Document

Other Reports


  Report of Independent Certified Public Accountants on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards  

103   Adobe PDF Document
 
Management Letter
 
105   Adobe PDF Document
 

Contact Us

 
If you have any questions or comments, please call the Budget Office at 561-355-4034 or e-mail us.
 

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