2014 south florida water management district - flauditor.gov rpts/2014 south... ·...

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COMPREHENSIVE ANNUAL FINANCIAL REPORT

SOUTH FLORIDA WATER MANAGEMENT DISTRICTA Component Unit of the State of Florida

Fiscal Year Ended September 30, 2014

Prepared byFinance Bureau, Administrative Services Division

Christian Flierl, Bureau Chief

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SOUTH FLORIDA WATER MANAGEMENT DISTRICTCOMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014

TABLE OF CONTENTS

i

INTRODUCTORY SECTION

LETTER OF TRANSMITTAL......................................................................................................... I-1

ORGANIZATION CHART AND LIST OF PRINCIPAL OFFICIALS............................................... I-9

GFOA CERTIFICATE OF ACHIEVEMENT ................................................................................ I-10

MAP OF THE GEOGRAPHIC BOUNDARIES OF THE DISTRICT ............................................ I-11

FINANCIAL SECTION

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS....................................... II-1

MANAGEMENT’S DISCUSSION AND ANALYSIS (MD&A) (UNAUDITED) ............................... II-3

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTSStatement of Net Position .................................................................................................... III-1Statement of Activities.......................................................................................................... III-2

FUND FINANCIAL STATEMENTSGovernmental Funds Financial Statements

Balance Sheet ................................................................................................................. III-3Reconciliation of the Governmental Funds Balance Sheet to the Statement of

Net Position............................................................................................................... III-5Statement of Revenues, Expenditures and Changes in Fund Balances......................... III-6Reconciliation of the Statement of Revenues, Expenditures and Changes in

Fund Balances of Governmental Funds to the Statement of Activities ..................... III-8Proprietary Funds Financial Statements

Statement of Position ...................................................................................................... III-9Statement of Revenues, Expenses, and Changes in Fund Net Position ...................... III-10Statement of Cash Flows .............................................................................................. III-11

NOTES TO THE BASIC FINANCIAL STATEMENTS........................................................... III-13

REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A (UNAUDITED)

BUDGET TO ACTUAL COMPARISON – MAJOR FUNDS (General and Special Revenue)General Fund .......................................................................................................................IV-1Okeechobee Basin SR.........................................................................................................IV-3Everglades Restoration Trust SR.........................................................................................IV-5

SCHEDULE OF EMPLOYER CONTRIBUTIONS....................................................................IV-6NOTES TO REQUIRED SUPPLEMENTARY INFORMATION................................................ IV-7



TABLE OF CONTENTS

ii

FINANCIAL SECTION (Continued)

OTHER SUPPLEMENTARY INFORMATION

Nonmajor Governmental FundsDescriptions of the Nonmajor Governmental Funds......................................................V-1Combining Balance Sheet.............................................................................................V-5Combining Statement of Revenues, Expenditures and Changes in Fund Balances...V-11

Budget to Actual Comparison - Other Major and Nonmajor Governmental FundsSpecial Revenue Funds

Big Cypress Basin ................................................................................................V-18Save Our Rivers ...................................................................................................V-19State Appropriations .............................................................................................V-20Invasive Aquatic Plant Control..............................................................................V-21Upland Invasive Plant Control ..............................................................................V-22Wetland Mitigation ................................................................................................V-23Indian River Lagoon Restoration ..........................................................................V-24Federal Land Management .................................................................................V-25External Grants.....................................................................................................V-26Lake Belt Mitigation ..............................................................................................V-27Everglades License Plate .....................................................................................V-28Lake Okeechobee Trust Fund ..............................................................................V-29Save Our Everglades ..........................................................................................V-30Federal Emergency Management Agency ..........................................................V-31Florida Bay ...........................................................................................................V-32

Capital Projects FundsDistrict...................................................................................................................V-33Okeechobee Basin ...............................................................................................V-34Big Cypress Basin ................................................................................................V-35Save Our Rivers ...................................................................................................V-36Everglades Trust Fund .........................................................................................V-37Federal Emergency Management Agency ...........................................................V-38Florida Bay ...........................................................................................................V-39Wetland Mitigation ................................................................................................V-40Comprehensive Everglades Restoration Plan (CERP) ........................................V-41Federal Land Acquisition ......................................................................................V-42Save Our Everglades ...........................................................................................V-43Comprehensive Everglades Restoration Plan – Other Creditable Fund ..............V-44COPS – Everglades Forever Act..........................................................................V-45COPS – Comprehensive Everglades Restoration Plan........................................V-46Lake Belt Mitigation ..............................................................................................V-47Lake Okeechobee ...............................................................................................V-48



TABLE OF CONTENTS

iii

FINANCIAL SECTION (Continued)

OTHER SUPPLEMENTARY INFORMATION (Continued)

Budget to Actual Comparison - Other Major and Nonmajor Governmental Funds (Continued)

Permanent FundWetland Mitigation .......................................................................................................V-49

Internal Service FundsDescriptions of the Internal Service Funds..................................................................V-51Combining Statement of Net Position ..................................................................... V-52Combining Statement of Revenues, Expenses and Changes in Fund Net Position V-53Combining Statement of Cash Flows...................................................................... V-54

STATISTICAL SECTION (UNAUDITED)

Net Position by Category .....................................................................................................VI-2Changes in Net Position.......................................................................................................VI-3Fund Balances, Governmental Funds..................................................................................VI-5Changes in Fund Balances, Governmental Funds ..............................................................VI-6Revenues by Source............................................................................................................VI-8Property Tax Revenue by County .......................................................................................VI-9Direct Property Tax Rates .................................................................................................VI-11Property Tax Collections ...................................................................................................VI-12Taxable Property Values and Just Values of Taxable Property by County........................VI-13Taxable Value of Property..................................................................................................VI-14Assessed Value Per Capita ...............................................................................................VI-15Principal Property Tax Payers............................................................................................VI-16Ratios of Outstanding Debt by Type ..................................................................................VI-17Pledged-Revenue Bond Coverage……………...……………………………………………. VI-18Demographic and Economic Statistics...............................................................................VI-19District Population by County………………………………………………............................VI-20Employment Data...............................................................................................................VI-21Ten Largest Employers within District Boundaries.............................................................VI-22Authorized Positions per 100,000 Population ....................................................................VI-23District Employees by Resource Area and Major Program................................................VI-24District Employees by Major Program................................................................................VI-25Permit Applications Received ............................................................................................VI-26Water Moved by District Pump Stations.............................................................................VI-27Exotic Plant Control............................................................................................................VI-28Prescribed Burns................................................................................................................VI-29Stormwater Treatment .......................................................................................................VI-30Capital Assets by Major Program.......................................................................................VI-31



TABLE OF CONTENTS

iv

DISCLOSURE SECTION (UNAUDITED)

SEC RULE 15c2-12 DISCLOSURESDistrict Agreement and Effective Dates...............................................................................VII-1Annual Financial Information...............................................................................................VII-2Security for the Bonds.........................................................................................................VII-2Documentary Stamp Tax ....................................................................................................VII-2Funding and Allocation of the Trust Fund ...........................................................................VII-3Use of the Trust Fund .........................................................................................................VII-4Escrow and Reserve Funds................................................................................................VII-4Security for the Certificates of Participation ........................................................................VII-5Annual Debt Service Requirements ....................................................................................VII-6Audited Annual Financial Statements .................................................................................VII-6Required Notices.................................................................................................................VII-7

SINGLE AUDIT

MANAGEMENT LETTER

ATTESTATION REPORT

INTRODUCTORY SECTION

TO: Governing Board Members and Blake Guillory, Executive Director

SUBJECT: Comprehensive Annual Financial Report – Fiscal Year 2014

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K.2

SOUTH FLORIDA WATER MANAGEMENT DISTRICT

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DISTRICT BACKGROUND

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GEOGRAPHIC BOUNDARIES OF THE DISTRICT

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K.3


GENERAL OPERATIONS

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REGULATORY POWERS

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OTHER DISTRICT PROGRAMS

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K.4


Tgugctej- fcvc eqnngevkqp- cpf cpcn{uku jgnr gpuwtg Fkuvtkev rtqlgevu cpf rtqitcou ctg ghhgevkxgcpf ghhkekgpv/ Gogtigpe{ qrgtcvkqpu cpf ocpcigogpv ctg c eqtpgtuvqpg qh Fkuvtkev qrgtcvkqpu-gurgekcnn{ fwtkpi vjg jwttkecpg ugcuqp- qt vjg ugxgp.oqpvj ft{ ugcuqp yjgp ugtkqwu ycvgtujqtvcigu ecp qeewt/ Vjg Fkuvtkev ku cnuq c ngcfgt kp ogncngwec- cswcvke yggf- cpf qvjgt gzqvkerguv rncpv eqpvtqn/

REGIONAL ECONOMIC CONDITION AND OUTLOOK

Eqpfkvkqpu kp vjg nqecn geqpqo{ chhgev vjg Fkuvtkev�u cdknkv{ vq igpgtcvg tgxgpwgu/ Vjku ku dgecwugvjg Fkuvtkev�u rtkoct{ tgxgpwg ku htqo cf xcnqtgo vczgu- yjkej ctg rtqrgtv{ vczgu dcugf qpcuuguugf xcnwgu qh rtqrgtv{ kp vjg tgikqp/ Rqrwncvkqp itqyvj cpf vjg cuuqekcvgf eqpuvtwevkqp qhjqwukpi cpf eqoogtekcn uvtwevwtgu cnqpi ykvj wpgornq{ogpv cpf kpvgtguv tcvgu ctg vjg rtkoct{hcevqtu vjcv eqpvtkdwvg vq ejcpigu kp rtqrgtv{ rtkegu- yjkej tguwnv kp cflwuvogpvu vq cuuguugfxcnwgu/

Rqrwncvkqp itqyvj ykvjkp vjg Fkuvtkev�u igqitcrjke dqwpfctkgu jcu tgockpgf eqpuvtckpv fwtkpi vjgtgegpv hkuecn {gct- ykvj c 2/3 rgtegpv kpetgcug- eqorctgf vq vjg rtkqt {gct�u kpetgcug qh 2/1 rgtegpv/Vjg Fkuvtkev�u rqrwncvkqp ku gzrgevgf vq uvgcfkn{ kpetgcug d{ 7/8 rgtegpv htqo 3125 vjtqwij 312;-ykvj vjg nctiguv pwogtkecn kpetgcugu vjtqwij 312; qeewttkpi kp Ngg- Okcok.Fcfg- cpf Rcno DgcejEqwpvkgu cpf vjg jkijguv rgtegpvcig itqyvj tcvgu qeewttkpi kp Ngg- Quegqnc- cpf Uv/ NwekgEqwpvkgu- ceeqtfkpi vq fcvc rwdnkujgf d{ vjg Hnqtkfc Qhhkeg qh Geqpqoke cpf FgoqitcrjkeTgugctej/

Hnqtkfc- cnqpi ykvj vjg pcvkqp- eqpvkpwgu vq ocpcig vjg unqy geqpqoke eqpfkvkqpu/ Vjg Qevqdgt3125 wpgornq{ogpv tcvg hqt Hnqtkfc ycu 7/3 rgtegpv eqorctgf vq 8/5 rgtegpv )cflwuvgf* htqo c{gct ciq= cpf 6/8 rgtegpv hqt vjg gpvktg Wpkvgf Uvcvgu eqorctgf vq 8/3 )cflwuvgf* rgtegpv htqo c{gct ciq/ Vjku fgetgcug kp uvcvg cpf pcvkqpcn wpgornq{ogpv tcvgu uwiiguvu uvcdknk|cvkqp kp vjggeqpqoke fqypvwtp qh tgegpv {gctu- cpf vjg tgfwegf wpgornq{ogpv tcvg- eqwrngf ykvj qvjgtgeqpqoke kpfkecvqtu uwej cu c oqfgtcvg tguwtigpeg kp vjg jqwukpi octmgv cpf ngxgnkpi qhh qhhqtgenquwtg tcvgu ujqwnf vtcpuncvg kpvq rtqrgtv{ xcnwgu tgockpkpi uvgcf{ kp 3126 cpf gxgpgzrgtkgpekpi c unkijv kpetgcug qxgt xcnwgu qh tgegpv rcuv/

Vjg Fkuvtkev�u cfqrvgf cf xcnqtgo oknncig tcvgu fgetgcugf hqt hkuecn {gct 3125- vq c Fkuvtkev.ykfgtcvg qh /2796 hqt hkuecn {gct 3125 eqorctgf vq /2868 oknnu hqt vjg rtkqt hkuecn {gct/ Vjku fgetgcug kpoknncig tcvg ku c tghngevkqp qh Iqxgtpkpi Dqctf rqnke{ vq ngx{ tqnngf.dcem oknncig tcvg yjkejtgrtgugpvu pq vcz kpetgcug/ Kp 3122 Ugpcvg Dknn )UD* 3253 ugv c oczkowo coqwpv qh tgxgpwg vjcvecp dg tckugf gcej hkuecn {gct d{ vjg hkxg ycvgt ocpcigogpv fkuvtkevu/ Ugpcvg Dknn 2;97uwdugswgpvn{ uwrgtugfgf UD 3253- cwvjqtk|kpi vjg Hnqtkfc Ngikuncvwtg vq ugv vjg oczkowo oknncigtcvg hqt gcej ycvgt ocpcigogpv fkuvtkevcpf rtqxkfkpi ngikuncvkxg tgxkgy cpf qxgtukijv hqt fkuvtkevdwfigvu/ Kp cffkvkqp- vjg Fkuvtkev�u cf xcnqtgo tgxgpwg itqyvj ku nkokvgf d{ vjg Rtqrgtv{ VczTgfwevkqp cpf Tghqto dknn rcuugf d{ vjg Hnqtkfc Ngikuncvwtg kp Lwpg 3118- yjkej tgswktgf ctgfwevkqp kp vczgu d{ cnn nqecn iqxgtpogpvu cpf urgekcn vczkpi fkuvtkevu htqo vjtgg vq pkpg rgtegpv-fgrgpfkpi qp vjgkt rcuv rgt ecrkvc vcz kpetgcugu/ Vjku ngikuncvkqp cnuq nkokvgf hwvwtg {gct tgxgpwgud{ ugvvkpi oqtg uvtkpigpv Iqxgtpkpi Dqctf xqvkpi tgswktgogpvu vq kpetgcug cigpe{ oknncig tcvgu/Vjg Fkuvtkev�u 3125 dwfigv tghngevgf c 1/7 rgtegpv tgfwevkqp kp cf xcnqtgo rtqrgtv{ vczgu ngxkgf-yjkej gswcvgu vq c fgetgcug qh %2/7 oknnkqp htqo vjg rtkqt hkuecn {gct/

K.5


MAJOR INITIATIVES

EVERGLADES RESTORATION

Hnqtkfc�u Gxgtincfgu ctg vjg nctiguv uwdvtqrkecn ygvncpfu kp vjg Wpkvgf Uvcvgu cpf ctg c wpkswgtguqwteg/ Vjg Gxgtincfgu �Tkxgt qh Itcuu� eqpvckpu c fkxgtukv{ qh rncpvu cpf yknfnkhg pqv hqwpfcp{yjgtg gnug kp vjg Wpkvgf Uvcvgu/ Hqt oqtg vjcp c egpvwt{- jwocp cevkxkvkgu jcxg cnvgtgf vjggequ{uvgo vq rtqxkfg hqt vjg fgxgnqrogpv qh c itqykpi rqrwncvkqp- citkewnvwtg- cpf rtqvgevkqpcickpuv fgcfn{ jwttkecpgu cpf ftqwijvu/

Vqfc{- vjg Gxgtincfgu hceg etkvkecn ejcnngpigu cu c tguwnv qh oqtg vjcp 211 {gctu qh jwocprtqitguu/ Rjqurjqtwu.gptkejgf citkewnvwtcn cpf uvqtoycvgt twpqhh jcu vjtgcvgpgf vjg gequ{uvgo�ufgnkecvg dcncpeg/ Qvjgt vjtgcvu kpenwfg ejcpigu kp vjg swcpvkv{- fkuvtkdwvkqp- cpf vkokpi qhhtgujycvgt= cp kphguvcvkqp qh pqp.pcvkxg rncpvu cpf cpkocnu= ogtewt{ ceewowncvkqp kp vjg vkuuwg qhuqog Gxgtincfgu hkuj- dktfu- cpf qvjgt cpkocnu= cpf c tgfwevkqp kp vjg uk|g qh vjg Gxgtincfguoctujgu/

Vjg Everglades Forever Act )GHC*- rcuugf d{ vjg Hnqtkfc Ngikuncvwtg kp 2;;5- fktgevgf vjgFkuvtkev vq ceswktg ncpf- fgukip- rgtokv- cpf eqpuvtwev c ugtkgu qh Uvqtoycvgt Vtgcvogpv Ctgcu)UVCu* vq tgfweg rjqurjqtwu ngxgnu htqo uvqtoycvgt twpqhh cpf qvjgt uqwtegu dghqtg kv gpvgtu vjgGxgtincfgu Rtqvgevkqp Ctgc/ Vjg Fkuvtkev korngogpvgf vjg Gxgtincfgu Eqpuvtwevkqp Rtqlgev cpfvjg Gxgtincfgu Tguvqtcvkqp Rtqitco kp qtfgt vq oggv vjg tgswktgogpvu qh vjg Gxgtincfgu HqtgxgtCev/ Kp 3114- vjg Gxgtincfgu Hqtgxgt Cev ycu cogpfgf- tgswktkpi vjg korngogpvcvkqp qh vjg Nqpi.Vgto Rncp hqt Cejkgxkpi Ycvgt Swcnkv{ Iqcnu kp vjg Gxgtincfgu Rtqvgevkqp Ctgc )Nqpi.Vgto Rncp*/

Vjg Everglades Construction Project )GER* ycu vjg hktuv oclqt uvgr kp Gxgtincfgu tguvqtcvkqprwtuwcpv vq vjg 2;;5 Gxgtincfgu Hqtgxgt Cev/ Vjg UVCu- yjkej eqpukuv qh ukz nctig eqpuvtwevgfygvncpfu- vqvcnkpi qxgt 68-111 cetgu qh ghhgevkxg vtgcvogpv ctgc- ctg vjg eqtpgtuvqpg qh vjg GER/Qvjgt GER eqorqpgpvu kpenwfg j{ftqrcvvgtp kortqxgogpvu cpf fkxgtukqp qh uvqtoycvgt hnqyu htqoNcmg Qmggejqdgg/ Qrgtcvkqpu cpf ockpvgpcpeg qh vjg UVCu cpf qvjgt hgcvwtgu qh vjg GER jcxgeqoogpegf wrqp eqorngvkqp qh gcej kpfkxkfwcn rtqlgev/ Vjg ncvguv fcvc kpfkecvgu vjcv qxgt vjgrcuv hkhvggp {gctu- rjqurjqtwu eqpvtqn rtqitcou eqpukuvkpi qh Uvqtoycvgt Vtgcvogpv Ctgcu cpfdguv hctokpi0ocpcigogpv rtcevkegu vqigvjgt jcxg rtgxgpvgf qxgt 5-693 ogvtke vqpu qh rjqurjqtwuhtqo gpvgtkpi vjg Gxgtincfgu/

Vjg Nqpi.Vgto Rncp- yjkej dwknfu wrqp cpf gzrcpfu vjg GER- eqpvckpu cevkxkvkgu vq cejkgxgGxgtincfgu ycvgt swcnkv{ iqcnu cpf vq rgtokv vjg Uvcvg qh Hnqtkfc cpf vjg Fkuvtkev vq hwnhknn vjgktqdnkicvkqpu wpfgt dqvj vjg Gxgtincfgu Hqtgxgt Cev cpf vjg Hgfgtcn Gxgtincfgu UgvvngogpvCitggogpv/ Vjg uweeguu qh vjg Nqpi.vgto Rncp ku rtgfkecvgf wrqp wukpi cp cfcrvkxgkorngogpvcvkqp crrtqcej- yjgtgd{ vjg dguv cxckncdng kphqtocvkqp ku wugf vq fgxgnqr cpfkorngogpv kpetgogpvcn kortqxgogpv ogcuwtgu cu vjgkt pggf cpf wvknkv{ ku eqphktogf/

Vjg Comprehensive Everglades Restoration Plan )EGTR* ku c 41.{gct rncp yjkej rtqxkfgu vjghtcogyqtm hqt vjg tguvqtcvkqp- rtqvgevkqp- cpf rtgugtxcvkqp qh vjg pcvwtcnn{ qeewttkpi ycvgttguqwtegu qh vjg egpvtcn cpf uqwvjgtp Hnqtkfc tgikqp yjkej qtkikpcvg kp vjg Gxgtincfgu/ Cu vjgrncp�u oclqt nqecn urqpuqt- vjg Uqwvj Hnqtkfc Ycvgt Ocpcigogpv Fkuvtkev jcu rctvpgtgf ykvj vjgWpkvgf Uvcvgu Cto{ Eqtru qh Gpikpggtu vq korngogpv EGTR- vjg iqcn qh yjkej ku vq kpetgcug ycvgtuvqtcig cpf kortqxg vjg vkokpi- swcnkv{- cpf fkuvtkdwvkqp qh ycvgt fgnkxgtkgu vq vjg Gxgtincfgugequ{uvgo/ Rtkpekrcn hgcvwtgu qh vjg rncp ctg vjg etgcvkqp qh pgy tgugtxqktu cpf ygvncpfu.dcugfycvgt vtgcvogpv ctgcu/

K.6


Vjg Wpkvgf Uvcvgu Eqpitguu crrtqxgf EGTR kp 3111- wpfgt vjg Ycvgt Tguqwtegu FgxgnqrogpvCev- cwvjqtk|kpi vgp kpkvkcn hwnn.uecng rtqlgevu cnqpi ykvj ukz rknqv rtqlgevu/ Korngogpvcvkqp ku ewttgpvn{guvkocvgf vq equv %24/6 dknnkqp )cv 311; rtkeg ngxgnu- kpenwfkpi uwdugswgpvn{ cwvjqtk|gf EGTRtgxkukqpu*- ceeqtfkpi vq vjg 3121 Tgrqtv vq Eqpitguu- jcnh qh yjkej yknn dg rckf d{ vjg hgfgtcniqxgtpogpv/ Vjtqwij 3121- vjg Uvcvg qh Hnqtkfc cpf vjg Fkuvtkev jcxg kpxguvgf crrtqzkocvgn{ %3/5dknnkqp vqyctfu vjku ghhqtv/

Fwtkpi 3116- vjg Fkuvtkev ncwpejgf cp gzrgfkvgf kpkvkcvkxg vq dg hkpcpegf d{ Egtvkhkecvgu qhRctvkekrcvkqp vq tgxkvcnk|g vjg gequ{uvgo d{ kpetgcukpi vjg rceg qp gkijv tguvqtcvkqp rtqlgevukpenwfgf kp vjg EGTR cpf Gxgtincfgu rncpu/ Vjtqwij hkuecn {gct 3125- rtqeggfu htqo vjgegtvkhkecvgu vqvcnkpi %689/5 oknnkqp jcxg dggp wvknk|gf vq tgkodwtug rtqlgev eqpuvtwevkqp equvu/

LAKE OKEECHOBEE

Vjg Ncmg Qmggejqdgg Rtqlgev ku c ownvk.{gct- ownvk.eqorqpgpv rtqlgev yjkej ku fgukipgf vqkortqxg Ncmg Qmggejqdgg cpf kvu guvwctkgu d{ tgfwekpi gzeguu pwvtkgpv nqcfkpi- ocpcikpi ycvgtngxgnu- cpf tgfwekpi qt gnkokpcvkpi gzqvke rncpv urgekgu/ Kp 3111- vjg Hnqtkfc Uvcvg Ngikuncvwtgrcuugf vjg Ncmg Qmggejqdgg Rtqvgevkqp Dknn- yjkej tgswktgf vjg Fkuvtkev- kp rctvpgtujkr ykvj vjgHnqtkfc Fgrctvogpv qh Citkewnvwtg cpf Eqpuwogt Ugtxkegu cpf vjg Hnqtkfc Fgrctvogpv qhGpxktqpogpvcn Rtqvgevkqp- vq tguvqtg vjg ncmg cpf kvu ycvgtujgf/ Kp 3118- vjg rtqlgev ycu hwtvjgtgzvgpfgf wpfgt vjg Pqtvjgtp Gxgtincfgu cpf Guvwctkgu Rtqvgevkqp ngikuncvkqp/ Vjku ngikuncvkqp-yjkej gzrcpfgf vjg gzkuvkpi Ncmg Qmggejqdgg Rtqvgevkqp Dknn vq kpenwfg vjg Ecnqqucjcvejgg cpfUv/ Nwekg Tkxgtu cpf guvwctkgu- cfftguugf dqvj ycvgt swcnkv{ cpf ycvgt uvqtcig pggfu/ Vqvcngzrgpfkvwtgu hqt vjg Ncmg Qmggejqdgg Rtqlgev hqt hkuecn {gct 3125 vqvcngf %25/4 oknnkqp/

FINANCIAL POLICIES

LONG RANGE FINANCIAL PLANNING AND FINANCIAL POLICIES

Kp ceeqtfcpeg ykvj Ugpcvg Dknn 2;97 cpf dwfigvct{ iwkfcpeg htqo vjg Hnqtkfc Fgrctvogpv qhGpxktqpogpvcn Rtqvgevkqp cpf qwt Iqxgtpkpi Dqctf- vjg Fkuvtkev jcu vjqtqwijn{ gxcnwcvgf kvu hkuecneqookvogpvu kp qtfgt vq hwnhknn Gzgewvkxg cpf Ngikuncvkxg fktgevkqp/ Vjg Fkuvtkev jcu tgfwegf vczgucpf fktgevgf kvu hkuecn tguqwtegu vqyctfu kvu eqtg okuukqp qh hnqqf eqpvtqn- ycvgt uwrrn{- ycvgtswcnkv{ cpf pcvwtcn u{uvgou/ Vjg Fkuvtkev jcu guvcdnkujgf c hkxg.{gct urgpf.fqyp rncp vq fgfkecvgceewowncvgf tgugtxgu cpf ecuj dcncpegu vqyctf hwtvjgt kortqxgogpvu kp ycvgt uvqtcig cpf ycvgtswcnkv{ kp vjg pqtvjgtp cpf uqwvjgtp Gxgtincfgu- Ncmg Qmggejqdgg cpf vjg Uv/ Nwekg cpfEcnqqucjcvejgg ycvgtujgfu- yjkng gpuwtkpi uwhhkekgpv tgugtxgu tgockp cxckncdng vq cfftguujwttkecpg qt wpcpvkekrcvgf hnqqf eqpvtqn kphtcuvtwevwtg gogtigpekgu/ Kp cffkvkqp- c nqpi.tcpiguvtcvgike rncp ku rtgrctgf yjkej rtqxkfgu vjg Fkuvtkev cpf vjg rwdnke kv ugtxgu ykvj c iwkfg hqtuweeguuhwnn{ oggvkpi vjg Fkuvtkev�u rtkqtkvkgu hqt vjg pgzv hkxg {gctu/ Vjg rncp ku wugf fwtkpi vjgfgxgnqrogpv qh vjg cppwcn qrgtcvkpi dwfigv cpf vq cejkgxg vjg nqpi vgto iqcnu qh vjg Fkuvtkev/

PRINCIPLES OF SOUND FINANCIAL MANAGEMENT

Ocpcigogpv cempqyngfigu kvu tgurqpukdknkv{ hqt uqwpf cfokpkuvtcvkqp qh vjg Fkuvtkev�u hkpcpekcntguqwtegu/ Vjku tgurqpukdknkv{ dgikpu ykvj Principles of Sound Financial Management. Vjgug ctgukzvggp iwkfkpi rtkpekrngu guvcdnkujgf d{ vjg Iqxgtpkpi Dqctf vjcv tghngev eqtg dwukpguu dgnkghu qhvjg Fkuvtkev/ Qpg qh vjg rtkpekrngu uvcvgu vjcv vjg Fkuvtkev yknn ockpvckp ceeqwpvcdknkv{ cpf rtwfgpvn{

K.7


wug hkpcpekcn tguqwtegu/ Cu cp kpvgitcn rctv qh vjg iqcn qh hkuecn ceeqwpvcdknkv{- ocpcigogpvewttgpvn{ rtqxkfgu wughwn- vkogn{- cpf ceewtcvg hkpcpekcn kphqtocvkqp hqt tgrqtvkpi- cpcn{uku- cpffgekukqp ocmkpi/ Vjg qdlgevkxg qh vjku tgrqtv ku vq engctn{ eqoowpkecvg vjg cigpe{�u qrgtcvkpitguwnvu cpf hkpcpekcn rqukvkqp/

BUDGET ADOPTION AND CONTROLS

Vjg Vtwvj.kp.Oknncig )VTKO* Cev gpcevgf d{ uvcvg ngikuncvkqp tgswktgu fkuenquwtgu qh kphqtocvkqptgictfkpi vcz oknncig cpf dwfigv cfqrvkqp/ Gcej {gct- hqnnqykpi vjg tgswktgf fkuenquwtgu cpf vyquvcvwvqtkn{ tgswktgf rwdnke jgctkpiu- vjg Iqxgtpkpi Dqctf ugvu oknncig tcvgu cpf cfqrvu c dwfigv/

Vjg Fkuvtkev�u ngxgn qh dwfigvct{ eqpvtqn- fghkpgf cu vjg nqyguv ngxgn cv yjkej ocpcigogpv oc{ pqvtgcnnqecvg tguqwtegu ykvjqwv crrtqxcn qh vjg Iqxgtpkpi Dqctf- ku cv vjg rtqitco ngxgn ykvjkp c hwpfcpf tguqwteg ctgc/ Vjg Dqctf cnuq crrtqxgu dwfigv vtcpuhgtu coqpi fgrctvogpvu cpf ecrkvcnrtqlgevu fwtkpi vjg {gct/ Ejcrvgt 484/647- Hnqtkfc Uvcvwvgu- rtqxkfgu cffkvkqpcn iwkfcpeg cpfetkvgtkc tgictfkpi vjg Fkuvtkev�u dwfigv fgxgnqrogpv- cfqrvkqp cpf crrtqxcn rtqeguu/ Gpewodtcpegceeqwpvkpi ku wugf vq tgugtxg dwfigvgf crrtqrtkcvkqpu qh eqookvogpvu hqt wprgthqtogf eqpvtcevuhqt iqqfu cpf ugtxkegu/

DEBT ADMINISTRATION

Vjg oclqtkv{ qh vjg Fkuvtkev�u fgdv ku eqortkugf qh vjg wprckf dcncpeg qh tgxgpwg dqpfu tghgttgf vqcu Egtvkhkecvgu qh Rctvkekrcvkqp )EQRU*- Ugtkgu 3117- cpf vq c nguugt gzvgpv- vjg wprckf dcncpeg qhUrgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Dqpfu/ Vjg egtvkhkecvgu ygtg kuuwgf vq rtqxkfg hwpfu hqt vjgeqpuvtwevkqp qh rtqlgevu kp hwtvjgtcpeg qh Gxgtincfgu tguvqtcvkqp/ Ceswkukvkqp dqpfu ygtg kuuwgf vqhkpcpeg vjg rwtejcug qh gpxktqpogpvcnn{ ugpukvkxg ncpfu cpf ctg ugewtgf d{ c ujctg qh uvcvgykfgfqewogpvct{ uvcor vcz eqnngevkqpu/ Cv Ugrvgodgt 41- 3125- vjg Fkuvtkev�u EQRU ygtg tcvgf Cc4-CC cpf CC. d{ Oqqf{�u- U'R cpf Hkvej Tcvkpiu- tgurgevkxgn{ cpf vjg Fkuvtkev�u Ncpf CeswkukvkqpDqpfu- Ugtkgu 3113 cpf 3114 ygtg tcvgf C4- C, cpf C d{ Oqqf{�u- U'R cpf Hkvej Tcvkpiu-tgurgevkxgn{/ Vjg vqvcn nkcdknkv{ hqt vjg tgxgpwg dqpfu cpf vjg ncpf ceswkukvkqp dqpfu cv Ugrvgodgt41- 3125 ku %589/7 oknnkqp cpf %24/2 oknnkqp- tgurgevkxgn{/ Vjg Fkuvtkev ku qdnkicvgf hqt rc{ogpvu qpvjg EQRU vjtqwij hkuecn {gct 3148- cpf qp vjg dqpfu vjtqwij hkuecn {gct 3127/

Ngikuncvkqp rcuugf d{ vjg Hnqtkfc Ngikuncvwtg kp 311; nkokvu vjg Fkuvtkev�u cppwcn fgdv ugtxkeg hqttgxgpwg dqpfu vq cp coqwpv pqv vq gzeggf 31/1 rgtegpv qh cppwcn cf xcnqtgo vcz tgxgpwgu qh vjgFkuvtkev- wpnguu qvjgtykug crrtqxgf d{ vjg Lqkpv Ngikuncvkxg Dwfigv Eqookuukqp/ Dqpfu kuuwgfcpf qwvuvcpfkpi dghqtg Lcpwct{ 2- 311;- ctg gzgorv htqo vjku uvcvwvg cpf ctg pqv kpenwfgf kp vjgecnewncvkqp qh vjku nkokvcvkqp/

CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING

Vjg Iqxgtpogpv Hkpcpeg Qhhkegtu Cuuqekcvkqp qh vjg Wpkvgf Uvcvgu cpf Ecpcfc )IHQC* cyctfgfvjgkt Egtvkhkecvg qh Cejkgxgogpv hqt Gzegnngpeg kp Hkpcpekcn Tgrqtvkpi vq vjg Uqwvj Hnqtkfc YcvgtOcpcigogpv Fkuvtkev hqt kvu eqortgjgpukxg cppwcn hkpcpekcn tgrqtv hqt vjg hkuecn {gct gpfgfUgrvgodgt 41- 3124/ Vjku ycu vjg vygpv{.hqwtvj eqpugewvkxg {gct vjg Fkuvtkev jcu cejkgxgf vjkurtguvkikqwu cyctf/ Kp qtfgt vq dg cyctfgf c Egtvkhkecvg qh Cejkgxgogpv- c iqxgtpogpv owuvrwdnkuj cp gcukn{ tgcfcdng cpf ghhkekgpvn{ qticpk|gf eqortgjgpukxg cppwcn hkpcpekcn tgrqtv-ucvkuh{kpi dqvj igpgtcnn{ ceegrvgf ceeqwpvkpi rtkpekrngu cpf crrnkecdng ngicn tgswktgogpvu/

K.8

IPIGXSVEXI

KSZIVRSV

Mrwtigxsv Kirivep

N1 Xmqsxl} Fimvriw

KSZIVRMRK FSEVH

Hermip S*Oiiji/ Glemv Oizmr Ts{ivw/ Zmgi Glemv

Vmgo Fevfiv Werh} Fexglipsv

Qmxgl Lyxglgvejx Neqiw N1 Qsver

Qipermi Tixivwsr Nyer Q1 Tsvxysrhs

Kpirr N1 [ephqer

I|igyxmzi Hmvigxsv

Fpeoi Kymppsv}

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South Florida Water Management DistrictGeographic Boundaries

The South Florida Water Management District (SFWMD) encompasses all or part* of 16counties:

Broward Glades Martin Osceola*Charlotte* Hendry Monroe Palm BeachCollier Highlands* Okeechobee* Polk*Miami-Dade Lee Orange* St. Lucie

K.22

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K.23

FINANCIAL SECTION

II-1

Independent Auditor’s Report

To the Governing Board of theSouth Florida Water Management District

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, each major fund,and the aggregate remaining fund information of the South Florida Water Management District (the“District”), a component unit of the State of Florida, as of and for the year ended September 30, 2014, andthe related notes to the financial statements, which collectively comprise the District’s basic financialstatements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements inaccordance with accounting principles generally accepted in the United States of America; this includesthe design, implementation, and maintenance of internal control relevant to the preparation and fairpresentation of financial statements that are free from material misstatement, whether due to fraud orerror.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conductedour audit in accordance with auditing standards generally accepted in the United States of America andthe standards applicable to financial audits contained in Government Auditing Standards, issued by theComptroller General of the United States. Those standards require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe financial statements. The procedures selected depend on the auditor’s judgment, including theassessment of the risks of material misstatement of the financial statements, whether due to fraud orerror. In making those risk assessments, the auditor considers internal control relevant to the entity’spreparation and fair presentation of the financial statements in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness ofthe entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluatingthe appropriateness of accounting policies used and the reasonableness of significant accountingestimates made by management, as well as evaluating the overall presentation of the financialstatements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis forour audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, therespective financial position of the governmental activities, each major fund, and the aggregate remainingfund information of the District, as of September 30, 2014, and the respective changes in financialposition and, where applicable, cash flows thereof for the year then ended in accordance with accountingprinciples generally accepted in the United States of America.

II-2

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the Management’sDiscussion and Analysis, other post-employment benefit plan schedules of employer contributions andfunding progress, and the budgetary comparison schedules – General Fund, the Okeechobee BasinSpecial Revenue Fund and the Everglades Restoration Special Revenue Fund be presented tosupplement the basic financial statements. Such information, although not a part of the basic financialstatements, is required by the Governmental Accounting Standards Board who considers it to be anessential part of financial reporting for placing the basic financial statements in an appropriateoperational, economic, or historical context. We have applied certain limited procedures to the requiredsupplementary information in accordance with auditing standards generally accepted in the United Statesof America, which consisted of inquiries of management about the methods of preparing the informationand comparing the information for consistency with management’s responses to our inquiries, the basicfinancial statements, and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limitedprocedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise the District’s basic financial statements. The introductory section, combining and individual fundfinancial statements, the budgetary comparison schedules, the statistical and disclosure sections, arepresented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements and the budgetary comparisonschedules are the responsibility of management and were derived from and relates directly to theunderlying accounting and other records used to prepare the basis financial statements. Suchinformation has been subjected to the auditing procedures applied in the audit of the basic financialstatements and certain additional procedures, including comparing and reconciling such informationdirectly to the underlying accounting and other records used to prepare the basic financial statements orto the basic financial statements themselves, and other additional procedures in accordance with auditingstandards generally accepted in the United States of America. In our opinion, the combining andindividual nonmajor fund financial statements and the budgetary comparison schedules are fairly stated inall material respects in relation to the basic financial statements taken as a whole.

The introductory section and the statistical and disclosure sections have not been subjected to theauditing procedures applied in the audit of the basic financial statements, and accordingly, we do notexpress an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued, under separate cover, ourreport dated March 31, 2015 on our consideration of the District’s internal control over financial reportingand our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreementsand other matters. The purpose of that report is to describe the scope of our testing of internal controlover financial reporting and compliance and the results of that testing, and not to provide an opinion onthe internal control over financial reporting or on compliance. That report is an integral part of an auditperformed in accordance with Government Auditing Standards in considering the District’s internal controlover financial reporting and compliance.

West Palm Beach, FloridaMarch 31, 2015

SOUTH FLORIDA WATER MANAGEMENT DISTRICTMANAGEMENT’S DISCUSSION AND ANALYSIS

SEPTEMBER 30, 2014

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FINANCIAL HIGHLIGHTS

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OVERVIEW OF THE BASIC FINANCIAL STATEMENTS

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Government-wide financial statements

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KK.4


SEPTEMBER 30, 2014

Fund financial statements

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Vjg Fkuvtkev ockpvckpu 46 kpfkxkfwcn iqxgtpogpvcn hwpfu/ Kphqtocvkqp ku rtgugpvgf ugrctcvgn{ kp vjgiqxgtpogpvcn hwpfu dcncpeg ujggv cpf kp vjg iqxgtpogpvcn hwpfu uvcvgogpv qh tgxgpwgu-gzrgpfkvwtgucpf ejcpigu kp hwpf dcncpegu hqt vjg Igpgtcn Hwpf- Qmggejqdgg Dcukp UrgekcnTgxgpwg Hwpf- Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg Hwpf- Qmggejqdgg Dcukp EcrkvcnRtqlgevu Hwpf- Gxgtincfgu Vtwuv Ecrkvcn Rtqlgevu Hwpf- Ucxg Qwt Gxgtincfgu Ecrkvcn RtqlgevuHwpf- cpf EQRU Gxgtincfgu Hqtgxgt Ecrkvcn Rtqlgevu Hwpf- cnn qh yjkej ctg eqpukfgtgf vq dgoclqt hwpfu/ Fcvc htqo vjg qvjgt 39 iqxgtpogpvcn hwpfu ctg eqodkpgf kpvq c ukping- ciitgicvgfrtgugpvcvkqp/ Vjg dcuke iqxgtpogpvcn hwpf hkpcpekcn uvcvgogpvu ecp dg hqwpf qp rcigu KKK.4 vq KKK.9 qh vjku tgrqtv/

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KK.5


SEPTEMBER 30, 2014

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Notes to the basic financial statements

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GOVERNMENT-WIDE FINANCIAL ANALYSIS

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KK.6


SEPTEMBER 30, 2014

eqodkpcvkqp qh c %7/9 oknnkqp tgfwevkqp kp nkcdknkvkgu cpf gzrgpfkvwtgu kpewttgf hqt vjg ceswkukvkqpcpf eqpuvtwevkqp qh ecrkvcn cuugvu/ Cu pqvgf- vqvcn nkcdknkv{ qdnkicvkqpu ucy c fgetgcug qh %7/9oknnkqp rtkoctkn{ fwg vq vjg rc{.fqyp qh qwvuvcpfkpi fgdv )%26/8 oknnkqp* qhhugv d{ cp kpetgcug kpceeqwpvu rc{cdng dcncpeg qh %22/5 oknnkqp/ Vqigvjgt- vjg ejcpigu kp ewttgpv cuugvu cpf vqvcnnkcdknkvkgu dgvyggp hkuecn {gctu tgrtgugpvu vjg ukipkhkecpv rqtvkqp qh vjg ejcpig kp tguvtkevgf cpfwptguvtkevgf pgv rqukvkqp- yjkej ujqyu c pgv fgetgcug qh %9/1 oknnkqp/ Vjg kpetgcug qh %221/;oknnkqp kp pgv kpxguvogpv kp ecrkvcn cuugvu ku rtkoctkn{ c tguwnv qh ecrkvcn cuugvu- pgv qh fgrtgekcvkqpkpetgcukpi d{ %214/; oknnkqp htqo H[24 vq H[25- cpf vjg qwvuvcpfkpi fgdv cuuqekcvgf ykvj ecrkvcncuugvu dgkpi tgfwegf d{ %28/3 oknnkqp fwtkpi vjg ucog rgtkqf/ Cffkvkqpcn kphqtocvkqp tgncvkxg vqecrkvcn cuugv cpf nqpi vgto fgdv cevkxkv{ fwtkpi H[25 ecp dg hqwpf qp rcigu KK.26 vq KK.27 qh vjkutgrqtv/

Mg{ gngogpvu qh vjg vqvcn pgv rqukvkqp kpetgcug ctg rtgugpvgf dgnqy/

District’s Net PositionAs of September 30

3125 3124

Ewttgpv cpf Qvjgt Cuugvu % 679-276-198 % 687-195-881

Ecrkvcn Cuugvu- Pgv 5-858-1;4-565 5-754-2;6-;56

Vqvcn Cuugvu 6-426-369-652 6-32;-391-826

Ewttgpv cpf Qvjgt Nkcdknkvkgu 65-6;8-;19 53-149-91;

Nqpi.vgto Nkcdknkvkgu 662-239-855 67;-896-757

Fghgttgf Kphnqyu qh Tguqwtegu . 895-588

Vqvcn Nkcdknkvkgu ' Fghgttgf 716-837-763 723-719-;43

Pgv Rqukvkqp<

Pgv Kpxguvogpv kp Ecrkvcn Cuugvu 5-389-9;9-565 5-278-;;6-;76

Tguvtkevgf 496-163-9;6 491-2;7-251

Wptguvtkevgf 56-691-651 69-58;-789

Vqvcn Pgv Rqukvkqp % 5-81;-642-99; % 5-717-782-894

KK.7


SEPTEMBER 30, 2014

District’s Changes in Net PositionFiscal Years Ended September 30

3125 3124

Tgxgpwgu

Rtqitco Tgxgpwgu

Ejctigu hqt Ugtxkegu 48-788-71;% 45-257-167%

Qrgtcvkpi Itcpvu cpf Eqpvtkdwvkqpu 52-131-79; 35-2;9-954

Ecrkvcn Itcpvu cpf Eqpvtkdwvkqpu 76-223-571 64-175-18;

Igpgtcn Tgxgpwgu

Rtqrgtv{ Vczgu 391-778-3;1 391-191-487

Kpxguvogpv Gctpkpiu 7-169-297 496-149

Qvjgt 3-198-238 2-1;3-216

Vqvcn Tgxgpwgu 543-734-472 4;3-;77-5;8

Gzrgpugu

Ncpf Uvgyctfujkr 24-873-793% 22-332-;26%

Okuukqp Uwrrqtv 56-277-;26 57-667-412

Oqfgnkpi cpf Uekgpvkhke Uwrrqtv 22-683-976 21-886-487

Qrgtcvkqpu cpf Ockpvgpcpeg 225-3;1-714 246-;47-375

Tgiwncvkqp 2;-2;5-845 33-87;-122

Tguvqtcvkqp 96-148-759 257-839-289

Ycvgt Uwrrn{ 28-575-934 25-238-516

Kpvgtguv qp Nqpi.Vgto Fgdv 34-383-;96 37-632-678

Vqvcn Gzrgpugu 43;-874-366 525-747-128

Kpetgcug )Fgetgcug* kp Pgv Rqukvkqp 213-971-217 )32-77;-631*

Pgv Rqukvkqp cv Dgikppkpi qh [gct 5-717-782-894 5-739-452-414

Pgv Rqukvkqp cv Gpf qh [gct % 5-81;-642-99; % 5-717-782-894

KK.8


SEPTEMBER 30, 2014

Property taxes eqpvkpwg cu vjg Fkuvtkev�u rtkoct{ uqwteg qh tgxgpwg/ Hqt hkuecn {gct 3125- tgxgpwghtqo rtqrgtv{ vczgu vqvcngf %391/7 oknnkqp qh yjkej %22/5 oknnkqp tgrtgugpvu Citkewnvwtcn RtkxkngigVczgu/ Vjku tghngevu c unkijv kpetgcug qh %1/7 oknnkqp- qt 1/3 rgtegpvhtqo hkuecn {gct 3124/

Vjg Citkewnvwtcn Rtkxkngig Vcz ku qpg qh vjg fgfkecvgf hwpfkpi uqwtegu kfgpvkhkgf kp vjg GxgtincfguHqtgxgt Cev )GHC* cpf ku wugf vq hwpf Gxgtincfgu Eqpuvtwevkqp Rtqlgev cpf Nqpi Vgto Rncpgzrgpfkvwtgu/ Citkewnvwtcn Rtkxkngig Vcz tgxgpwgu xct{ gcej {gct dcugf qp vcz tqnn kphqtocvkqptgegkxgf htqo Rcno Dgcej cpf Jgpft{ eqwpvkgu� rtqrgtv{ crrtckugtu/ Vjg vcz ku ecnewncvgf dcugfqp vjg cuuguugf vcz.rgt.cetg cpf vjg pwodgt qh citkewnvwtcn cetgu tghngevgf qp vjg vcz tqnnu/ VjgIqxgtpkpi Dqctf egtvkhkgu vjg vcz tqnnu cv vjg Fkuvtkev�u Cppwcn Vgpvcvkxg Dwfigv Cfqrvkqp RwdnkeJgctkpi jgnf gcej Ugrvgodgt/ Vjg Citkewnvwtcn Rtkxkngig Vcz eqpvkpwgu vq dg c uvgcf{ uqwteg qhtgxgpwg hqt vjg Gxgtincfgu Vtwuv Hwpf/ Fwtkpi hkuecn {gct 3125 vcz tgxgpwgu fgtkxgf htqo vjgCitkewnvwtcn Rtkxkngig Vcz tgockpgf eqpukuvgpv ykvj vjg rtkqt hkuecn {gct�u ngxgn qh %22/7 oknnkqp/Cppwcn tgxgpwg tgcnk|gf ku fktgevn{ tgncvgf vq c ejcpig kp cetgu kp vjg Gxgtincfgu Citkewnvwtcn Ctgccpf E.24; dcukp htqo vjg rtgxkqwu {gct�u vcz tqnnu/ Cetgu ecp dg vcmgp qhh vjg vcz tqnnu fwg vqeqpuvtwevkqp cpf ejcpig kp ncpf uvcvwu vq pqp.citkewnvwtcn wug vcz encuukhkecvkqp/

Charges for services vqvcngf %48/8 oknnkqp hqt hkuecn {gct 3125- cp kpetgcug qh %4/6 oknnkqp/ Vjkukpetgcug ku rtkoctkn{ fwg vq %3/4 oknnkqp tgegkxgf hqt okvkicvkqp hggu tgncvgf vq vjg NqzcjcvejggOkvkicvkqp Dcpm kp Rcno Dgcej Eqwpv{/ Vjgtg ygtg pq eqorctcdng tgxgpwgu tgegkxgf d{ vjgFkuvtkev kp hkuecn {gct 3124/

Operating grants and contributions vqvcngf %52/1 oknnkqp hqt hkuecn {gct 3125- cp kpetgcug qhcrrtqzkocvgn{ %27/9 oknnkqp htqo vjg rtkqt hkuecn {gct/ Vjg oclqtkv{ qh vjku xctkcpeg tgncvgu vqtgxgpwg tgegkxgf htqo vjg Ucxg Qwt Gxgtincfgu Vtwuv Hwpf hqt Tguvqtcvkqp Uvtcvgikgu cpf N.9Tgugtxqkt Kphtcuvtwevwtg Rtqlgevu kp vjg coqwpv qh %4/7 oknnkqp cpf %9/2 oknnkqp tgurgevkxgn{/ Kpcffkvkqp- vjg Fkuvtkev fghgttgf %6/4 oknnkqp qh tgxgpwgu vjcv ctg gzrgevgf vq dg tgegkxgf htqo VjgUvcvg hqt tgkodwtugogpv qh gzrgpfkvwtgu tgncvgf vq Jwttkecpgu Ejctng{ cpf Kucce/

Capital grants and contributions vqvcngf %76/2 oknnkqp hqt hkuecn {gct 3125- cp kpetgcug qhcrrtqzkocvgn{ %23/1 oknnkqp htqo hkuecn {gct 3124/ Fwtkpi hkuecn {gct 3125- vjg Fkuvtkev tgegkxgf%37/2 oknnkqp htqo Hnqtkfc Fgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp hqt vjg rwtejcug qhcrrtqzkocvgn{ 2/; vjqwucpf cetgu qh ncpf tgncvgf vq vjg Nqzcjcvejgg Tkxgt Ycvgtujgf TguvqtcvkqpRtqlgev/ Kp cffkvkqp- vjg Fkuvtkev tgegkxgf cffkvkqpcn hwpfkpi kp hkuecn {gct 3125 hqt TguvqtcvkqpUvtcvgikgu Rtqlgevu vqvcnkpi %26/1 oknnkqp/ Qhhugvvkpi vjku kpetgcug ycu c %39/8 oknnkqp fgetgcug kptgxgpwg tgeqipk|gf fwtkpi hkuecn {gct 3125 tgncvgf vq vjg eqpvtkdwvkqp qh ecrkvcn cuugvu/

Investment earnings fwtkpi hkuecn {gct 3125 kpetgcugf d{ crrtqzkocvgn{ %6/8 oknnkqp vq %7/2oknnkqp htqo vjg rtgxkqwu hkuecn {gct 3124 ngxgn qh %1/5 oknnkqp/ Vjku kpetgcug ku rtkoctkn{ cvvtkdwvgfvq octmgv xcnwg nquugu tgeqipk|gf qp vjg Fkuvtkev�u rqqngf kpxguvogpvu- rctvkewnctn{ W/U/ Vtgcuwt{dqpfu vjcv tgcnk|gf ukipkhkecpv octmgv nquugu fwtkpi 3124/ Cv vjg gpf qh hkuecn {gct 3125 vjgFkuvtkev�u pgv octmgv ickp qp kpxguvogpvu coqwpvgf vq %1/2 oknnkqp- eqorctgf vq c pgv octmgv nquuqh %5/2 oknnkqp cv vjg gpf qh hkuecn {gct 3124/ Cffkvkqpcnn{- kpvgtguv gctpkpiu kpetgcugf d{ %2/3oknnkqp- htqo %5/6 oknnkqp vq %6/8 oknnkqp dgvyggp hkuecn {gctu 3124 cpf 3125- fwg vq kpetgcugf{kgnfu qp kpxguvogpvu cpf cu c tguwnv qh c octikpcnn{ tgfwegf ecuj cpf kpxguvogpv rqtvhqnkqdcncpeg/

KK.9


SEPTEMBER 30, 2014

Other Revenue vqvcngf %3/2 oknnkqp hqt hkuecn {gct 3125- cpf eqpukuvu rtkoctkn{ qh okuegnncpgqwutgxgpwg pqv qvjgtykug fgukipcvgf/ Vjg unkijv kpetgcug htqo tgxgpwg qh %2/2 oknnkqp kp rtkqt hkuecn{gct 3124 ycu rtkoctkn{ fwg vq c %2/2 oknnkqp tgngcug qh owpkekrcn eqpuvtwevkqp kpuwtcpeg rtqitcortgokwou tgncvgf vq egtvckp eqpuvtwevkqp rtqlgevu/

Program Expenses tgncvgf vq vjg Okuukqp Uwrrqtv- Qrgtcvkqpu cpf Ockpvgpcpeg- cpf TguvqtcvkqpRtqitcou vqvcngf crrtqzkocvgn{ %355/6 oknnkqp qt 85/2 rgtegpv qh vjg %43;/9 oknnkqp kp vqvcngzrgpugu hqt hkuecn {gct 3125/ Vjgug vjtgg nctiguv Fkuvtkev rtqitcou cpf vjg oquv ukipkhkecpvtgcuqpu hqt xctkcpegu htqo rtkqt hkuecn {gct 3124 rtqitco gzrgpugu ctg fkuewuugf dgnqy/

Mission Support Program gzrgpugu fgetgcugf %2/5 oknnkqp- qt 4/1 rgtegpvhtqo %57/7 oknnkqp kphkuecn {gct 3124 vq %56/3 oknnkqp kp hkuecn {gct 3125/ Vjg oquv ukipkhkecpv xctkcpegu eqpvtkdwvkpi vqvjg pgv fgetgcug tguwnvgf htqo c %2/2 oknnkqp tgfwevkqp kp ucnctkgu cpf htkpigu ejctigf cickpuv vjgrtqitco cpf tgfwevkqp %/18 oknnkqp kp Ugnh Kpuwtcpeg Ejctigu/ Vjgug fgetgcugu ygtg qhhugv d{ c%1/8 oknnkqp kpetgcug kp rtqrgtv{ vcz eqnngevqt cpf crrtckugt hggu ejctigf vq vjg rtqitco/

Vjku rtqitco fgnkxgtu etkvkecn dwukpguu uwrrqtv ugtxkegu uwej cu kphqtocvkqp vgejpqnqi{-rtqewtgogpv- hkpcpeg- jwocp tguqwtegu- ngicn uwrrqtv- rtqlgev ocpcigogpv- kpvgtpcn cwfkv- cpfrwdnke cpf gzgewvkxg ngxgn rqnke{ iwkfcpeg/ Vjg uvtcvgike rtkqtkv{ iqcn qh vjg rtqitco ku vq rtqxkfgvjg Fkuvtkev ykvj qrvkowo uwrrqtv cpf nqikuvkecn hwpevkqpu/

Operations and Maintenance (O&M) Program gzrgpugu kpewttgf fwtkpi hkuecn {gct 3125 ycu%225/4 oknnkqp- c fgetgcug qh %32/7 oknnkqp- qt 26/; rgtegpv htqo vjg %246/; oknnkqp gzrgpugf kphkuecn {gct 3124/ C pwodgt qh xctkcpegu ykvjkp vjg Rtqitco eqpvtkdwvgf vq vjg pgv fgetgcug kpgzrgpugu= vjg oquv ukipkhkecpv qh yjkej ctg %25/5 oknnkqp tgncvgf vq xctkqwu v{rgu qh ockpvgpcpegcpf tgrcktu eqpvtcevu- %3/5 oknnkqp kp kpxgpvqt{ wucig hqt ejgokecnu- hwgn- cpf rctvu- cpf %4/;oknnkqp nguu urgpv kp hkuecn {gct 3125 eqorctgf vq vjg rtkqt {gct tgncvkxg vq kpvgtcigpe{ citggogpvuykvj nqecn- uvcvg cpf hgfgtcn iqxgtpogpvu/ Qvjgt fgetgcugu kp gzrgpfkvwtgu ygtg tgcnk|gf kpucnctkgu cpf htkpigu ejctigf cickpuv vjg rtqitco qh %1/; oknnkqp/

Vjku rtqitco ku rtkoctkn{ tgurqpukdng hqt vjg qrgtcvkqp cpf ockpvgpcpeg cpf hnqqf eqpvtqn ykvjkp 27eqwpvkgu qh Uqwvj Hnqtkfc/ Ewttgpvn{- tgikqp.ykfg ycvgt ocpcigogpv ku ceeqornkujgf d{ vjgFkuvtkev�u ownvk.rwtrqug u{uvgo- yjkej ewttgpvn{ kpenwfgu 789 ycvgt eqpvtqn uvtwevwtgu cpf ygktu=738 uocnngt rtqlgev ewnxgtvu= ocpcigogpv qh 81 rwor uvcvkqpu- yjkej ugpf ycvgt uqwvj cpfvjtqwij ycvgtyc{u gcuvyctf cpf yguvyctf vq dqvj eqcuvu= cpf qxgtukijv qh crrtqzkocvgn{ 5-212okngu qh ecpcnu cpf ngxggu/ Vjg uvtcvgike rtkqtkv{ iqcn qh vjg Qrgtcvkqpu cpf Ockpvgpcpeg Rtqitcoku vq tghwtdkuj- tgrnceg- kortqxg cpf ocpcig vjg tgikqpcn ycvgt ocpcigogpv u{uvgo d{korngogpvkpi hnqqf eqpvtqn u{uvgo tghwtdkujogpv rtqlgevu cu rctv qh vjg 61.{gct rncp= kpeqtrqtcvkpipgy yqtmu kpvq ycvgt ocpcigogpv u{uvgo qrgtcvkqpu= qrgtcvkpi vjg ycvgt ocpcigogpv u{uvgo vqoggv hnqqf eqpvtqn cpf ycvgt uwrrn{ pggfu= qrvkok|kpi kphtcuvtwevwtg ockpvgpcpeg d{ cfjgtkpi vq-qt gzeggfkpi- kpfwuvt{ uvcpfctfu cpf dguv rtcevkegu= cpf eqqtfkpcvkpi ykvj vjg W/U/ Cto{ Eqtru qhGpikpggtu qp ngxgg kpurgevkqpu cpf kortqxgogpvu

Rtqlgevu eqorngvgf qt ukipkhkecpvn{ wpfgt yc{ kpenwfgf qpiqkpi eqpuvtwevkqp qp vjg U.6CJctfgpkpi0Dtkfig Tgrckt- Jknnudqtq Ecpcn Dcpm Uvcdknk|cvkqp- Pqtvj Ujqtg Vtcuj Tcmgu- E.5 EcpcnDcpm Kortqxgogpvu- I.;5 Tghwtdkujogpv- U.24 Tgrqygtkpi cpf Cwvqocvkqp cpf Fkgugn QzkfcvkqpEcvcn{uv Rtqlgev/ Eqorngvkqp qh vjg E.52C Ecpcn Dcpm Tgrcktu Rjcug KKK- Gcuv Eqcuv Rtqvgevkxg

KK.;


SEPTEMBER 30, 2014

Ngxgg Tgjcdknkvcvkqp Rjcug 2- 3 cpf 4/ Qvjgt vcumu kpenwfg qpiqkpi gzqvke rncpv eqpvtqn- oqykpi-xgjkeng kpurgevkqp- rworkpi qrgtcvkqpu cpf ockpvgpcpeg rtqitcou/

Restoration Program gzrgpugu hqt hkuecn {gct 3125 fgetgcugf d{ %72/8 oknnkqp qt 53/1 rgtegpvhtqo vjg rtkqt {gct vq %96/1 oknnkqp/ Tguvqtcvkqp Rtqitco gzrgpugu ucy c pgv fgetgcug qh %7;/7oknnkqp kp ecrkvcn cuugvu/ Vjg oclqtkv{ qh vjku fgetgcug ycu vjg tguwnv qh vjg ytkvg.qhh qh ecrkvcncuugvu tgncvgf vq vjg Gxgtincfgu Citkewnvwtcn Ctgc Tgugtxqkt Rtqlgev- ykvj %87/7 oknnkqp dgkpiytkvvgp.qhh kp hkuecn {gct 3124 cpf pq eqorctcdng coqwpvu kp hkuecn {gct 3125/ Kp cffkvkqp- vjgRtqitco jcf c pgv tgfwevkqp kp qrgtcvkpi gzrgpugu qh crrtqzkocvgn{ %3/1 oknnkqp tgncvgf vqkpxgpvqt{ wucig hqt ejgokecnu- hwgn- cpf rctvu= rtqrgtv{ cuuguuogpvu= kpfktgev egpvtcn ugtxkegejctigu= cpf wvknkv{ ugtxkegu- eqwrngf ykvj c %1/2 oknnkqp fgetgcug kp ucnctkgu cpf htkpigdgpghkvu/ Vjgug fgetgcugu ygtg qhhugv d{ c %21/1 oknnkqp kpetgcug kp eqpvtcevwcn ugtxkegu hqt hkuecn{gct 3125 tgncvgf vq vjg Fkurgtugf Ycvgt Ocpcigogpv Rtqlgevu cpf Tguvqtcvkqp UvtcvgikguRtqlgevu/

Vjku rtqitco qxgtuggu tguvqtcvkqp rtqlgevu hqt vjg cigpekgu Eqcuvcn Ycvgtujgfu- EqortgjgpukxgGxgtincfgu Tguvqtcvkqp Rncp- Fkuvtkev Gxgtincfgu- Mkuukoogg Ycvgtujgf- cpf Ncmg Qmggejqdggrtqitcou/ Vjg rtqitco cevkxkvkgu kpenwfg rtqlgev fgxgnqrogpv vjtqwij korngogpvcvkqp= rtqxkfkpieqorwvgt oqfgnkpi- ycvgt swcnkv{ oqpkvqtkpi- cpf cuuguuogpv hqt cnn curgevu qh ycvgtocpcigogpv= cpf hwnhknnkpi vjg Fkuvtkev�u tgurqpukdknkvkgu qwvnkpgf kp vjg Gxgtincfgu Hqtgxgt Cev cpfvjg Hgfgtcn Ugvvngogpv Citggogpv cu ygnn cu korngogpvcvkqp qh vjg Eqortgjgpukxg GxgtincfguTguvqtcvkqp Rncp/ Kp Lwpg 3123- vjg Uvcvg qh Hnqtkfc cpf vjg W/U/ Gpxktqpogpvcn Rtqvgevkqp Cigpe{tgcejgf eqpugpuwu qp pgy tguvqtcvkqp uvtcvgikgu hqt hwtvjgt kortqxkpi ycvgt swcnkv{ kp Cogtkec(uGxgtincfgu/ Wpfgt vjgug uvtcvgikgu- vjg Fkuvtkev ku korngogpvkpi c tgikqpcn ycvgt swcnkv{ rncp vqeqorngvg ukz ycvgt vtgcvogpv cpf uvqtcig rtqlgevu- korngogpvcvkqp qh cffkvkqpcn uqwteg eqpvtqnucpf c uekgpeg rncp vjcv yknn gpuwtg eqpvkpwgf tgugctej cpf oqpkvqtkpi vq kortqxg cpf qrvkok|g vjgrgthqtocpeg qh vjg UVCu/

Fwtkpi hkuecn {gct 3125- vjgtg ygtg 215 cevkxg rtqlgevu ykvjkp vjg Tguvqtcvkqp Rtqitco yjkejkpewttgf equvu/ Uqog oclqt rtqitco ceeqornkujogpvu kpenwfg vjg uvctv qh eqpuvtwevkqp qp vjgKpfkcp Tkxgt Nciqqp E.55 UVC- eqpvkpwgf fgukip qp vjg Kpfkcp Tkxgt Nciqqp E.55 rwor uvcvkqpcpf vjg Ncmg Jkerqejgg ujcnnqy uvqtcig cpf j{ftqnqike gpjcpegogpv rtqlgev- cpf ykvjkpTguvqtcvkqp Uvtcvgikgu eqpvkpwgf eqpuvtwevkqp qh vjg C.2 Hnqy Gswcnk|cvkqp Dcukp )HGD* rtqlgev- vjgN.9 HGD cpf N.9 Fkxkfg cpf vjg U.6C Fkxkfg Uvtwevwtg Oqfkhkecvkqpu= eqpvkpwcvkqp qh vjg fgukiprjcug qh vjg UVC.2 Yguv Gzrcpukqp cpf I.827 Uvtwevwtg Gzrcpukqp/

FINANCIAL ANALYSIS OF THE DISTRICT’S FUNDS

Cu pqvgf gctnkgt- vjg Fkuvtkev wugu hwpf ceeqwpvkpi vq gpuwtg cpf fgoqpuvtcvg eqornkcpeg ykvjhkpcpeg.tgncvgf ngicn tgswktgogpvu/ Vjg hqewu qh vjg Fkuvtkev�u iqxgtpogpvcn hwpfu ku vq rtqxkfgkphqtocvkqp qp pgct.vgto kphnqyu- qwvhnqyu- cpf dcncpegu qh urgpfcdng tguqwtegu/ Uwejkphqtocvkqp ku wughwn kp cuuguukpi vjg Fkuvtkev�u hkpcpekpi tgswktgogpvu/ Kp rctvkewnct- wpcuukipgfhwpf dcncpeg oc{ ugtxg cu c wughwn ogcuwtg qh c iqxgtpogpv�u pgv tguqwtegu cxckncdng hqturgpfkpi cv vjg gpf qh vjg hkuecn {gct/

KK.21


SEPTEMBER 30, 2014

General Fund

Vjg Igpgtcn Hwpf ku vjg ejkgh qrgtcvkpi hwpf qh vjg Fkuvtkev/ Kv ceeqwpvu hqt cnn hkpcpekcn tguqwtegu-gzegrv vjqug ceeqwpvgf hqt kp cpqvjgt hwpf/ Vjku hwpf ceeqwpvu hqt Fkuvtkev.ykfg gzrgpfkvwtgu cpfku uwrrqtvgf rtkoctkn{ d{ cf xcnqtgo rtqrgtv{ vczgu- rgtokv hggu cpf kpxguvogpv gctpkpiu/

Cv hkuecn {gct gpf- vjg hwpf dcncpeg qh vjg Igpgtcn Hwpf ycu %74/5 oknnkqp- qh yjkej %59/6 oknnkqpycu gkvjgt cuukipgf qt wpcuukipgf cpf %25/; oknnkqp ycu eqookvvgf vq xctkqwu Fkuvtkev rtqlgevu/Cu c ogcuwtg qh vjg Igpgtcn Hwpf�u nkswkfkv{- kv oc{ dg wughwn vq eqorctg dqvj cuukipgf cpfwpcuukipgf hwpf dcncpeg cpf vqvcn hwpf dcncpeg vq vqvcn hwpf gzrgpfkvwtgu/ Cuukipgf0wpcuukipgfhwpf dcncpeg tgrtgugpvu 57/9 rgtegpv qh vjg Igpgtcn Hwpf gzrgpfkvwtgu vqvcnkpi %214/7 oknnkqp-yjkng vqvcn hwpf dcncpeg tgrtgugpvu 72/3 rgtegpv qh vjcv ucog coqwpv/ Tgxgpwgu gzeggfgfgzrgpfkvwtgu d{ %25/6 oknnkqp cpf vjg Igpgtcn Hwpf jcf pgv qrgtcvkqpcn vtcpuhgtu vq qvjgt hwpfucoqwpvkpi vq %25/3 oknnkqp- tguwnvkpi kp c unkijv kpetgcug kp hwpf dcncpeg qh %1/4 oknnkqp/

Vqvcn tgxgpwgu kp vjg Igpgtcn Hwpf kpetgcugf crrtqzkocvgn{ %2/; oknnkqp htqo vjg rtkqt {gct/ Vjgoclqtkv{ qh vjku kpetgcug tgncvgu vq kpxguvogpv gctpkpiu- yjkej ucy c %2/3 oknnkqp kpetgcug dgvyggphkuecn {gctu- rtkoctkn{ fwg vq c ukipkhkecpv pgv octmgv ickp qp kpxguvogpvu/

Vqvcn gzrgpfkvwtgu fgetgcugf crrtqzkocvgn{ %21/9 oknnkqp- qt ;/5 rgtegpv- kp hkuecn {gct 3125 vq%214/7 oknnkqp/ Fwtkpi hkuecn {gct 3124 cp coqwpv qh %8/1 oknnkqp ycu gzrgpfgf kp vjg IgpgtcnHwpf vq tgeqipk|g hwpfkpi rtqxkfgf vq vjg Jgcnvj Dgpghkvu Kpvgtpcn Ugtxkeg Hwpf kp uwrrqtv qhuwdukfk|kpi tgvktgg jgcnvj rtgokwou cpf pq eqttgurqpfkpi gzrgpfkvwtg ycu tgeqipk|gf kp vjgewttgpv {gct/

Qrgtcvkpi vtcpuhgtu qwv qh vjg hwpf vqvcngf %4;/7 oknnkqp kp qvjgt hkpcpekpi wugu hqt hkuecn {gct 3125/Qh ukipkhkecpeg- vtcpuhgtu.qwv kp vjg coqwpv qh %49/7 oknnkqp ygpv vq vjg Fkuvtkev Ecrkvcn RtqlgevuHwpf- tgrtgugpvkpi vjg Igpgtcn Hwpf�u 3125 cppwcn eqpvtkdwvkqp vq hwpf rncppgf ecrkvcn rtqlgevucpf fgdv ugtxkeg qp vjg Egtvkhkecvgu qh Rctvkekrcvkqp- ykvj cffkvkqpcn vtcpuhgtu.qwv qh %2/2 oknnkqp vqvjg Ucxg Qwt Gxgtincfgu Ecrkvcn Rtqlgevu Hwpf vq eqxgt equvu yjkej ygtg fggogf kpgnkikdng hqthwpfkpi htqo vjg Ucxg Qwt Gxgtincfgu Vtwuv Hwpf/ Qrgtcvkpi vtcpuhgtu kpvq vjg Igpgtcn Hwpfvqvcngf %36/5 oknnkqp- yjkej kpenwfgf %33/; oknnkqp htqo vjg Eqortgjgpukxg Gxgtincfgu TguvqtcvkqpRncp Ecrkvcn Rtqlgevu Hwpf kp cp ghhqtv vq enqug qwv vjcv hwpf cpf %3/6 oknnkqp htqo vjg FkuvtkevEcrkvcn Rtqlgevu Hwpf cpf Eqortgjgpukxg Gxgtincfgu Tguvqtcvkqp Rncp Qvjgt Etgfkvcdng Hwpf vqhwpf tgncvgf pqp.ecrkvcn gzrgpfkvwtgu/

Okeechobee Basin Special Revenue Fund

Vjg Qmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpf ku tguvtkevgf hqt tgxgpwgu cpf gzrgpfkvwtgu ykvjkpcnn qt rctv qh c 26.eqwpv{ ctgc fgukipcvgf cu vjg Qmggejqdgg Dcukp/ Tgxgpwg ku rtqxkfgf d{ cfxcnqtgo rtqrgtv{ vczgu- kpvgtiqxgtpogpvcn hwpfkpi- rgtokv hggu- kpxguvogpv gctpkpiu cpf qvjgtuqwtegu/

Vjg vqvcn hwpf dcncpeg qh vjg Qmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpf cv Ugrvgodgt 41- 3125ycu %218/6 oknnkqp- c fgetgcug qh %1/7 oknnkqp htqo hkuecn {gct 3124/ Tgxgpwgu kp gzeguu qhgzrgpfkvwtgu qh %36/2 oknnkqp ygtg qhhugv d{ c %39/7 oknnkqp fgetgcug tgncvgf vq pgv vtcpuhgtu qwv qhvjg hwpf/ Vqvcn tgxgpwgu tgeqtfgf kp vjg Qmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpf ygtg uvcdng-

KK.22


SEPTEMBER 30, 2014

kpetgcukpi unkijvn{ vq %231/7 oknnkqp htqo rtkqt {gct�u vqvcn qh %229/6 oknnkqp/ Vjg unkijv kpetgcug kucvvtkdwvcdng vq c %2/6 oknnkqp kpetgcug kp kpxguvogpv gctpkpiu/ Vqvcn gzrgpfkvwtgu fgetgcugf d{%27/3 oknnkqp- qt 25/; rgtegpv kp hkuecn {gct 3125 vq %;3/7 oknnkqp/ Vjg oclqtkv{ qh vjg fgetgcugtgncvgu vq vjg eqorngvkqp qh vjg Gcuv Eqcuv Rtqvgevkxg Ngxgg Tgjcdknkvcvkqp Rjcug 2- 3 cpf 4 kphkuecn {gct 3124- yjkej ceeqwpvgf hqt %25/2 oknnkqp qh vjg xctkcpeg/ Vjg tgockpkpi fgetgcug kutgncvgf vq xctkqwu qhhugvvkpi kvgou- kpenwfkpi c %4/9 oknnkqp rc{ogpv kp hkuecn {gct 3124 vq HGOC hqtfg.qdnkicvgf equvu tgncvgf vq Jwttkecpg Ejctnkg- cffkvkqpcn eqpvtcev ugtxkeg equvu kp hkuecn {gct3125- cpf qhhugvvkpi fgetgcugu kp hwgn equvu/

Hqt hkuecn {gct 3125- qrgtcvkpi vtcpuhgtu.qwv vqvcnkpi %39/7 oknnkqp ygpv vq vjg Qmggejqdgg DcukpEcrkvcn Rtqlgevu Hwpf vq uwrrqtv uejgfwngf ecrkvcn kortqxgogpv rtqlgevu/ Qrgtcvkpi vtcpuhgtu.kpvqvcngf %1/3 oknnkqp fwtkpi hkuecn {gct 3125/

Everglades Restoration Trust Special Revenue Fund

Vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg )UT* Hwpf ceeqwpvu hqt hkuecn cevkxkv{ tgncvgf vqvjg qrgtcvkqpu cpf ockpvgpcpeg qh vjg Uvqtoycvgt Vtgcvogpv Ctgcu )UVCu* cu tgswktgf d{ vjgGxgtincfgu Hqtgxgt Cev/ Hwpfkpi ku rtqxkfgf vjtqwij c /1698 oknn vcz ngx{- pqp.cf xcnqtgocuuguuogpvu vq rtqrgtv{ qypgtu kp vjg Gxgtincfgu Citkewnvwtcn Ctgc- Cnnkicvqt Cnng{ vqnn tgxgpwgurwtuwcpv vq Hnqtkfc Uvcvwvgu- cpf kpvgtguv gctpkpiu/

Cv Ugrvgodgt 41- 3125- vqvcn hwpf dcncpeg coqwpvgf vq %;/9 oknnkqp- qh yjkej %32/6 oknnkqp kutguvtkevgf- ngcxkpi c )%22/8* oknnkqp wptguvtkevgf hwpf dcncpeg/ Vjg hwpf dcncpeg ku tguvtkevgf cdqxgvjg vqvcn hwpf dcncpeg fwg vq vjg Iqxgtpkpi Dqctf qdnkicvkpi vjgug hwpfu hqt hwvwtg rtqlgevu kp vjgurgekcn tgxgpwg hwpf xgtugu vjg ecrkvcn rtqlgevu hwpf qh vjg ucog pcog- yjgtg vjg rtqlgevgzrgpfkvwtgu ctg tgeqtfgf/ Vjku pgicvkxg hwpf dcncpeg yknn dg cflwuvgf ykvj hwvwtg vtcpuhgtudgvyggp vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg Hwpf cpf vjg Gxgtincfgu TguvqtcvkqpVtwuv Ecrkvcn Rtqlgevu Hwpf/ Cf xcnqtgo cpf citkewnvwtcn rtkxkngig vcz tgxgpwgu qh %46/8 oknnkqpcpf %22/5 oknnkqp- tgurgevkxgn{- ygtg tgeqipk|gf kp hkuecn {gct 3125- tghngevkpi eqorctcdngcoqwpvu htqo rtkqt hkuecn {gct tgxgpwgu qh %46/7 oknnkqp cpf %22/7 oknnkqp/

Gzrgpfkvwtgu ceeqwpvgf hqt kp vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg Hwpf ygtgtgncvkxgn{ eqorctcdng dgvyggp hkuecn {gctu 3125 cpf 3124- kpetgcukpi unkijvn{ d{ %2/1 oknnkqp- vq%41/2 oknnkqp htqo %3;/2 oknnkqp/ Vtcpuhgtu.qwv vq qvjgt hwpfu vqvcngf %35/2 oknnkqp- ykvj %32/;oknnkqp iqkpi vq vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Ecrkvcn Rtqlgevu Hwpf vq hwpf ecrkvcnk|cdnggzrgpfkvwtgu- cpf %3/3 oknnkqp vq vjg Hnqtkfc Dc{ Urgekcn Tgxgpwg Hwpf- tgrtgugpvkpi jcnh vjgCnnkicvqt Cnng{ vqnn rtqeggfu tgegkxgf htqo HFQV/ Hwpf dcncpeg fgetgcugf unkijvn{ d{ %1/9 oknnkqphtqo hkuecn {gct 3124 vq hkuecn {gct 3125/

Okeechobee Basin Capital Projects Fund

Vjg Qmggejqdgg Dcukp Ecrkvcn Rtqlgevu Hwpf ku tguvtkevgf hqt rtqeggfu qh cf xcnqtgo vczgu hqtecrkvcn gzrgpfkvwtgu kpewttgf vqyctfu rtqlgevu dgpghkvkpi cnn qt rctv qh c 26.eqwpv{ ctgc fgukipcvgfcu vjg Qmggejqdgg Dcukp/ Tgxgpwg ku ockpn{ rtqxkfgf d{ qrgtcvkpi vtcpuhgt htqo vjgQmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpf/ Vjg vqvcn hwpf dcncpeg qh vjg Qmggejqdgg DcukpEcrkvcn Rtqlgevu Hwpf cv Ugrvgodgt 41- 3125 ycu %27/; oknnkqp- c fgetgcug qh %2/8 oknnkqp htqohkuecn {gct 3124/

KK.23


SEPTEMBER 30, 2014

Vqvcn tgxgpwgu qh vjg hwpf tgockpgf uvgcf{ cv %1/2 oknnkqp- cnn qh yjkej ku kpxguvogpv gctpkpiu/

Vqvcn gzrgpfkvwtgu kpetgcugf %23/2 oknnkqp fwtkpi hkuecn {gct 3125 kp eqorctkuqp vq hkuecn {gct3124- htqo %29/5 oknnkqp vq %41/6 oknnkqp/ Vjg kpetgcug ku tgncvgf vq kpetgcugu kp rtqlgev equvucuuqekcvgf ykvj vjg Fkuvtkev�u ycvgt eqpvtqn kphtcuvtwevwtg/

Qrgtcvkpi vtcpuhgtu.kp vqvcngf %39/7 oknnkqp- tgegkxgf htqo vjg Qmggejqdgg Dcukp Urgekcn TgxgpwgHwpf vq uwrrqtv uejgfwngf ecrkvcn kortqxgogpv rtqlgevu/

Everglades Trust Capital Projects Fund

Vjg Gxgtincfgu Vtwuv Ecrkvcn Rtqlgevu Hwpf ycu guvcdnkujgf vq ceeqwpv hqt cpf tgrqtv hkpcpekcntguqwtegu vjcv ctg tguvtkevgf- eqookvvgf qt cuukipgf vq ecrkvcn gzrgpfkvwtgu vq eqpuvtwevUvqtoycvgt Vtgcvogpv Ctgcu )UVCu* yjkej yknn engcpug uvqtoycvgt twpqhh htqo vjg GxgtincfguCitkewnvwtcn Ctgc )GCC* vjtqwij pcvwtcnn{ qeewttkpi dkqnqikecn cpf rj{ukecn rtqeguugu/ Cffkvkqpcnqdlgevkxgu kpenwfg j{ftqrgtkqf tguvqtcvkqp cpf ycvgt uwrrn{/ Tgxgpwg hqt vjku hwpf ku rtqxkfgfockpn{ vjtqwij qrgtcvkpi vtcpuhgtu htqo vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg Hwpf/

Fwtkpi hkuecn {gct 3125- vjg hwpf dcncpeg qh vjg Gxgtincfgu Vtwuv Ecrkvcn Rtqlgevu Hwpf fgetgcugf%3/1 oknnkqp vq %;7/9 oknnkqp cv hkuecn {gct gpf/

Vqvcn tgxgpwgu kp vjg hwpf kpetgcugf d{ %2/1 oknnkqp= vq %2/2 oknnkqp/ Vjku kpetgcug tgncvgu vqkpxguvogpv gctpkpiu- yjkej ucy c %1/8 oknnkqp kpetgcug dgvyggp hkuecn {gctu rtkoctkn{ fwg vq cukipkhkecpv pgv octmgv ickp qp kpxguvogpvu/

Vqvcn gzrgpfkvwtgu fgetgcugf unkijvn{- d{ crrtqzkocvgn{ %3/1 oknnkqp kp hkuecn {gct 3125 vq %34/9oknnkqp- tguwnvkpi htqo vjg eqorngvkqp- qt uwduvcpvkcn eqorngvkqp qh ugxgtcn Gxgtincfgu.tgncvgfecrkvcn rtqlgevu fwtkpi vjg rtkqt {gct/

Hqt hkuecn {gct 3125- qrgtcvkpi vtcpuhgtu pgvvgf vq c vqvcn qh %31/8 oknnkqp vq uwrrqtv equvucuuqekcvgf ykvj ecrkvcn qwvnc{ kpewttgf vqyctfu rtqlgevu rwtuwcpv vq vjg Gxgtincfgu Hqtgxgt Cev hqttguvqtcvkqp qh vjg Gxgtincfgu/ Vjg tgekrkgpv hwpf ycu vjg Gxgtincfgu Tguvqtcvkqp Vtwuv UrgekcnTgxgpwg Hwpf/

Save Our Everglades Capital Projects Fund

Vjg Ucxg Qwt Gxgtincfgu Ecrkvcn Rtqlgevu Hwpf ceeqwpvu hqt tgxgpwgu cpf ecrkvcn gzrgpfkvwtguhqt vjg Eqortgjgpukxg Gxgtincfgu Tguvqtcvkqp Rncp )EGTR* cpf vjg Pqtvjgtp Gxgtincfgu Guvwct{Rtqvgevkqp Rtqitco )PGGRR* yjkej ctg hwpfgf htqo vjg Uvcvg�u Ucxg Qwt Gxgtincfgu Vtwuv Hwpf/

Fwtkpi hkuecn {gct 3125- vjg hwpf dcncpeg qh vjg Ucxg Qwt Gxgtincfgu Ecrkvcn Rtqlgevu Hwpffgetgcugf %4/9 oknnkqp vq )%3/5* oknnkqp/ Vjku fghkekv ku gzrgevgf vq dg hwpfgf d{ c rgpfkpitgkodwtugogpv htqo Hnqtkfc Fgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp/

Tgxgpwgu kp vjg hwpf kpetgcugf %49/6 htqo vjg rtkqt hkuecn {gct vq %61/4 oknnkqp/ Vjg oclqtkv{ qhvjku kpetgcug ku cvvtkdwvcdng vq %37/2 oknnkqp tgegkxgf htqo Rcno Dgcej Eqwpv{ hqt vjg rwtejcug qh

KK.24


SEPTEMBER 30, 2014

crrtqzkocvgn{ 2/; vjqwucpf cetgu qh ncpf tgncvgf vq vjg Nqzcjcvejgg Tkxgt Ycvgtujgf TguvqtcvkqpRtqlgev/ Kp cffkvkqp- vjg Fkuvtkev tgegkxgf cffkvkqpcn hwpfkpi kp hkuecn {gct 3125 hqt TguvqtcvkqpUvtcvgikgu Rtqlgevu qh %22/4 oknnkqp/

Qrgtcvkpi vtcpuhgtu.kp vqvcngf %2/3 oknnkqp- qh yjkej %2/1 oknnkqp ycu tgegkxgf htqo vjg IgpgtcnHwpf vq eqxgt equvu fggogf kpgnkikdng hqt hwpfkpi htqo vjg Ucxg Qwt Gxgtincfgu Vtwuv Hwpf/

COPS Everglades Forever Capital Projects Fund

Vjg EQRU Gxgtincfgu Hqtgxgt Ecrkvcn Rtqlgevu Hwpf ceeqwpvu hqt ecrkvcn gzrgpfkvwtgu vq uwrrqtvvjg eqpuvtwevkqp qh rtqlgevu kp vjg Gxgtincfgu0Nqpi Vgto Rncp Korngogpvcvkqp Rtqitco ykvjtguqwtegu htqo kuuwcpeg qh vjg Egtvkhkecvgu qh Rctvkekrcvkqp/

Tgxgpwgu kp vjg hwpf tgockpgf eqpuvcpv cv %1/2 oknnkqp cv vjg gpf qh hkuecn {gct 3125 cpfeqpukuvgf qh kpxguvogpv gctpkpiu/

Gzrgpfkvwtgu kpetgcugf vq %36/9 oknnkqp htqo vjg rtkqt {gct vqvcn qh %1/6 oknnkqp/ Vjku kpetgcug kutgncvgf vq vjg dgikppkpi qh eqpuvtwevkqp qp vjg C.2 Hnqy Gswcnk|cvkqp Dcukp- c mg{ TguvqtcvkqpUvtcvgikgu rtqlgev vq engcp ycvgt hnqykpi kpvq vjg Gxgtincfgu/

Qrgtcvkpi vtcpuhgtu.kp vqvcngf %26/; oknnkqp yjkej ycu tgegkxgf htqo vjg EQRU EqortgjgpukxgGxgtincfgu Tguvqtcvkqp Rncp Ecrkvcn Hwpf vq hwpf vjg C.2 Hnqy Gswcnk|cvkqp Dcukp rtqlgev/

GENERAL FUND BUDGETARY HIGHLIGHTS

Dwfigvgf tgxgpwgu cpf gzrgpfkvwtgu kp vjg hkpcn Igpgtcn Hwpf dwfigv ygtg %226/9 oknnkqp cpf%245/6 oknnkqp- tgurgevkxgn{/ Dwfigvgf tgxgpwgu kpetgcugf %1/4 oknnkqp htqo vjg qtkikpcn cfqrvgfdwfigv hqt hkuecn {gct 3125- yjkng dwfigvgf gzrgpfkvwtgu kpetgcugf unkijvn{ )crrtqzkocvgn{ %2/1oknnkqp* htqo vjg qtkikpcn dwfigv/ Cevwcn tgxgpwgu ygtg %3/4 oknnkqp )3/1 rgtegpv* oqtg vjcp vjgdwfigv/

Cv vjg gpf qh hkuecn {gct 3125- vjg Igpgtcn Hwpf�u dwfigv hqt Cfokpkuvtcvkxg Ugtxkegu cpfGzgewvkxg Qhhkegu tghngevgf c tgockpkpi cxckncdng dcncpeg qh %6/4 oknnkqp/ Vjg cxckncdng dcncpeg kpCfokpkuvtcvkxg Ugtxkegu cpf Gzgewvkxg Qhhkegu ycu rtkoctkn{ fwg vq qwvuvcpfkpi gpewodtcpegu kpvjg Okuukqp Uwrrqtv Rtqitco cpf vjg Tguvqtcvkqp Rtqitco- gcej qh yjkej jcf qwvuvcpfkpigpewodtcpegu vqvcnkpi %2/4 oknnkqp/ Vjg qwvuvcpfkpi gpewodtcpegu kp Okuukqp Uwrrqtv tgncvgf vqvjg Igpgtcn Ugtxkegu- Kphqtocvkqp Vgejpqnqi{- cpf Qhhkeg qh Eqwpugn qticpk|cvkqp wpkvu- cpf vjgqwvuvcpfkpi gpewodtcpeg kp vjg Tguvqtcvkqp Rtqitco tgncvgf vq nqecn iqxgtpogpv citggogpvu ykvjxctkqwu eqwpvkgu cpf eqpvtcevwcn ugtxkegu/

Cv vjg gpf qh hkuecn {gct 3125- vjg Igpgtcn Hwpfu dwfigv hqt Qrgtcvkqpu cpf Ockpvgpcpeg tghngevgfc tgockpkpi cxckncdng dcncpeg %4/6 oknnkqp/ Qh vjcv coqwpv- %2/4 oknnkqp ycu cvvtkdwvgf vq vjgQrgtcvkqpu cpf Ockpvgpcpeg Rtqitco cpf eqpukuvgf qh wpurgpv dwfigv fwg vq nqygt hwgn equvucpf qwvuvcpfkpi gpewodtcpegu tgncvgf vq vjg EGTR Dkq.Eqpvtqn Korngogpvcvkqp Rtqlgev-eqpvtcevwcn ugtxkegu- cpf kpvgtcigpe{ citggogpvu= cpf %2/; oknnkqp ycu cvvtkdwvgf vq vjgTguvqtcvkqp Rtqitco cpf eqpukuvgf qh wpurgpv dwfigv tgncvgf vq ucnctkgu cpf htkpigu cpf nqygt

KK.25


SEPTEMBER 30, 2014

hwgn equvu cpf %2/7 oknnkqp kp qwvuvcpfkpi gpewodtcpegu tgncvgf vq N.9 Kphtcuvtwevwtg Ockpvgpcpegcpf Tgrcktu- HRN Fkuvtkdwvkqp Citggogpv.gngevtkecn ugtxkegu- cpf qvjgt eqpvtcevwcn ugtxkegu/

Vjg hkpcn cogpfgf Igpgtcn Hwpf dwfigv kpenwfgf %31/7 oknnkqp kp tgugtxgu eqortkugf qhocpcigtkcn tgugtxgu qh %5/8 oknnkqp cpf %26/8 oknnkqp kp eqpvkpigpe{ tgugtxgu/ Vjg Fkuvtkev fqgupqv gzrgpf hwpfu fktgevn{ qwv qh ocpcigtkcn qt eqpvkpigpe{ tgugtxg ceeqwpvu/ Vjg wug qh vjkuhwpfkpi tgswktgu Iqxgtpkpi Dqctf dwfigv vtcpuhgt crrtqxcn- cwvjqtk|kpi vjg oqxgogpv qh dwfigvcwvjqtkv{ qwv qh ocpcigtkcn tgugtxgu cpf0qt eqpvkpigpe{ tgugtxgu vq c Fkuvtkev rtqitco ykvjkp ctguqwteg ctgc�u qrgtcvkpi qt ecrkvcn dwfigv/

CAPITAL ASSETS AND DEBT ADMINISTRATION

CAPITAL ASSETS

Cu qh Ugrvgodgt 41- 3125- vjg Fkuvtkev�u kpxguvogpv kp ecrkvcn cuugvu ycu %5/8 dknnkqp- wr %214/;oknnkqp htqo vjg gpf qh hkuecn {gct 3124/ Vjku kpxguvogpv kp ecrkvcn cuugvu kpenwfgu ncpf-gcugogpvu- ecpcnu cpf ngxggu- dwknfkpiu- kpvcpikdngu- gswkrogpv- kortqxgogpvu- ycvgt eqpvtqnuvtwevwtgu- cpf eqpuvtwevkqp kp rtqitguu/

Capital Assets(net of depreciation)

3125 3124

Ncpf % 3-675-;6;-;41 % 3-646-458-95;

Gcugogpvu 81-4;1-65; 63-526-393

Ecpcnu cpf Ngxggu 813-221-219 767-494-898

Dwknfkpiu 95-614-155 92-7;9-618

Kpvcpikdngu 9-728-451 24-59;-337

Gswkrogpv 51-747-179 54-473-841

Kortqxgogpvu 25-;;1-799 26-455-6;2

Ycvgt Eqpvtqn Uvtwevwtgu 924-577-289 825-536-1;3

Eqpuvtwevkqp kp Rtqitguu 558-52;-65; 641-839-992

Vqvcn % 5-858-1;4-565 % 5-754-2;6-;56

Oclqt ecrkvcn cuugv cevkxkv{ fwtkpi vjg ewttgpv hkuecn {gct kpenwfgf vjg hqnnqykpi<

KK.26


SEPTEMBER 30, 2014

Construction in Progress Highlights

Vjg Fkuvtkev�u kpxguvogpv kp eqpuvtwevkqp kp rtqitguu fgetgcugf %94/4 oknnkqp fwtkpi hkuecn {gct3125/ Vjku ejcpig ku rtkoctkn{ fwg vq vjg pgv ghhgev qh vjg hqnnqykpi<

" %98/1 oknnkqp gzrgpfgf qp eqpvkpwkpi rtqlgevu cu hqnnqyu<

o %36/9 C.2 Hnqy Gswcnk|cvkqp Dcukp

o %26/4 oknnkqp gzrgpfgf qp N.9 Tgugtxqkt Kphtcuvtwevwtg/

o %22/1 oknnkqp gzrgpfgf qp Pqtvj Ujqtg Vtcuj Tcmgu/

" 281/4 oknnkqp tgncvgf vq eqorngvgf rtqlgevu yjkej ygtg vtcpuhgttgf qwv qh eqpuvtwevkqp kprtqitguu- vjg oquv ukipkhkecpv qh yjkej ctg<

o %244/1 oknnkqp hqt UVC.Eqorctvogpv E Dwknf.qwv )ycvgt eqpvtqn uvtwevwtgu cpfecpcnu cpf ngxggu*/

o %42/2 oknnkqp hqt Ncmgukfg Tcpej UVC/

o %5/4 oknnkqp hqt E.55 Dwknfkpi hqt oketqycxg- vqygt- cpf igpgtcvqt/

o %2/; oknnkqp hqt qvjgt rtqlgevu/

Water Control Structure Highlights

Vjg Fkuvtkev�u kpxguvogpv kp ycvgt eqpvtqn uvtwevwtgu kpetgcugf %;;/1 oknnkqp fwtkpi hkuecn {gct 3125-%226/; oknnkqp qh yjkej ycu vtcpuhgttgf htqo eqpuvtwevkqp kp rtqitguu- vjg oquv ukipkhkecpveqorngvgf rtqlgevu kpenwfg<

o %72/1 oknnkqp gzrgpfgf qp vjg Kp.Hnqy Rwor Uvtwevwtg cv I.619/

o %42/2 oknnkqp gzrgpfgf qp xctkqwu rwor uvcvkqpu/

o %;/4 oknnkqp gzrgpfgf qp vjg I.446 Rwor Uvcvkqp/

o %4/4 oknnkqp gzrgpfgf qp Icvgf Uvtwevwtgu cv Ncmgukfg Tcpej UVC/

o %22/3 oknnkqp kp qvjgt rtqlgevu/

Cffkvkqpcn kphqtocvkqp qp vjg Fkuvtkev�u ecrkvcn cuugvu ecp dg hqwpf kp Pqvg ; qp rcig KKK.43 qh vjkutgrqtv/

KK.27


SEPTEMBER 30, 2014

LONG-TERM DEBT ADMINISTRATION

Cv vjg gpf qh hkuecn {gct 3125- vjg Fkuvtkev jcf %5;2/8 oknnkqp kp vqvcn qwvuvcpfkpi nqpi.vgto fgdv-tgrtgugpvkpi c fgetgcug qh %28/3 oknnkqp htqo vjg rtkqt {gct/ Vjg dcncpeg ku eqortkugf qh dqpfucpf Egtvkhkecvgu qh Rctvkekrcvkqp )EQRU*/

Long-term Debt Outstanding

3125 3124

Urgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Dqpfu % 24-216-111 % 2;-336-111

Egtvkhkecvgu qh Rctvkekrcvkqp 589-661-111 59;-721-111

Vqvcn % 5;2-766-111 % 619-946-111

Vjg Urgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Tghwpfkpi Dqpfu Ugtkgu 3113 )%5/; oknnkqp* cpf Ugtkgu3114 )%9/3 oknnkqp* hkpcpeg vjg ceswkukvkqp qh gpxktqpogpvcnn{ ugpukvkxg ncpfu/ Fqewogpvct{ uvcorvcz tgxgpwgu rtqxkfgf vjtqwij vjg Uvcvg qh Hnqtkfc�u Ycvgt Ocpcigogpv Ncpfu Vtwuv Hwpf ugewtgvjg tgrc{ogpv qh vjku fgdv/

Kp Pqxgodgt 3117- vjg Fkuvtkev kuuwgf %657/2 oknnkqp kp Egtvkhkecvgu qh Rctvkekrcvkqp vq rtqxkfg hqtvjg ngcug.rwtejcug hkpcpekpi qh vjg ceswkukvkqp- eqpuvtwevkqp- cpf gswkrrkpi qh egtvckp gzrgfkvgfGxgtincfgu Tguvqtcvkqp rtqlgevu/ Vjg qwvuvcpfkpi dcncpeg cv vjg gpf qh hkuecn {gct 3125 ycu%589/7 oknnkqp/

Cv Ugrvgodgt 41- 3125- vjg Fkuvtkev�u EQRU ygtg tcvgf Cc4- CC cpf CC. d{ Oqqf{�u- U'R cpfHkvej Tcvkpiu- tgurgevkxgn{ cpf vjg Fkuvtkev�u Ncpf Ceswkukvkqp Dqpfu- Ugtkgu 3113 cpf 3114 ygtgtcvgf C4- C, cpf C d{ Oqqf{�u- U'R cpf Hkvej Tcvkpiu- tgurgevkxgn{/ C dqpf tcvkpi kpfkecvgu vjgkpxguvogpv swcnkv{ qh vjg dqpfu- yjkej ku dcugf qp cp cuuguuogpv qh vjg geqpqoke cpf hkpcpekcneqpfkvkqp qh vjg cigpe{- cpf ku tghngevkxg qh vjg qxgtcnn ocpcigtkcn gzrgtvkug qh vjg cigpe{/ VjgFkuvtkev uvtkxgu vq ockpvckp uwrgtkqt dqpf tcvkpi hqt kvu qdnkicvkqpu kp qtfgt vq tgcnk|g oqtg hcxqtcdngdqttqykpi equvu/

Debt Management Policy

Ukpeg vjg 2;;1�u- vjg Fkuvtkev ocfg c eqookvogpv vq vjg ekvk|gpu qh Uqwvj Hnqtkfc vq qrgtcvg kpceeqtfcpeg ykvj ukzvggp iwkfkpi rtkpekrngu fgukipgf vq cejkgxg cpf ockpvckp vjg jkijguv uvcpfctfuqh hkuecn ceeqwpvcdknkv{/ Vjg Iqxgtpkpi Dqctf qh vjg Fkuvtkev cfqrvgf c Debt Management Policy kpOc{ 2;;4- yjkej ycu wrfcvgf kp Crtkn 3116 cpf tgxkugf cickp kp Qevqdgt 3119/ Vjg rqnke{ cpftgncvgf iwkfgnkpgu gpcdngu vjg Fkuvtkev vq kfgpvkh{ cpf cfftguu rqvgpvkcn eqpegtpu cpf cnvgtpcvkxgugctn{ kp vjg ecrkvcn rncppkpi cpf fgdv kuuwcpeg rtqeguu/

KK.28


SEPTEMBER 30, 2014

Vjg rqnke{ fktgevu vjg Fkuvtkev vq<

" Gzjkdkv rwtrqughwn tguvtckpv kp kpewttkpi fgdv/

" Hqnnqy c rqnke{ qh hwnn fkuenquwtg kp cnn hkpcpekcn tgrqtvu cpf qhhkekcn uvcvgogpvu kuuwgf hqtkpfgdvgfpguu/

" Tghtckp htqo kuuwkpi ujqtv.vgto fgdv vjcv tgswktgu tgrgcvgf cppwcn crrtqrtkcvkqp/

" Nkokv nqpi.vgto fgdv vq pq oqtg vjcp vjg guvkocvgf nkhg qh vjg ecrkvcn cuugvu hkpcpegf cpftghtckp htqo kuuwkpi fgdv vq hkpcpeg ewttgpv qrgtcvkqpu qt pqtocn ockpvgpcpeg/

" Rtqlgev fgdv tgswktgogpvu qp c hkxg.{gct dcuku vq hceknkvcvg dgvvgt ujqtv.vgto fgekukqpu kpnkijv qh qvjgt rtkqtkvkgu vjcv oc{ ctkug- cpf gzcokpg vjg nqpigt.tcpig kornkecvkqpu cpfghhgevu qh fgdv kuuwcpeg/

Kpenwfgf kp vjg Fkuvtkev�u cfqrvgf Debt Management Policy ctg dgpejoctmu yjkej ctg ugnh.korqugf dqwpfctkgu cpf pqv uvcvwvqtkn{ guvcdnkujgf ngxgnu qh ceegrvcpeg fgfkecvgf vq rtwfgpv fgdvocpcigogpv/ Vjg Fkuvtkev�u fgdv dwtfgp ujcnn pqv gzeggf vjg dgpejoctm ngxgnu- cu fguetkdgfdgnqy- cpf pq cffkvkqpcn fgdv ujcnn dg cwvjqtk|gf kh vjg rtqlgevgf fgdv dwtfgp yqwnf gzeggf vjgugngxgnu<

" Vjg pgv fgdv rgt ecrkvc ujcnn pqv gzeggf %461/

" Fgdv ugtxkeg ujcnn pqv gzeggf 41 rgtegpv qh tgxgpwgu ngicnn{ cxckncdng vq vjg Fkuvtkev vq rc{fgdv ugtxkeg kpenwfkpi- dwv pqv nkokvgf vqvjg cxckncdng cf.xcnqtgo tgxgpwgu- tgncvgf kpvgtguvkpeqog vjgtgqp cpf rgtokv hgg tgxgpwg/

" Vjg fgdv.vq.cuuguugf xcnwg ujcnn pqv gzeggf 1/41 rgtegpv qh vjg cuuguugf xcnwg qhrtqrgtv{ ykvjkp vjg Fkuvtkev/

Hnqtkfc Uvcvwvg tgswktgu vjcv vqvcn cppwcn fgdv ugtxkeg hqt fgdv kuuwgf chvgt Lcpwct{ 2- 311; ecppqvgzeggf 31 rgtegpv qh vjg cppwcn cf xcnqtgo vcz tgxgpwgu- wpnguu crrtqxgf d{ vjg Lqkpv NgikuncvkxgDwfigv Eqookuukqp/

Cffkvkqpcn kphqtocvkqp cdqwv vjg Fkuvtkev�u nqpi.vgto fgdv ecp dg hqwpf kp Pqvg 21 qp rcigu KKK.44vjtqwij KKK.45 qh vjku tgrqtv/

KK.29


SEPTEMBER 30, 2014

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES

Economic Outlook

Cf xcnqtgo rtqrgtv{ vczgu eqpvkpwg vq dg vjg Fkuvtkev�u nctiguv ukping- qpiqkpi uqwteg qh tgxgpwg/Crrtqzkocvgn{ 47/; rgtegpv qh vjg Fkuvtkev�u hkuecn {gct 3126 dwfigv ku rtqlgevgf vq dg hwpfgfvjtqwij cf xcnqtgo vcz tgxgpwgu/ Vczcdng rtqrgtv{ xcnwgu ykvjkp vjg Fkuvtkev kpetgcugf d{ 4/8rgtegpv htqo %781/3 dknnkqp kp 3124 vq %7;5/; dknnkqp kp 3125/ Cf xcnqtgo vczgu rtqlgevgf hqt hkuecn{gct 3126 ctg %376/; oknnkqp- cp guvkocvgf %1/8 oknnkqp nguu vjcp vjg rtkqt {gct/ Vjku fgetgcug kpcf xcnqtgo tgxgpwg ku c tguwnv qh tqnngf.dcem oknncig tcvgu cpf tgfwegf rtkqt {gct vczcdng xcnwgu/

Vjg Fkuvtkev�u hkuecn {gct 3126 dwfigv ku dcugf qp c tqnngf.dcem oknncig tcvg vq ockpvckp dcugnkpg cfxcnqtgo tgxgpwg cv %377/7 oknnkqp/ Tqnngf.dcem oknncig tcvgu fq pqv rtqxkfg c eqpvkpwcvkqp ngxgn qhdcugnkpg Cf Xcnqtgo tgxgpwg fwg vq tgfwegf rtkqt {gct hkpcn vczcdng xcnwgu/ Vjg cfqrvgf tcvgu yknnigpgtcvg %374/2 oknnkqp kp dcugnkpg tgxgpwgu- rnwu %3/9 oknnkqp qh pgy eqpuvtwevkqp- hqt vqvcn cfxcnqtgo tgxgpwg qh %376/; oknnkqp/

Vjg tgockpkpi tgxgpwg dwfigv kpenwfgu cpvkekrcvgf hwpfkpi htqo uvcvg cpf hgfgtcn uqwtegu- cu ygnncu htqo hggu cpf kpxguvogpv gctpkpiu/ Uvcvg tgxgpwgu- yjkej ctg vjg Fkuvtkev�u ugeqpf oclqtuqwteg qh hwpfkpi- ctg rtqlgevgf cv %315/3 oknnkqp- rtkoctkn{ htqo vjg Ucxg Qwt Gxgtincfgu VtwuvHwpf kp uwrrqtv qh kpkvkcvkxgu tgncvgf vq Gxgtincfgu� tguvqtcvkqp/

Vjg Fkuvtkev tgeqipk|gu vjg korqtvcpeg qh jqy cxckncdng tgxgpwgu ecp ejcpig kp tgurqpug vqgeqpqoke hcevqtu/ Vjgtg ctg ocp{ geqpqoke hcevqtu vq eqpukfgt cpf oqpkvqt tgncvkpi vq vjg Fkuvtkevcpf ejcpigu kp vjgug geqpqoke hcevqtu fktgevn{ korcev vjg Fkuvtkev�u hkpcpekcn jgcnvj cpf hwvwtgtgxgpwg qwvnqqm/ Vjg hqnnqykpi fkuewuukqp yknn hqewu qp geqpqoke hcevqtu chhgevkpi vjg Fkuvtkev�u cfxcnqtgo tgxgpwg dwfigv cpf ygtg eqpukfgtgf kp rtgrctkpi vjg dwfigv hqt vjg 3125 hkuecn {gct/

Property Values

Rtqrgtv{ xcnwgu jcxg c ukipkhkecpv cpf fktgev korcev qp cf xcnqtgo vczgu/ Cp kpetgcug kp rtqrgtv{xcnwgu yknn qhvgp kpfkecvqt c jgcnvj{ geqpqo{/ Eqwpvkgu gzrgtkgpekpi rqrwncvkqp cpf geqpqokeitqyvj ctg nkmgn{ vq gzrgtkgpeg nqpi.vgto kpetgcugu kp rtqrgtv{ xcnwgu fwg vq kpetgcugf fgocpf hqtjqogu/ Ukpeg rtqrgtv{ xcnwgu ctg vjg rtkoct{ tgxgpwg uqwteg vq vjg Fkuvtkev- vjg Fkuvtkev oqpkvqtuvjg octmgv xcnwgu cpf eqpvkpwgu vq rgthqto tqnngf.dcem tcvg ecnewncvkqpu kp ceeqtfcpeg ykvj vjgVtwvj Kp Oknncig )VTKO* rtqeguu kp cp ghhqtv vq cejkgxg c uvcdknk|gf tgxgpwg uqwteg/

Vjg jqwukpi octmgv jcu fgvgtkqtcvgf ukipkhkecpvn{ ukpeg kvu rgcm cv vjg gpf qh 3117 cpf Hnqtkfc jcudggp qpg qh vjg jctfguv jkv uvcvgu cnqpi ykvj Ctk|qpc- Ecnkhqtpkc- cpf Pgxcfc/ Vjku fqypvwtp-yjkej dgicp kp 3118- ecp dg cvvtkdwvgf vq uqctkpi jqog rtkegu cpf qxgt.uwrrn{ htqo jqog dwknfgtucpf kpxguvqtu/ Vjgug eqpfkvkqpu tguwnvgf htqo vjg gcukpi qh wpfgtytkvkpi uvcpfctfu cpf vjgeqpuwogtu kpetgcugf crrgvkvg hqt tkum- ocmkpi kv nguu fkhhkewnv hqt rtqurgevkxg jqogdw{gtu vq swcnkh{hqt c oqtvicig/ Kp qtfgt vq chhqtf c jqog- jqogdw{gtu dgecog kpetgcukpin{ fgrgpfgpv qp gzqvkeoqtvicig rtqfwevu kpvgpfgf vq tgfweg fqyp rc{ogpvu cpf oqpvjn{ rc{ogpvu/ Chvgt tgcejkpi vjgnqyguv ngxgnu kp ncvg 3121 0 gctn{ 3122- rtqrgtv{ xcnwgu jcxg uggp c itcfwcn kpetgcug kp vjg rcuv

KK.2;


SEPTEMBER 30, 2014

hqwt {gctu- ykvj kpfkecvkqpu qh uvcdknk|cvkqp vq oqfgtcvg ickpu vjtqwij 3126- cu hwtvjgt fgrkevgf d{vtgpf fcvc rtgugpvgf wpfgt vjg Jqog Rtkegu ugevkqp qp vjg hqnnqykpi rcig/

Foreclosures

Ceeqtfkpi vq Tgcnv{Vtce°- vjg ngcfkpi qpnkpg octmgvrnceg hqt hqtgenquwtg rtqrgtvkgu- hqtgenquwtghknkpiu- yjkej kpenwfg fghcwnv pqvkegu- uejgfwngf cwevkqpu- cpf dcpm tgrquuguukqpu- ygtg tgrqtvgfqp ;33-378 rtqrgtvkgu kp vjg Wpkvgf Uvcvgu cu qh vjg tgrqtv fcvg- eqorctgf vq vjg rtkqt {gct hkiwtguqh 2-342-193/ Vjgkt tgrqtv ujqyu c pcvkqpykfg hqtgenquwtg tcvg qh qpg kp gxgt{ 2-427 W/U/ jqwukpiwpkvu- eqorctgf vq qpg kp gxgt{ 2-266 vygnxg oqpvju rtkqt/ Hnqtkfc- tqwpfkpi qhh vjg vqr hkxg uvcvgutgncvgf vq hqtgenquwtg tcvgu- tghngevgf c hqtgenquwtg tcvg qh qpg kp gxgt{ 629 wpkvu- ykvj eqorctgf vqqpg kp gxgt{ 4;3 wpkvu tgrqtvgf ncuv {gct/ Qh vjg hkxg vqr eqwpvkgu kp Hnqtkfc- kp vgtou qh hqtgenquwtgtcvgu qpn{ Quegqnc ku ykvjkp vjg Fkuvtkev�u dqwpfctkgu/ Kp Lcpwct{ 3126- vjg pwodgt qh rtqrgtvkguvjcv tgegkxgf c hqtgenquwtg hknkpi kp Hnqtkfc ycu 7/1& jkijgt vjcp vjg rtgxkqwu oqpvj cpf 44/1&nqygt vjcp vjg ucog vkog ncuv {gct/

Kp uwooct{- yjkng hqtgenquwtg tcvgu pcvkqpykfg- cpf kp Hnqtkfc jcxg fgetgcugf qxgt vjg rcuv {gct-Hnqtkfc eqpvkpwgu vq ngcf vjg pcvkqp kp hqtgenquwtgu- ykvj ukipkhkecpv eqwpvkgu ykvj jkijgt tcvkqutgukfkpi ykvjkp vjg Fkuvtkev�u vcz dcug- vjgtgd{ jcxkpi c eqpvkpwkpi korcev qp geqpqokeu qh vjgtgikqp cpf ceeqtfkpin{- vcz tgxgpwgu cxckncdng vq vjg Fkuvtkev/

Home Prices

Vjg Hgfgtcn Jqwukpi Hkpcpeg Cigpe{�u Jqwug Rtkeg Kpfgz kpfkecvgu vjcv jqog rtkegu jcxgkpetgcugf unkijvn{ ukpeg dqvvqokpi qwv kp 3122 yjgp tgcn guvcvg xcnwgu ucy fgenkpgu kp vjg hkhv{rgtegpv tcpig eqorctgf vq rgcmu kp 3118/ Jqog rtkegu cpf rtqrgtv{ xcnwgu kp egpvtcn cpf uqwvjHnqtkfc jcxg uggp c eqpvkpwcn cpf uvgcf{ tguwtigpeg qxgt vjg rcuv hgy {gctu- ickpkpi c rqtvkqp qhvjg octmgv nquu qh 21 vq 23 rgtegpv qp cxgtcig eqorctgf vq vjg xcnng{ gzrgtkgpegf kp 3122/ Yjkngjqog rtkegu eqpvkpwg vq dg ukipkhkecpvn{ dgnqy vjg rgcmu qh ncvg 3117- tgegpv vtgpfu kpfkecvg ceqpvkpwcn wryctf oqxgogpv kp xcnwg/ Vjg Hgfgtcn Jqwukpi Hkpcpeg Cigpe{ Jqog Rtkeg Kpfgz-itcrjkecnn{ fgrkevgf dgnqy- ogcuwtgu vjg cxgtcig ejcpig kp xcnwg qh tgukfgpvkcn tgcn guvcvg kpegpvtcn cpf uqwvjgtp Hnqtkfc ikxgp c eqpuvcpv ngxgn qh swcnkv{/

KK.31


SEPTEMBER 30, 2014

1

61

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311

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411

461

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Year-Quarter

Federal Housing Finance AgencyHome Price Index 2006 - 2014

Jqwukpi Rtkeg Kpfgz

Population Growth

Cpqvjgt geqpqoke hcevqt ftkxkpi cf xcnqtgo vczgu ku rqrwncvkqp itqyvj cpf vjg korcev kv jcu qprtqrgtv{ xcnwgu/ Rqrwncvkqp itqyvj korcevu rtqrgtv{ xcnwgu dgecwug cu vjg rqrwncvkqp kpetgcugu-fgocpf hqt jqogu kpetgcugu- yjkej tguwnvu kp jkijgt rtqrgtv{ xcnwgu/ Vjku tgncvkqpujkr dgvyggpvjg tgcn guvcvg octmgv cpf ejcpig kp rqrwncvkqp yknn chhgev Fkuvtkev tgxgpwgu dgecwug cf xcnqtgovczgu ctg eqnngevgf htqo rtqrgtv{ qypgtu dcugf qp rtqrgtv{ xcnwgu ugv d{ vjg tgurgevkxg eqwpv{rtqrgtv{ crrtckugt/ Kv ku korqtvcpv vq oqpkvqt rqrwncvkqp vtgpfu vq ghhgevkxgn{ fgxgnqr hwvwtg dwfigvuecrcdng qh dgkpi uwrrqtvgf d{ vjg vcz dcug/ Kp cffkvkqp- cu vjg rqrwncvkqp kpetgcugu- vjg wug qhycvgt tguqwtegu kpetgcugu- yjkej cornkhkgu vjg pggf vq rtqvgev cpf tguvqtg pcvwtcn tguqwtegu cpfocpcig cpf tgiwncvg vjg wucig cpf uvqtcig qh vjg tgikqp�u ycvgt uwrrn{/

Kp 3125- vjg Fkuvtkev�u rqrwncvkqp kpetgcugf unkijvn{ d{ 2/3 rgtegpv- eqorctgf vq vjg rtkqt {gct�ukpetgcug qh 2/14 rgtegpv/ Qxgt vjg rcuv vgp {gctu )3116 vq 3125* vjg rqrwncvkqp itqyvj cetquu vjgFkuvtkev cxgtcigf 2/18 rgtegpv/ Vjg tcvg qh rqrwncvkqp itqyvj ykvjkp vjg Fkuvtkev�u dqwpfct{ kueqpukuvgpv ykvj vjg uvcvg.ykfg vtgpf cu ujqyp dgnqy<

KK.32


SEPTEMBER 30, 2014

-1.0%

-0.5%

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

Per

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Year

Population Growth - Annual Percentage Change

District State

Uqwteg< Uvcvg qh Hnqtkfc- Qhhkeg qh Geqpqoke ' Fgoqitcrjke Tgugctej

General Fund – Assigned and Unassigned Fund Balance

Cv vjg gpf qh hkuecn {gct 3125- vjg vqvcn cuukipgf cpf wpcuukipgf hwpf dcncpeg kp vjg Igpgtcn Hwpfku %59/6 oknnkqp/ Vjku tgrtgugpvu cp kpetgcug qh %24/2 oknnkqp qt crrtqzkocvgn{ 48/1 rgtegpv htqovjg eqorctcdng hwpf dcncpeg tgrqtvgf kp hkuecn {gct 3125/ Vjg Fkuvtkev jcu crrtqrtkcvgf %46/5oknnkqp qh vjg %59/6 oknnkqp hqt urgpfkpi kp vjg hkuecn {gct 3126 dwfigv/

NEXT YEAR’S BUDGETS AND RATES

Cu c tguwnv qh vjg tgswktgogpvu ocpfcvgf d{ Ugpcvg Dknn 2;97- vjg Fkuvtkev�u hkuecn {gct 3126cfqrvgf oknncig tcvgu jcxg dggp tgfwegf htqo vjg hkuecn {gct 3125 tcvgu/ Dgikppkpi kp hkuecn {gct3126- cnn rtqrgtv{ qypgtu ykvjkp vjg Fkuvtkev�u dqwpfctkgu yknn dg cuuguugf c nqygt Fkuvtkev.cv.Nctigoknncig tcvg qh /2688 oknnu- tgfwegf htqo vjg rtkqt {gct�u tcvg qh /2796 oknnu/ Kp cffkvkqp- rtqrgtv{qypgtu ykvjkp vjg Qmggejqdgg Dcukp yknn dg cuuguugf dqvj vjg Qmggejqdgg Dcukp vcz tcvg qh/2828 oknnu cpf vjg Gxgtincfgu Eqpuvtwevkqp Rtqlgev vcz tcvg qh /1665 oknnu- dqvj qh yjkej ctgtgfwegf htqo vjg hkuecn {gct 3125 tcvgu qh /2949 cpf /1698- tgurgevkxgn{- hqt c eqodkpgf vczcuuguuogpv qh /4953 oknnu/ Rtqrgtv{ qypgtu ykvjkp vjg Dki E{rtguu Dcukp yknn dg cuuguugf vjg DkiE{rtguu Dcukp oknncig tcvg qh /2688 oknnu- yjkej tgrtgugpvu c tgfwevkqp htqo vjg hkuecn {gct 3125tcvg qh /26;4- cpf vjg Fkuvtkev.cv.Nctig vcz tcvg qh /2796 oknnu- hqt c eqodkpgf vcz cuuguuogpv qh/41;8 oknnu/ Uvcvg ncy nkokvu vjg eqodkpgf Fkuvtkev.cv.Nctig cpf dcukp vcz oknncig hqt gcej qh vjgvyq dcukpu cv 1/9 oknnu )91 egpvu rgt %2-111 qh vczcdng xcnwg*/ Vjg uvcvg eqpuvkvwvkqpcn nkokv kuunkijvn{ jkijgt cv 2 oknn )%2/11 rgt %2-111 qh vczcdng xcnwg*/ Eqpugswgpvn{- vjg Fkuvtkev�u crrtqxgfdwfigv hqt hkuecn {gct 3126 vqvcnu %831/5 oknnkqp- cp kpetgcug qh crrtqzkocvgn{ %;3/; oknnkqp htqovjg hkuecn {gct 3125 cogpfgf dwfigv qh %738/6 oknnkqp/

KK.33


SEPTEMBER 30, 2014

Requests for Information

Vjg Fkuvtkev�u dcuke hkpcpekcn uvcvgogpvu ctg fgukipgf vq rtgugpv wugtu )ekvk|gpu- vczrc{gtu-ewuvqogtu- kpxguvqtu cpf etgfkvqtu* ykvj c igpgtcn qxgtxkgy qh vjg Fkuvtkev�u hkpcpegu cpf vqfgoqpuvtcvg vjg Fkuvtkev�u ceeqwpvcdknkv{/ Kh {qw jcxg swguvkqpu cdqwv vjg tgrqtv qt pggf cffkvkqpcnhkpcpekcn kphqtocvkqp- eqpvcev vjg Fkuvtkev�u Hkpcpeg Dwtgcw Ejkgh- Cfokpkuvtcvkxg Ugtxkegu Fkxkukqpcv R/Q/ Dqz 35791- Yguv Rcno Dgcej- Hnqtkfc 44527.5791/

KK.34

#

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KK.35

FINANCIAL SECTION

DCUKE HKPCPEKCN UVCVGOGPVU

South Florida Water Management DistrictStatement of Net Position

September 30, 2014

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KKK.2

South Florida Water Management DistrictStatement of Activities

For the Year Ended September 30, 2014

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KKK.9

South Florida Water Management DistrictStatement of Net Position

Proprietary FundsSeptember 30, 2014

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South Florida Water Management DistrictStatement of Revenues, Expenses, and Changes in Fund Net Position

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KKK.21

South Florida Water Management DistrictStatement of Cash Flows

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KKK.22

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KKK.23

SOUTH FLORIDA WATER MANAGEMENT DISTRICTNOTES TO THE FINANCIAL STATEMENTS

SEPTEMBER 30, 2014

KKK.24

)2* FGUETKRVKQP QH VJG UQWVJ HNQTKFC YCVGT OCPCIGOGPV FKUVTKEV ////// KKK.25

)3* UWOOCT[ QH UKIPKHKECPV CEEQWPVKPI RQNKEKGU////////////////////////////////////////// KKK.25

)c* Tgrqtvkpi Gpvkv{ ///////////////////////////////////////////////////////////////////////////////////////////////// KKK.25

)d* Iqxgtpogpv.ykfg cpf Hwpf Hkpcpekcn Uvcvgogpvu///////////////////////////////////////////// KKK.26

)e* Ogcuwtgogpv Hqewu cpf Dcuku qh Ceeqwpvkpi /////////////////////////////////////////////////// KKK.26

)f* Oclqt Iqxgtpogpvcn Hwpfu cpf Qvjgt Hwpf V{rgu /////////////////////////////////////////// KKK.27

)g* Dwfigvct{ Kphqtocvkqp /////////////////////////////////////////////////////////////////////////////////////// KKK.28

)h* Ecuj cpf Kpxguvogpvu /////////////////////////////////////////////////////////////////////////////////////// KKK.28

)i* Rtgrckf Kvgou //////////////////////////////////////////////////////////////////////////////////////////////////// KKK.29

)j* Kpxgpvqt{//////////////////////////////////////////////////////////////////////////////////////////////////////////// KKK.29

)k* Ecrkvcn Cuugvu//////////////////////////////////////////////////////////////////////////////////////////////////// KKK.29

)l* Nqpi Vgto Qdnkicvkqpu ////////////////////////////////////////////////////////////////////////////////////// KKK.2;

)m* Eqorgpucvgf Cdugpegu//////////////////////////////////////////////////////////////////////////////////// KKK.2;

)n* Ygvncpf Okvkicvkqp ///////////////////////////////////////////////////////////////////////////////////////////// KKK.31

)o* Hwpf Dcncpegu 0 Pgv Rqukvkqp //////////////////////////////////////////////////////////////////////////// KKK.31

)p* Fghgttgf Kphnqyu qh Tguqwtegu/////////////////////////////////////////////////////////////////////////// KKK.33

)q* Wug qh Guvkocvgu /////////////////////////////////////////////////////////////////////////////////////////////// KKK.33

)r* Korcev qh Tgegpvn{ Kuuwgf Ceeqwpvkpi Rtqpqwpegogpvu /////////////////////////////////// KKK.33

)4* ECUJ CPF KPXGUVOGPVU/////////////////////////////////////////////////////////////////////////////////////// KKK.36

)5* CEEQWPVU TGEGKXCDNG //////////////////////////////////////////////////////////////////////////////////////// KKK.3;

)6* KPVGTHWPF TGEGKXCDNGU- RC[CDNGU CPF VTCPUHGTU////////////////////////////////// KKK.3;

)7* QRGTCVKPI NGCUG TGPVCN TGXGPWGU/////////////////////////////////////////////////////////////// KKK.41

)8* RTQRGTV[ VCZGU/////////////////////////////////////////////////////////////////////////////////////////////////// KKK.42

)9* KPVGTIQXGTPOGPVCN VTCPUCEVKQPU ////////////////////////////////////////////////////////////// KKK.42

);* ECRKVCN CUUGVU CEVKXKV[ //////////////////////////////////////////////////////////////////////////////////// KKK.43

)21* NQPI.VGTO NKCDKNKVKGU ///////////////////////////////////////////////////////////////////////////////////////// KKK.44

)22* HWPF DCNCPEG TGRQTVKPI////////////////////////////////////////////////////////////////////////////////// KKK.46

)23* FGHKEKV HWPF DCNCPEGU/////////////////////////////////////////////////////////////////////////////////////// KKK.48

)24* QRGTCVKPI NGCUGU /////////////////////////////////////////////////////////////////////////////////////////////// KKK.48

)25* FGHKPGF DGPGHKV RGPUKQP RNCP///////////////////////////////////////////////////////////////////////// KKK.48

)26* QVJGT RQUV.GORNQ[OGPV DGPGHKVU )QRGD*/////////////////////////////////////////////////// KKK.49

)27* KPUWTCPEG CEVKXKVKGU////////////////////////////////////////////////////////////////////////////////////////// KKK.51

)28* EQPFGOPCVKQP RTQEGGFKPIU/////////////////////////////////////////////////////////////////////////// KKK.53

)29* OCLQT EQPUVTWEVKQP EQOOKVOGPVU////////////////////////////////////////////////////////////// KKK.53

)2;* QVJGT EQOOKVOGPVU CPF EQPVKPIGPEKGU //////////////////////////////////////////////////// KKK.55


SEPTEMBER 30, 2014

KKK.25

(1) DESCRIPTION OF THE SOUTH FLORIDA WATER MANAGEMENT DISTRICT

Vjg Uqwvj Hnqtkfc Ycvgt Ocpcigogpv Fkuvtkev )vjg �Fkuvtkev�* ku c rwdnke eqtrqtcvkqp qticpk|gfwpfgt Hnqtkfc Uvcvwvgu- Ejcrvgt 484- cpf ku eqpvtqnngf d{ c Iqxgtpkpi Dqctf eqpukuvkpi qh pkpg);* ogodgtu crrqkpvgf d{ vjg Iqxgtpqt vq uvciigtgf hqwt.{gct vgtou/

Vjg Fkuvtkev eqxgtu cnn qt rctvu qh ukzvggp eqwpvkgu kp Egpvtcn cpf Uqwvjgtp Hnqtkfc/ Vjg rtkoct{qdlgevkxgu qh vjg Fkuvtkev ctg vq rtqoqvg vjg rtqvgevkqp cpf tguvqtcvkqp qh pcvwtcn u{uvgou-hceknkvcvg vjg fgxgnqrogpv cpf rtqrgt wvknk|cvkqp qh uwthceg cpf itqwpf ycvgt ykvjkp Fkuvtkevdqwpfctkgu- cpf rtgxgpv fcocig htqo hnqqfu- uqkn gtqukqp cpf gzeguukxg ftckpcig/ Vqceeqornkuj vjgug qdlgevkxgu- vjg Fkuvtkev ku gorqygtgf vq ocpcig cpf tgiwncvg vjg wucig cpfuvqtcig qh ycvgt ykvjkp Fkuvtkev dqwpfctkgu cpf vq ceswktg rtqrgtvkgu cpf eqpuvtwev hceknkvkgu cupgeguuct{/ Vjg Fkuvtkev yqtmu kp eqpegtv ykvj vjg Uvcvg qh Hnqtkfc )vjg �Uvcvg�* cpf cigpekgu qhvjg hgfgtcn iqxgtpogpv vq ceeqornkuj vjg rtgxkqwun{ fguetkdgf ycvgt ocpcigogpv qdlgevkxgu/

(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Vjg ceeqorcp{kpi hkpcpekcn uvcvgogpvu eqphqto vq ceeqwpvkpi rtkpekrngu igpgtcnn{ ceegrvgf kpvjg Wpkvgf Uvcvgu qh Cogtkec )ICCR* hqt iqxgtpogpvcn wpkvu cu rtguetkdgf d{ vjg IqxgtpogpvcnCeeqwpvkpi Uvcpfctfu Dqctf )ICUD* cpf qvjgt tgeqipk|gf cwvjqtkvcvkxg uqwtegu/ Vjg oqtgukipkhkecpv ceeqwpvkpi rqnkekgu ctg uwooctk|gf kp vjg hqnnqykpi rctcitcrju/

(a) Reporting Entity

Vjg Fkuvtkev hqnnqyu vjg uvcpfctfu rtqownicvgf d{ ICUD Uvcvgogpv Pq/ 25- �Vjg HkpcpekcnTgrqtvkpi Gpvkv{�- cu cogpfgf d{ ICUD Eqfkhkecvkqp Pq/ 3211- �Fghkpkpi vjg HkpcpekcnTgrqtvkpi Gpvkv{� vq fgvgtokpg vjg kpenwukqp qh cp qticpk|cvkqp cu rctv qh kvu tgrqtvkpi gpvkv{/ VjgUvcvgogpv fghkpgu vjg etkvgtkc hqt kpenwukqp cu 2* vjg geqpqoke tguqwtegu tgegkxgf qt jgnf d{ vjgugrctcvg qticpk|cvkqp ctg rtkoctkn{ hqt vjg fktgev dgpghkv qh vjg rtkoct{ iqxgtpogpv- 3* vjgrtkoct{ iqxgtpogpv ku gpvkvngf vq- qt jcu vjg cdknkv{ vq ceeguu c oclqtkv{ qh vjg geqpqoketguqwtegu tgegkxgf qt jgnf d{ vjg ugrctcvg qticpk|cvkqp cpf 4* vjg geqpqoke tguqwtegutgegkxgf qt jgnf d{ vjg ugrctcvg qticpk|cvkqp qp dgjcnh qh vjg urgekhke rtkoct{ iqxgtpogpv ctgukipkhkecpv vq vjcv rtkoct{ iqxgtpogpv/ Dcugf qp vjgug etkvgtkc- vjg Fkuvtkev jcu fgvgtokpgf vjcvvjg Uqwvj Hnqtkfc Ycvgt Ocpcigogpv Fkuvtkev Ngcukpi Eqtrqtcvkqp )vjg �Eqtrqtcvkqp�* ku cdngpfgf eqorqpgpv wpkv/ Vjg Eqtrqtcvkqp(u uqng rwtrqug ku vq rtqxkfg hkpcpekpi hqt egtvckpFkuvtkev rtqlgevu/ Vjg Eqtrqtcvkqp ku ngicnn{ ugrctcvg htqo vjg Fkuvtkev cpf vjg Dqctf qh vjgEqtrqtcvkqp eqpukuvu qh vjg pkpg Dqctf ogodgtu qh vjg Fkuvtkev/ Vjgtghqtg- vjg hkpcpekcn cevkxkvkguqh vjg Eqtrqtcvkqp jcxg dggp dngpfgf )tgrqtvgf cu kh kv ygtg rctv qh vjg Fkuvtkev* ykvj vjgcevkxkvkgu qh vjg Fkuvtkev/ Vjg Eqtrqtcvkqp fqgu pqv rwdnkuj kpfkxkfwcn eqorqpgpv wpkv hkpcpekcnuvcvgogpvu/ Vjg Fkuvtkev ku pqv c rctvkekrcpv kp cp{ lqkpv xgpvwtg/

Vjg Fkuvtkev ku c eqorqpgpv wpkv qh vjg Uvcvg qh Hnqtkfc ukpeg vjg Iqxgtpqt crrqkpvu vjg pkpgogodgt Iqxgtpkpi Dqctf cpf vjg Fkuvtkev jcu c hkpcpekcn dgpghkv0dwtfgp tgncvkqpujkr ykvj vjgUvcvg/ Vjg Uvcvg rtqxkfgu hwpfkpi hqt Fkuvtkev rtqitcou vjtqwij vjg ucng qh Uvcvg fgdv- vjgujctkpi qh fqewogpvct{ uvcor tgxgpwgu- cpf vjg crrtqxcn qh xctkqwu cppwcn itcpvu cpfgpvkvngogpvu/


SEPTEMBER 30, 2014

KKK.26

(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

(b) Government-wide and Fund Financial Statements

Vjg iqxgtpogpv.ykfg hkpcpekcn uvcvgogpvu- k/g/- vjg uvcvgogpv qh pgv rqukvkqp cpf vjg uvcvgogpvqh cevkxkvkgu- tgrqtv kphqtocvkqp qp cnn qh vjg cevkxkvkgu qh vjg Fkuvtkev/ Hqt vjg oquv rctv- vjg ghhgevqh kpvgthwpf cevkxkv{ jcu dggp tgoqxgf htqo vjgug uvcvgogpvu/

Vjg uvcvgogpv qh cevkxkvkgu fgoqpuvtcvgu vjg fgitgg vq yjkej vjg fktgev gzrgpugu qh c ikxgphwpevkqp ctg qhhugv d{ rtqitco tgxgpwgu/ Direct expenses ctg vjqug vjcv ctg engctn{ kfgpvkhkcdngykvj c urgekhke hwpevkqp qt ugiogpv/ Program revenues kpenwfg< 2* ejctigu vq ewuvqogtu qtcrrnkecpvu yjq rwtejcug- wug- qt fktgevn{ dgpghkv htqo iqqfu- ugtxkegu- qt rtkxkngigu rtqxkfgf d{c ikxgp hwpevkqp- cpf 3* itcpvu cpf eqpvtkdwvkqpu vjcv ctg tguvtkevgf vq oggvkpi vjg qrgtcvkqpcn qtecrkvcn tgswktgogpvu qh c rctvkewnct hwpevkqp/ Vczgu cpf qvjgt kvgou pqv rtqrgtn{ kpenwfgfcoqpi rtqitco tgxgpwgu ctg tgrqtvgf cu igpgtcn tgxgpwgu/

Ugrctcvg hkpcpekcn uvcvgogpvu ctg rtqxkfgf hqt iqxgtpogpvcn cpf rtqrtkgvct{ hwpfu/ Oclqtkpfkxkfwcn iqxgtpogpvcn hwpfu ctg tgrqtvgf cu ugrctcvg eqnwopu kp vjg hwpf hkpcpekcnuvcvgogpvu/

(c) Measurement Focus and Basis of Accounting

Vjg iqxgtpogpv.ykfg hkpcpekcn uvcvgogpvu ctg tgrqtvgf wukpi vjg geqpqoke tguqwteguogcuwtgogpv hqewu cpf vjg ceetwcn dcuku qh ceeqwpvkpi/ Tgxgpwgu ctg tgeqtfgf yjgp gctpgfcpf gzrgpugu ctg tgeqtfgf yjgp c nkcdknkv{ ku kpewttgf- tgictfnguu qh vjg vkokpi qh tgncvgf ecujhnqyu/ Rtqrgtv{ vczgu ctg tgeqipk|gf cu tgxgpwgu kp vjg {gct hqt yjkej vjg{ ctg ngxkgf/ Itcpvucpf ukoknct kvgou ctg tgeqipk|gf cu tgxgpwg cu uqqp cu cnn gnkikdknkv{ tgswktgogpvu jcxg dggpogv/

Iqxgtpogpvcn hwpf hkpcpekcn uvcvgogpvu ctg tgrqtvgf wukpi vjg ewttgpv hkpcpekcn tguqwteguogcuwtgogpv hqewu cpf vjg oqfkhkgf ceetwcn dcuku qh ceeqwpvkpi/ Tgxgpwgu ctg tgeqipk|gf cuuqqp cu vjg{ ctg dqvj ogcuwtcdng cpf cxckncdng/ Tgxgpwgu ctg eqpukfgtgf vq dg cxckncdngyjgp vjg{ ctg eqnngevkdng ykvjkp vjg ewttgpv rgtkqf qt uqqp gpqwij vjgtgchvgt vq rc{ nkcdknkvkgu qhvjg ewttgpv rgtkqf/ Vjg Fkuvtkev eqpukfgtu tgxgpwgu htqo rtqrgtv{ vczgu- kpvgtiqxgtpogpvcnuqwtegu cpf kpvgtguv vq dg cxckncdng kh vjg{ ctg eqnngevgf ykvjkp ukzv{ )71* fc{u qh vjg gpf qh vjgewttgpv hkuecn rgtkqf/

Tgxgpwgu uwuegrvkdng vq ceetwcn ctg rtqrgtv{ vczgu- kpvgtguv qp kpxguvogpvu- kpvgtiqxgtpogpvcntgxgpwgu- cpf ngcugu/ Rtqrgtv{ vczgu ctg tgeqtfgf cu tgxgpwgu kp vjg hkuecn {gct kp yjkej vjg{ctg ngxkgf hqt- rtqxkfgf vjg{ ctg eqnngevgf kp vjg ewttgpv rgtkqf qt ykvjkp ukzv{ )71* fc{uvjgtgchvgt/ Kpvgtguv qp kpxguvgf hwpfu ku tgeqipk|gf yjgp gctpgf cpf cxckncdng/Kpvgtiqxgtpogpvcn tgxgpwgu vjcv ctg tgkodwtugogpvu hqt urgekhke rwtrqugu qt rtqlgevu ctgtgeqipk|gf yjgp cnn gnkikdknkv{ tgswktgogpvu ctg ogv cpf kv ku cxckncdng/ Cnn qvjgt tgxgpwgu ctgtgeqipk|gf yjgp ecuj ku tgegkxgf/

Gzrgpfkvwtgu igpgtcnn{ ctg tgeqtfgf yjgp c nkcdknkv{ ku kpewttgf- cu wpfgt ceetwcn ceeqwpvkpi/Jqygxgt- fgdv ugtxkeg gzrgpfkvwtgu- cu ygnn cu gzrgpugu tgncvgf vq eqorgpucvgf cdugpegu-enckou cpf lwfiogpvu- cpf qvjgt rquv.gornq{ogpv dgpghkvu )QRGD* ctg tgeqtfgf qpn{ yjgprc{ogpv ku fwg/


SEPTEMBER 30, 2014

KKK.27


(c) Measurement Focus and Basis of Accounting (continued)

Vjg Fkuvtkev qhvgp ceswktgu ncpf hqt gpxktqpogpvcn tguvqtcvkqp cpf tgncvgf rwtrqugu uqogvkogukpxqnxkpi eqpfgopcvkqp cevkqp kp c eqwtv qh ncy/ Wrqp cevkqp qh vjg Eqwtv�u Uvkrwncvgf Qtfgt qhVcmkpi- vjg Fkuvtkev tgeqipk|gu cp gzrgpfkvwtg hqt vjg coqwpv fgrqukvgf ykvj vjg Eqwtv/

Yjgp dqvj tguvtkevgf cpf wptguvtkevgf tguqwtegu ctg cxckncdng hqt wug- kv ku vjg Fkuvtkev�u rqnke{ vqwug tguvtkevgf tguqwtegu hktuv- vjgp wptguvtkevgf tguqwtegu cu vjg{ ctg pggfgf/

Vjg hqnnqykpi ctg fghkpkvkqpu qh vjg iqxgtpogpvcn hwpf v{rgu- gzenwfkpi vjg igpgtcn hwpf<

Urgekcn tgxgpwg hwpfu ctg wugf vq ceeqwpv hqt cpf tgrqtv vjg rtqeggfu qh urgekhketgxgpwg uqwtegu vjcv ctg tguvtkevgf qt eqookvvgf vq gzrgpfkvwtgu hqt urgekhkgf rwtrquguqvjgt vjcp fgdv ugtxkeg qt ecrkvcn rtqlgevu/ Vjg tguvtkevgf qt eqookvvgf rtqeggfu ctggzrgevgf vq eqortkug c uwduvcpvkcn rqtvkqp qh vjg kphnqyu tgrqtvgf kp vjg hwpf/

Ecrkvcn rtqlgevu hwpfu ctg wugf vq ceeqwpv hqt cpf tgrqtv hkpcpekcn tguqwtegu vjcv ctgtguvtkevgf- eqookvvgf- qt cuukipgf vq gzrgpfkvwtgu hqt ecrkvcn qwvnc{u- kpenwfkpi vjgceswkukvkqp qt eqpuvtwevkqp qh ecrkvcn hceknkvkgu cpf qvjgt ecrkvcn cuugvu/

Kp cffkvkqp vq iqxgtpogpvcn hwpfu- vjg Fkuvtkev wugu c rtqrtkgvct{ hwpf v{rg vq tgrqtv kvu kpvgtpcnugtxkeg hwpf cevkxkv{/ Rtqrtkgvct{ hwpfu ctg tgrqtvgf wukpi vjg geqpqoke tguqwteguogcuwtgogpv hqewu cpf vjg ceetwcn dcuku qh ceeqwpvkpi/ Ykvj vjg ceetwcn ogvjqf qhceeqwpvkpi- tgxgpwgu ctg tgeqtfgf yjgp gctpgf cpf gzrgpugu ctg tgeqtfgf cv vjg vkog vjgnkcdknkvkgu ctg kpewttgf/ Qrgtcvkpi tgxgpwgu cpf gzrgpugu igpgtcnn{ tguwnv htqo rtqxkfkpiugtxkegu cpf rtqfwekpi cpf fgnkxgtkpi iqqfu kp eqppgevkqp ykvj c rtqrtkgvct{ hwpf�u rtkpekrcnqpiqkpi qrgtcvkqpu/ Rtqrtkgvct{ hwpfu fkuvkpiwkuj qrgtcvkpi tgxgpwgu cpf gzrgpugu htqo pqp.qrgtcvkpi kvgou/ Qrgtcvkpi gzrgpugu kpenwfg ucnctkgu- dgpghkvu- enckou rc{ogpvu- rwtejcugfugtxkegu cpf fgrtgekcvkqp/ Cnn kvgou pqv oggvkpi vjku fghkpkvkqp ctg tgrqtvgf cu pqpqrgtcvkpitgxgpwgu cpf gzrgpugu/

(d) Major Governmental Funds and Other Fund Types

Vjg Fkuvtkev tgrqtvu vjg hqnnqykpi oclqt iqxgtpogpvcn hwpfu<

Vjg Igpgtcn Hwpf ku vjg Fkuvtkev�u rtkoct{ qrgtcvkpi hwpfcpf ceeqwpvu hqt cnn hkpcpekcntguqwtegu qh vjg Fkuvtkev- gzegrv vjqug ceeqwpvgf hqt kp cpqvjgt hwpf/

Vjg Qmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpf ku wugf vq tgeqtf tgxgpwgu htqo ykvjkpcnn qt rctv qh c 26.eqwpv{ ctgc fgukipcvgf cu vjg Qmggejqdgg Dcukp/ Hwpfkpi kurtqxkfgf d{ c /2949 oknn rtqrgtv{ vcz ngx{- kpvgtiqxgtpogpvcn tgxgpwgu cpf rgtokvvkpihggu- yjkej owuv dg wugf hqt gzrgpfkvwtgu ykvjkp vjg Qmggejqdgg Dcukp/

Vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg Hwpf ku wugf vq ceeqwpv hqtgzrgpfkvwtgu tgncvgf vq vjg qrgtcvkqpu cpf ockpvgpcpeg qh vjg Uvqtoycvgt VtgcvogpvCtgcu )UVCu* cu tgswktgf d{ vjg Gxgtincfgu Hqtgxgt Cev/ Hwpfkpi ku rtqxkfgf vjtqwij c/1698 oknn vcz ngx{- pqp.cf xcnqtgo cuuguuogpvu vq rtqrgtv{ qypgtu kp vjg GCC- Uvcvg cpfHgfgtcn eqpvtkdwvkqpu- cpf kpvgtguv gctpkpiu/


SEPTEMBER 30, 2014

KKK.28


(d) Major Governmental Funds and Other Fund Types (continued)

Vjg Qmggejqdgg Dcukp Ecrkvcn Rtqlgevu Hwpf ku wugf vq tgeqtf ecrkvcn gzrgpfkvwtgukpewttgf vqyctfu rtqlgevu dgpghkvkpi cnn qt rctv qh c 26.eqwpv{ ctgc fgukipcvgf cu vjgQmggejqdgg Dcukp/ Hwpfkpi ku rtqxkfgf htqo qrgtcvkpi vtcpuhgtu htqo vjg QmggejqdggDcukp Urgekcn Tgxgpwg Hwpf cpf htqo kpvgtguv gctpkpiu/

Vjg Gxgtincfgu Vtwuv Ecrkvcn Rtqlgevu Hwpf ku wugf vq tgeqtf ecrkvcn gzrgpfkvwtgu vqeqpuvtwev uvqtoycvgt vtgcvogpv ctgcu vq engcpug uvqtoycvgt twpqhh htqo vjg GxgtincfguCitkewnvwtcn Ctgc )GCC* vjtqwij pcvwtcnn{ qeewttkpi dkqnqikecn cpf rj{ukecn rtqeguugu/Cffkvkqpcn qdlgevkxgu kpenwfg j{ftqrgtkqf tguvqtcvkqp cpf ycvgt uwrrn{/ Hwpfkpi ku rtqxkfgfhtqo qrgtcvkpi vtcpuhgtu htqo vjg Gxgtincfgu Tguvqtcvkqp Vtwuv Urgekcn Tgxgpwg Hwpf- cpfkpvgtguv gctpkpiu/

Vjg Ucxg Qwt Gxgtincfgu Ecrkvcn Rtqlgevu Hwpf ceeqwpvu hqt tgxgpwgu cpf ecrkvcngzrgpfkvwtgu hqt vjg Eqortgjgpukxg Gxgtincfgu Tguvqtcvkqp Rncp )EGTR* cpf vjgPqtvjgtp Gxgtincfgu Guvwct{ Rtqvgevkqp Rtqitco )PGGRR* yjkej ctg hwpfgf htqo vjgUvcvg�u Ucxg Qwt Gxgtincfgu Vtwuv Hwpf/

Vjg EQRU Gxgtincfgu Hqtgxgt Ecrkvcn Rtqlgevu Hwpf ceeqwpvu hqt ecrkvcn gzrgpfkvwtgu vquwrrqtv vjg eqpuvtwevkqp qh rtqlgevu kp vjg Gxgtincfgu0Nqpi Vgto Rncp KorngogpvcvkqpRtqitco ykvj tguqwtegu htqo kuuwcpeg qh vjg Egtvkhkecvgu qh Rctvkekrcvkqp/

Vjg Fkuvtkev tgrqtvu vjg hqnnqykpi v{rg qh rtqrtkgvct{ hwpfu<

Kpvgtpcn ugtxkeg hwpfu ctg wugf vq ceeqwpv hqt vjg hkpcpekpi qh iqqfu cpf ugtxkegurtqxkfgf d{ qpg fgrctvogpv vq cpqvjgt qp c equv tgkodwtugogpv dcuku/ Vjg Fkuvtkevtgrqtvu vyq kpvgtpcn ugtxkeg hwpfu- qpg wugf vq ceeqwpv hqt yqtmgtu� eqorgpucvkqp-igpgtcn nkcdknkv{- cwvqoqdkng- cpf qvjgt kpuwtcpeg cevkxkvkgu cpf qpg vq ceeqwpv hqt ugnh.hwpfgf jgcnvj cpf ogfkecn dgpghkvu rtqxkfgf vq vjg gornq{ggu qh vjg Fkuvtkev cpf tgvktgguyjq ejqqug vq tgockp ykvjkp vjg rncp/

(e) Budgetary Information

Vjg Fkuvtkev jcu gngevgf vq tgrqtv dwfigvct{ eqorctkuqpu cu tgswktgf uwrrngogpvct{ kphqtocvkqp)TUK*/ Rngcug tghgt vq vjg ceeqorcp{kpi pqvgu vq vjg TUK hqt vjg Fkuvtkev�u dwfigvct{kphqtocvkqp qp rcig KX.7/

(f) Cash and Investments

Ecuj kpenwfgu ewttgpe{ qp jcpf cpf fgocpf fgrqukvu/ Ecuj gswkxcngpvu hqt rwtrqugu qh vjguvcvgogpv qh ecuj hnqyu eqpukuv qh rqqngf ecuj cpf ujqtv.vgto kpxguvogpvu ykvj qtkikpcnocvwtkvkgu qh vjtgg oqpvju qt nguu htqo vjg fcvg qh ceswkukvkqp/ Vjg Fkuvtkev wvknk|gu rqqngf ecujceeqwpvkpi yjgtgd{ gzeguu oqpkgu ctg ciitgicvgf hqt kpxguvogpv rwtrqugu/ Gctpkpiu htqouwej kpxguvogpvu ctg cnnqecvgf vq vjg tgurgevkxg hwpfu dcugf qp crrnkecdng ecuj rctvkekrcvkqpd{ gcej hwpf/ Pgicvkxg ecuj dcncpegu kp kpfkxkfwcn hwpfu ctg tgrqtvgf cu kpvgthwpf rc{cdnguykvj qhhugvvkpi tgegkxcdngu tgeqtfgf kp nqcpkpi hwpf)u*/ Kp ceeqtfcpeg ykvj ICUD Uvcvgogpv Pq/


SEPTEMBER 30, 2014

KKK.29


(f) Cash and Investments (continued)

42- vjg Fkuvtkev tgrqtvu kpxguvogpvu cv vjgkt hckt octmgv xcnwg- ykvj wptgcnk|gf ickpu cpf nquuguetgfkvgf vq qt ejctigf cickpuv kpxguvogpv gctpkpiu/

Vjg Fkuvtkev�u kpxguvogpv rqtvhqnkq ku xcnwgf dcugf qp c dngpf qh vjktf.rctv{ octmgv rtkekpiugtxkegu uwej cu DQPFGFIG- HKUGTX- [KGNFDQQM cpf DNQQODGTI/

Pqp.rctvkekrcvkpi kpxguvogpvu- uwej cu pqp.pgiqvkcdng egtvkhkecvgu qh fgrqukv ykvj tgfgorvkqpxcnwgu vjcv fq pqv eqpukfgt octmgv tcvgu- ctg tgrqtvgf cv coqtvk|gf equvu/ Vjg Fkuvtkev jcukpxguvogpvu kp vyq kpxguvogpv rqqnu- Hnqtkfc Rtkog )rtgxkqwun{ mpqyp cu vjg Nqecn IqxgtpogpvUwtrnwu Hwpfu Vtwuv Hwpf . Rqqn C*- cpf vjg Hnqtkfc Nqecn Iqxgtpogpv Kpxguvogpv Vtwuv )VtwuvHwpf*/ Hnqtkfc Rtkog ku ocpcigf d{ vjg Uvcvg Dqctf qh Cfokpkuvtcvkqp/ Vjg Hnqtkfc NqecnIqxgtpogpv Kpxguvogpv Vtwuv ku c ogodgt.qypgf- ogodgt.iqxgtpgf kpxguvogpv hwpf/ Wpfgtvjg iwkfgnkpgu qh ICUD Uvcvgogpv Pq/ 42- Hnqtkfc Rtkog ku c �3c.8 nkmg� rqqn/ Ceeqtfkpin{-kpxguvogpvu kp Hnqtkfc Rtkog ctg tgrqtvgf cv coqtvk|gf equv/ Vjg Vtwuv Hwpf ku ceeqwpvgf hqtcu pgv cuugv xcnwg )PCX* rqqnu/ Cu uwej- kvu kpxguvogpvu jcxg dggp xcnwgf dcugf qp vjgkttgurgevkxg hckt xcnwg hcevqt cu qh vjg hkpcpekcn uvcvgogpv fcvg/

Fwtkpi vjg {gct- vjg Fkuvtkev fkf pqv fktgevn{ kpxguv cp{ tguqwtegu kp fgtkxcvkxgu/ Kpxguvogpvuocfg vjtqwij Uvcvg.cfokpkuvgtgf vtwuv hwpfu oc{ kpenwfg fgtkxcvkxgu/ Vjgug kpxguvogpvu ctgocfg qp c rqqngf dcuku cpf vjg kpfkxkfwcn tkum vq vjg Fkuvtkev ku wpmpqyp/

(g) Prepaid Items

Rtgrckf kvgou eqpukuv qh egtvckp equvu yjkej jcxg dggp rckf rtkqt vq vjg gpf qh vjg hkuecn {gct-dwv tgrtgugpv kvgou yjkej ctg crrnkecdng vq hwvwtg ceeqwpvkpi rgtkqfu/ Vjgug coqwpvu fq pqveqpuvkvwvg cxckncdng urgpfcdng tguqwtegu gxgp vjqwij vjg{ ctg c eqorqpgpv qh ewttgpv cuugvu/

(h) Inventory

Kpxgpvqt{ ku uvcvgf cv oqxkpi cxgtcig equv cpf eqpukuvu qh hwgn- ejgokecnu cpf uwrrnkgu jgnf hqteqpuworvkqp/ Vjg equv ku tgeqtfgf cu cp gzrgpfkvwtg cv vjg vkog kpfkxkfwcn kpxgpvqt{ kvgou ctgeqpuwogf/

(i) Capital Assets

Ecrkvcn cuugvu- yjkej kpenwfg ncpf- ecpcnu cpf ngxggu- dwknfkpiu- gswkrogpv- xgjkengu-kphtcuvtwevwtg cuugvu )dtkfigu- ycvgt eqpvtqn uvtwevwtgu* cpf kpvcpikdng cuugvu ctg tgrqtvgf kp vjgiqxgtpogpv.ykfg hkpcpekcn uvcvgogpvu/ Ecrkvcn cuugvu ctg fghkpgf d{ vjg Fkuvtkev cu cuugvu ykvjcp kpkvkcn- kpfkxkfwcn equv qh %2-111 qt oqtg cpf cp guvkocvgf wughwn nkhg qh qpg {gct qt oqtg/Kpvcpikdng cuugvu ctg fghkpgf cu cuugvu vjcv ncem rj{ukecn uwduvcpeg- ctg pqphkpcpekcn kp pcvwtg-cpf jcxg kpkvkcn wughwn nkxgu yjkej gzvgpf dg{qpf c ukping tgrqtvkpi rgtkqf/ Vjg Fkuvtkev tgrqtvuvyq ockp v{rgu qh kpvcpikdng cuugvu- gcugogpvu- yjkej ctg eqpukfgtgf pqp.fgrtgekcdng cpfkpvgtpcnn{ igpgtcvgf uqhvyctg- yjkej ku fgrtgekcvgf qxgt kvu guvkocvgf wughwn nkhg/ Kvgourwtejcugf qt ceswktgf ctg tgrqtvgf cv jkuvqtkecn equv qt guvkocvgf jkuvqtkecn equv/ Fqpcvgfcuugvu ctg tgeqtfgf cv vjgkt guvkocvgf hckt xcnwg qp vjg fcvg fqpcvgf/ Ockpvgpcpeg- tgrcktu cpfokpqt tgpqxcvkqpu ctg pqv ecrkvcnk|gf/


SEPTEMBER 30, 2014

KKK.2;


(i) Capital Assets (continued)

Gzrgpfkvwtgu vjcv ocvgtkcnn{ kpetgcug xcnwgu- ejcpig ecrcekvkgu qt gzvgpf wughwn nkxgu qh cuugvuctg ecrkvcnk|gf/ Wrqp ucng qt tgvktgogpv- vjg equvu cpf vjgkt tgncvgf ceewowncvgf fgrtgekcvkqpctg gnkokpcvgf htqo vjg tgurgevkxg ceeqwpvu/

Ecrkvcn cuugvu ctg fgrtgekcvgf wukpi vjg uvtckijv.nkpg ogvjqf qxgt vjg hqnnqykpi guvkocvgf wughwnnkxgu<

Cuugv [gctu

Kpvcpikdngu 6.21Xgjkengu cpf Gswkrogpv 6.36Dwknfkpiu 21.51Kortqxgogpvu Qvjgt Vjcp Dwknfkpiu 23.36Ycvgt Eqpvtqn Uvtwevwtgu 36.61

Ncpf- gcugogpvu )kpvcpikdngu*- ecpcnu cpf ngxggu jcxg kpfghkpkvg wughwn nkxgu cpf cu uwej ctgpqv eqpukfgtgf vq dg fgrtgekcdng ecrkvcn cuugvu/

(j) Long-term Obligations

Kp vjg iqxgtpogpv.ykfg hkpcpekcn uvcvgogpvu- nqpi.vgto fgdv cpf qvjgt nqpi.vgto qdnkicvkqpu ctgtgrqtvgf cu nkcdknkvkgu kp vjg iqxgtpogpv.ykfg Uvcvgogpv qh Pgv Rqukvkqp/ Dqpfu rc{cdng ctgtgrqtvgf pgv qh vjg crrnkecdng dqpf rtgokwo qt fkueqwpvu/ Dqpf rtgokwou cpf fkueqwpvu ctgcoqtvk|gf qxgt vjg nkhg qh vjg dqpfu wukpi vjg uvtckijv nkpg ogvjqf- yjkej fqgu pqv tguwnv kp cocvgtkcn fkhhgtgpeg htqo vjg ghhgevkxg kpvgtguv ogvjqf/ Fghgttgf coqwpvu )vjg fkhhgtgpegdgvyggp vjg tgceswkukvkqp rtkeg cpf vjg pgv ectt{kpi coqwpv* qp tghwpfkpi ctg coqtvk|gf qxgtvjg ujqtvgt qh vjg tgockpkpi nkhg qh vjg qnf fgdv qt vjg nkhg qh vjg pgy fgdv wukpi vjg uvtckijv nkpgogvjqf- yjkej fqgu pqv tguwnv kp c ocvgtkcn fkhhgtgpeg htqo vjg ghhgevkxg kpvgtguv ogvjqf/ Fgdvkuuwcpeg equvu- gzegrv hqt vjg rqtvkqp yjkej tgncvgu vq rtgrckf kpuwtcpeg equvu- ctg tgeqipk|gfcu cp gzrgpug kp vjg rgtkqf kpewttgf/ Rtgrckf kpuwtcpeg equvu ctg tgrqtvgf cu cp cuugv cpf ctgtgeqipk|gf cu gzrgpug qp c uvtckijv nkpg dcuku qxgt vjg fwtcvkqp qh vjg tgncvgf fgdv/

Kp vjg hwpf hkpcpekcn uvcvgogpvu- iqxgtpogpvcn hwpf v{rgu tgeqipk|g dqpf rtgokwou cpffkueqwpvu- cu ygnn cu dqpf kuuwcpeg equvu- fwtkpi vjg ewttgpv rgtkqf/ Vjg hceg coqwpv qh fgdvkuuwgf ku tgrqtvgf cu qvjgt hkpcpekpi uqwtegu/ Rtgokwou tgegkxgf qp fgdv kuuwcpegu ctgtgrqtvgf cu qvjgt hkpcpekpi uqwtegu yjkng fkueqwpvu ctg tgrqtvgf cu qvjgt hkpcpekpi wugu/ Fgdvrtkpekrcn rc{ogpvu cpf kuuwcpeg equvu- yjgvjgt qt pqv ykvjjgnf htqo cevwcn fgdv rtqeggfu- ctgtgrqtvgf cu fgdv ugtxkeg gzrgpfkvwtgu/

(k) Compensated Absences

Fkuvtkev gornq{ggu ctg itcpvgf c urgekhke pwodgt qh xcecvkqp cpf ukem ngcxg jqwtu ykvj rc{/Pqp.ocpcigogpv gornq{ggu ctg rgtokvvgf vq ceetwg c oczkowo qh 351 jqwtu qh xcecvkqp cu qhvjg gpf qh vjg rc{tqnn ecngpfct {gct/ Ocpcigtu ctg rgtokvvgf vq ceetwg c oczkowo qh 591jqwtu qh xcecvkqp cu qh vjg gpf qh vjg rc{tqnn ecngpfct {gct/ Cppwcn ngcxg kp gzeguu qhoczkowo ectt{qxgt coqwpvu cv vjg gpf qh vjg rc{tqnn ecngpfct {gct yknn dg eqpxgtvgf vq ukem


SEPTEMBER 30, 2014

KKK.31


(k) Compensated Absences (continued)

ngcxg/ Wrqp vgtokpcvkqp qh gornq{ogpv- gornq{ggu jktgf rtkqt vq Lwn{ 2- 3123 ctg rckf hqt 36rgtegpv qh wpwugf ukem ngcxg chvgt xguvkpi ykvj cv ngcuv ukz {gctu qh ugtxkeg/ Gornq{ggu jktgfchvgt Lwn{ 2- 3123 owuv jcxg gkijv qt oqtg eqpugewvkxg {gctu qh Fkuvtkev ugtxkeg vq tgegkxg vjg36 rgtegpv rc{qwv/ Vjg oczkowo rc{qwv hqt ceetwgf dwv wpwugf ukem ngcxg ku 591 jqwtu/

Vjg equvu qh xcecvkqp cpf ukem ngcxg dgpghkvu )eqorgpucvgf cdugpegu* ctg dwfigvgf cpfgzrgpfgf kp vjg tgurgevkxg qrgtcvkpi hwpfu yjgp rc{ogpvu ctg ocfg vq gornq{ggu hqt cp{gnkikdng ngcxg vcmgp vjtqwijqwv vjg {gct yjkng cevkxg/ Jqygxgt- vjg nkcdknkv{ hqt cnn ceetwgf cpfxguvgf xcecvkqp cpf ukem ngcxg dgpghkvu ku tgeqtfgf kp vjg iqxgtpogpv.ykfg hkpcpekcnuvcvgogpvu/ Vjg Fkuvtkev pqtocnn{ nkswkfcvgu kvu nkcdknkv{ hqt eqorgpucvgf cdugpegu tguwnvkpi htqorc{qwvu qh xguvgf ceetwgf ngcxg wrqp vgtokpcvkqp- ugrctcvkqp- tgvktgogpv- gve/ htqo vjg IgpgtcnHwpf cpf vjg Qmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpf/

(l) Wetland Mitigation

Vjg Fkuvtkev ocpcigu c rtqitco hqt okvkicvkpi vjg korcev qh ygvncpf fguvtwevkqp vjtqwij curgekcnk|gf tgiwncvqt{ rgtokvvkpi rtqeguu/ Rgtokv crrnkecpvu ctg tgswktgf vq tgokv c urgekhkgfecuj rc{ogpv vq vjg Fkuvtkev cu rctv qh vjg rgtokv eqpfkvkqpu/ Vjg rgtokv tguvtkevu vjg wug qh vjghwpfu tgegkxgf d{ vjg Fkuvtkev vq ncpf ceswkukvkqp- ncpf tguvqtcvkqp cpf nqpi.vgto ocpcigogpv qhvjg ncpfu kp ctgcu ocpcigf d{ vjg Fkuvtkev vjcv ctg pgct vjg ncpfu dgkpi fgxgnqrgf d{rgtokvvgu/ Vjg Fkuvtkev ceeqwpvu hqt vjg oqpg{ tgegkxgf vq cuuwtg kv ku wugf qpn{ hqt vjgcrrtqxgf rwtrqug kp vjg cuukipgf ctgc/ Hwpfu tgegkxgf hqt ncpf ceswkukvkqp cpf tguvqtcvkqp)gzrgpfcdng* ctg rncegf kp vjg Ygvncpf Okvkicvkqp Urgekcn Tgxgpwg cpf Ecrkvcn Rtqlgevu Hwpfu/Hwpfu tgegkxgf hqt nqpi.vgto ocpcigogpv )pqpgzrgpfcdng* ctg rncegf kp vjg YgvncpfOkvkicvkqp Rgtocpgpv Hwpf/

(m) Fund Balances / Net Position

Kp vjg hwpf hkpcpekcn uvcvgogpvu- iqxgtpogpvcn hwpfu tgrqtv hwpf encuukhkecvkqpu vjcv eqortkug cjkgtctej{ dcugf rtkoctkn{ qp vjg gzvgpv vq yjkej vjg Fkuvtkev ku dqwpf vq jqpqt eqpuvtckpvu qp vjgurgekhke rwtrqugu hqt yjkej coqwpvu kp vjqug hwpfu ecp dg urgpv/ Hwpf dcncpeg ku tgrqtvgf kphkxg eqorqpgpvu< pqpurgpfcdng- tguvtkevgf- eqookvvgf- cuukipgf cpf wpcuukipgf/

Pqpurgpfcdng � Tgrtgugpvu coqwpvu yjkej ctg )c* pqv kp urgpfcdng hqto qt )d* ngicnn{qt eqpvtcevwcnn{ tgswktgf vq dg ockpvckpgf kpvcev/ �Pqv kp urgpfcdng hqto� kpenwfgu kvgouvjcv ctg pqv gzrgevgf vq dg eqpxgtvgf vq ecuj- uwej cu kpxgpvqtkgu cpf rtgrckf coqwpvu-cpf kvgou uwej cu nqpi.vgto coqwpv qh nqcpu cpf pqvgu tgegkxcdng/ Vjg eqtrwu- qtrtkpekrcn qh c rgtocpgpv hwpf ku cp gzcorng qh cp coqwpv vjcv ku ngicnn{ qt eqpvtcevwcnn{tgswktgf vq dg ockpvckpgf kpvcev/

Tguvtkevgf � Tgrtgugpvu coqwpvu vjcv ecp dg urgpv qpn{ hqt urgekhke rwtrqugu uvkrwncvgfd{ )c* gzvgtpcn tguqwteg rtqxkfgtu uwej cu etgfkvqtu )d{ fgdv eqxgpcpvu*- itcpvqtu-eqpvtkdwvqtu- qt ncyu qt tgiwncvkqpu qh qvjgt iqxgtpogpvu= qt )d* korqugf d{ ncy vjtqwijeqpuvkvwvkqpcn rtqxkukqpu qt gpcdnkpi ngikuncvkqp/


SEPTEMBER 30, 2014

KKK.32


(m) Fund Balances / Net Position (continued)

Eqookvvgf � Tgrtgugpvu coqwpvu vjcv ecp dg wugf qpn{ hqt vjg urgekhke rwtrqugufgvgtokpgf d{ c hqtocn cevkqp )tguqnwvkqp* qh vjg Fkuvtkev�u Iqxgtpkpi Dqctf- vjg Fkuvtkev�ujkijguv ngxgn qh fgekukqp ocmkpi cwvjqtkv{/ Eqookvogpvu oc{ dg ejcpigf qt nkhvgf qpn{d{ vjg Dqctf vcmkpi vjg ucog hqtocn cevkqp )tguqnwvkqp* vjcv korqugf vjg eqpuvtckpvqtkikpcnn{/

Cuukipgf � Tgrtgugpvu coqwpvu vjcv ctg eqpuvtckpgf d{ vjg Fkuvtkev�u kpvgpv vq dg wugfhqt urgekhke rwtrqugu- dwv ctg pgkvjgt tguvtkevgf pqt eqookvvgf/ Cuukipogpvu ctg ocfgd{ vjg Fkuvtkev�u Gzgewvkxg Fktgevqt qt jku qt jgt fgukipgg dcugf qp Dqctf fktgevkqp cufgngicvgf kp Ejcrvgt 212 qh vjg Fkuvtkev�u rqnkekgu cpf rtqegfwtgu/

Wpcuukipgf . Tgrtgugpvu vjg tgukfwcn encuukhkecvkqp hqt vjg igpgtcn hwpf/ Vjkuencuukhkecvkqp tgrtgugpvu urgpfcdng hwpf dcncpeg vjcv jcu pqv dggp cuukipgf vq qvjgthwpfu cpf vjcv jcu pqv dggp tguvtkevgf- eqookvvgf- qt cuukipgf vq urgekhke rwtrquguykvjkp vjg igpgtcn hwpf/ Wpcuukipgf hwpf dcncpeg oc{ cnuq kpenwfg tgukfwcn fghkekvgswkv{ dcncpegu qh qvjgt iqxgtpogpvcn hwpfu- chvgt cnnqecvkpi coqwpvu vq pqpurgpfcdng-tguvtkevgf- cpf eqookvvgf ecvgiqtkgu/

Yjgp dqvj tguvtkevgf cpf wptguvtkevgf coqwpvu qh hwpf dcncpeg ctg cxckncdng hqt wug hqtgzrgpfkvwtgu kpewttgf- kv ku vjg Fkuvtkev�u rqnke{ vq wug tguvtkevgf coqwpvu hktuv cpf vjgpwptguvtkevgf coqwpvu cu vjg{ ctg pggfgf/ Cffkvkqpcnn{- vjg Fkuvtkev yqwnf hktuv wug eqookvvgfhwpf dcncpeg- hqnnqygf d{ cuukipgf hwpf dcncpeg cpf vjgp wpcuukipgf hwpf dcncpeg yjgpgzrgpfkvwtgu ctg kpewttgf hqt rwtrqugu hqt yjkej coqwpvu kp cp{ qh vjg wptguvtkevgf hwpfdcncpeg encuukhkecvkqpu eqwnf dg wugf/

Pgv rqukvkqp tgrtgugpvu vjg fkhhgtgpeg dgvyggp cuugvu ' fghgttgf qwvhnqyu qh tguqwtegu cpfnkcdknkvkgu ' fghgttgf kphnqyu qh tguqwtegu- cpf ku tgrqtvgf kp vjg vjtgg eqorqpgpvu qh pgvkpxguvogpv kp ecrkvcn cuugvutguvtkevgf- cpf wptguvtkevgf/

Pgv kpxguvogpv kp ecrkvcn cuugvu ku vjcv rqtvkqp qh pgv rqukvkqp vjcv tgncvgu vq vjg Fkuvtkev�u ecrkvcncuugvu- tgfwegf d{ fgdv qwvuvcpfkpi wugf vq rwtejcug qt eqpuvtwev vjg ecrkvcn cuugvu/ Vjgtgncvgf fgdv ku tgfwegf d{ cp{ wpurgpv rtqeggfu vjcv ctg qwvuvcpfkpi cv {gct.gpf/

Pgv rqukvkqp ku tguvtkevgf yjgp vjgtg ctg nkokvcvkqpu korqugf qp wug gkvjgt vjtqwij vjg gpcdnkpingikuncvkqp qt vjtqwij gzvgtpcn tguvtkevkqpu korqugf d{ etgfkvqtu- itcpvqtu- qt ncyu qt tgiwncvkqpuqh qvjgt iqxgtpogpvu/ Vjg v{rgu qh tguvtkevkqpu vjg Fkuvtkev jcu qp kvu pgv rqukvkqp ctg<

Tguvtkevgf hqt Fgdv Ugtxkeg . Tgrtgugpvu vjg rqtvkqp qh pgv rqukvkqp yjkej ku tguvtkevgf hqtfgdv ugtxkeg rc{ogpvu qt nqpi.vgto dqttqykpiu/

Tguvtkevgf hqt Ygvncpfu Okvkicvkqp . Tgrtgugpvu vjg gzrgpfcdng cpf pqpgzrgpfcdngrqtvkqpu qh pgv rqukvkqp yjkej ctg tguvtkevgf hqt ncpf ceswkukvkqp- ncpf tguvqtcvkqp cpfnqpi.vgto ocpcigogpv qh vjg ygvncpfu/

Tguvtkevgf hqt Gpxktqpogpvcn Rtqitcou . Tgrtgugpvu vjg rqtvkqp qh pgv rqukvkqp yjkej kutguvtkevgf hqt urgekhke gpxktqpogpvcn rtqitcou vjtqwij ngicnn{ gphqtegcdng tgswktgogpvu


SEPTEMBER 30, 2014

KKK.33


(m) Fund Balances / Net Position (continued)

uvkrwncvgf kp ngikuncvkqp qt vjtqwij gzvgtpcn tguvtkevkqpu korqugf d{ etgfkvqtu- itcpvqtu- qtncyu qt tgiwncvkqpu qh qvjgt iqxgtpogpvu/ Cu qh Ugrvgodgt 41- 3125- vjg Fkuvtkev jcucrrtqzkocvgn{ %3;1/3 oknnkqp kp tguvtkevgf pgv rqukvkqp vjtqwij gpcdnkpi ngikuncvkqp/

Tguvtkevgf hqt Ecrkvcn Eqpuvtwevkqp � Tgrtgugpvu vjg rqtvkqp qh pgv rqukvkqp tguvtkevgf hqteqpuvtwevkqp qh ecrkvcn hceknkvkgu vjtqwij ngicnn{ gphqtegcdng ngikuncvkxg tgswktgogpvu/

Pgv rqukvkqp wptguvtkevgf tgrtgugpvu coqwpvu pqv kpenwfgf kp qvjgt ecvgiqtkgu- yjkej ku igpgtcnn{cxckncdng hqt wug/

(n) Deferred Inflows of Resources

Kp cffkvkqp vq nkcdknkvkgu- vjg Dcncpeg Ujggv kpenwfgu c ugrctcvg ugevkqp hqt Fghgttgf Kphnqyu qhTguqwtegu/ Vjku tgrtgugpvu vjg ceswkukvkqpu qh pgv tguqwtegu crrnkecdng vq hwvwtg rgtkqfu cpfyknn pqv dg tgeqipk|gf cu cp kphnqy qh tguqwtegu )tgxgpwg* wpvkn vjg hwvwtg rgtkqf vq yjkej kucrrnkgu/ Ewttgpvn{- vjg qpn{ kvgo kp vjku ecvgiqt{ ku Wpcxckncdng Tgxgpwg- yjkej yknn dgtgeqipk|gf cu kphnqyu qh tguqwtegu kp vjg rgtkqf vjcv vjg coqwpvu dgeqog cxckncdng/

Vjg uqwtegu qh wpcxckncdng tgxgpwg ctg<

Iqxgtpogpvcn

Fguetkrvkqp Dcncpegu

Kpvgtiqxgtpogpvcn Uqwtegu<

Ncpf Ceswkukvkqp 731-;11%

Ngcug Tgxgpwg 3-763

Tgkodwtugogpv ;-118-867

Qvjgt Uqwtegu<

Rqnnwvkqp Tgogfkcvkqp 561-111

Xsxep Yrezempefpi Viziryi 21-192-419%

(o) Use of Estimates

Vjg rtgrctcvkqp qh hkpcpekcn uvcvgogpvu kp eqphqtokv{ ykvj ICCR tgswktgu ocpcigogpv vq ocmgguvkocvgu cpf cuuworvkqpu vjcv chhgev vjg tgrqtvgf coqwpvu qh cuugvu- nkcdknkvkgu cpf fkuenquwtgqh eqpvkpigpv cuugvu cpf nkcdknkvkgu cv vjg fcvg qh vjg hkpcpekcn uvcvgogpvu- cpf vjg tgrqtvgfcoqwpv qh tgxgpwg cpf gzrgpugu0gzrgpfkvwtgu fwtkpi vjg tgrqtvkpi rgtkqf/ Cevwcn tguwnvu eqwnffkhhgt htqo vjqug guvkocvgu/

(p) Impact of Recently Issued Accounting Pronouncements

Recently Issued and Implemented Accounting Pronouncements

Kp Octej 3123- ICUD kuuwgf Uvcvgogpv Pq/ 77 �Vgejpkecn Eqttgevkqpu � 3123 . cp cogpfogpvqh ICUD Uvcvgogpvu Pq/ 21 cpf Pq/ 73/� Vjg qdlgevkxg qh vjku Uvcvgogpv ku vq kortqxgceeqwpvkpi cpf hkpcpekcn tgrqtvkpi hqt c iqxgtpogpvcn hkpcpekcn tgrqtvkpi gpvkv{ d{ tguqnxkpi


SEPTEMBER 30, 2014

KKK.34


(p) Impact of Recently Issued Accounting Pronouncements (continued)

eqphnkevkpi iwkfcpeg vjcv tguwnvgf htqo vjg kuuwcpeg qh vyq rtqpqwpegogpvu- Uvcvgogpvu Pq/ 65-�Hwpf Dcncpeg Tgrqtvkpi cpf Iqxgtpogpvcn Hwpf V{rg Fghkpkvkqpu� cpf Uvcvgogpv Pq/ 73�Eqfkhkecvkqp qh Ceeqwpvkpi cpf Hkpcpekcn Tgrqtvkpi Iwkfcpeg Eqpvckpgf kp Rtg.Pqxgodgt 41-2;9; HCUD cpf CKERC Rtqpqwpegogpvu�/ Vjg Fkuvtkev korngogpvgf vjku Uvcvgogpv fwtkpi vjghkuecn {gct gpfgf Ugrvgodgt 41- 3125/ Vjg korngogpvcvkqp jcf pq ghhgev qp vjg Fkuvtkevhkpcpekcn uvcvgogpvu/

Kp Lwpg 3123- ICUD kuuwgf Uvcvgogpv Pq/ 78 �Hkpcpekcn Tgrqtvkpi hqt Rgpukqp Rncpu . cpcogpfogpv qh ICUD Uvcvgogpv Pq/ 36/� Vjku Uvcvgogpv tgrncegu vjg tgswktgogpvu qhUvcvgogpv Pq/ 36- �Hkpcpekcn Tgrqtvkpi hqt Fghkpgf Dgpghkv Rgpukqp Rncpu cpf Pqvg Fkuenquwtguhqt Fghkpgf Eqpvtkdwvkqp Rncpu�- cpf Uvcvgogpv Pq/ 61- �Rgpukqp Fkuenquwtgu�- cu vjg{ tgncvg vqrncpu vjcv ctg cfokpkuvgtgf vjtqwij vtwuvu qt gswkxcngpv cttcpigogpvu vjcv oggv egtvckp etkvgtkc/Hqt fghkpgf dgpghkv rgpukqp rncpu- vjku uvcvgogpv guvcdnkujgu uvcpfctfu qh hkpcpekcn tgrqtvkpi hqtugrctcvgn{ kuuwgf hkpcpekcn tgrqtvu cpf urgekhkgu vjg tgswktgf crrtqcej vq ogcuwtkpi vjgrgpukqp nkcdknkv{ qh gornq{gtu cpf pqpgornq{gt eqpvtkdwvkpi gpvkvkgu hqt dgpghkvu rtqxkfgfvjtqwij vjg rgpukqp rncp- cdqwv yjkej kphqtocvkqp ku tgswktgf vq dg rtgugpvgf/ Vjg Fkuvtkevkorngogpvgf vjku Uvcvgogpv fwtkpi vjg hkuecn {gct gpfgf Ugrvgodgt 41- 3125/ Vjgkorngogpvcvkqp jcf pq ghhgev qp vjg Fkuvtkev hkpcpekcn uvcvgogpvu/

Kp Lcpwct{ 3124- ICUD kuuwgf Uvcvgogpv Pq/ 7; �Iqxgtpogpv Eqodkpcvkqpu cpf Fkurqucnu qhIqxgtpogpv Qrgtcvkqpu/� Vjku Uvcvgogpv tgswktgu fkuenquwtgu vq dg ocfg cdqwv iqxgtpogpveqodkpcvkqpu cpf fkurqucnu qh iqxgtpogpv qrgtcvkqpu vq gpcdng hkpcpekcn uvcvgogpv wugtu vqgxcnwcvg vjg pcvwtg cpf hkpcpekcn ghhgevu qh vjqug vtcpucevkqpu/ Vjg rtqxkukqpu qh vjku Uvcvgogpvctg ghhgevkxg hqt iqxgtpogpv eqodkpcvkqpu cpf fkurqucnu qh iqxgtpogpv qrgtcvkqpu qeewttkpi kphkpcpekcn tgrqtvkpi rgtkqfu dgikppkpi chvgt Fgegodgt 26- 3124- cpf ujqwnf dg crrnkgf qp crtqurgevkxg dcuku/ Vjg Fkuvtkev gctn{ korngogpvgf vjku Uvcvgogpv fwtkpi vjg hkuecn {gct gpfgfUgrvgodgt 41- 3125/ Vjg korngogpvcvkqp jcf pq ghhgev qp vjg Fkuvtkev hkpcpekcn uvcvgogpvu/

Kp Crtkn- 3124- ICUD kuuwgf Uvcvgogpv Pq/ 81 �Ceeqwpvkpi cpf Hkpcpekcn Tgrqtvkpi hqtPqpgzejcpig Hkpcpekcn Iwctcpvggu/� Vjku Uvcvgogpv tgswktgu c iqxgtpogpv vjcv gzvgpfu cpqpgzejcpig hkpcpekcn iwctcpvgg vq tgeqipk|g c nkcdknkv{ yjgp swcnkvcvkxg hcevqtu cpf jkuvqtkecnfcvc- kh cp{- kpfkecvg vjcv kv ku oqtg nkmgn{ vjcp pqv vjcv vjg iqxgtpogpv yknn dg tgswktgf vq ocmg crc{ogpv qp vjg iwctcpvgg/ Vjku Uvcvgogpv tgswktgu c iqxgtpogpv vjcv jcu kuuwgf cp qdnkicvkqpiwctcpvggf kp c pqpgzejcpig vtcpucevkqp vq tgeqipk|g tgxgpwg vq vjg gzvgpv qh vjg tgfwevkqp kpkvu iwctcpvggf nkcdknkvkgu/ Vjku Uvcvgogpv cnuq tgswktgu c iqxgtpogpv vjcv ku tgswktgf vq tgrc{ ciwctcpvqt hqt ocmkpi c rc{ogpv qp c iwctcpvggf qdnkicvkqp qt ngicnn{ cuuwokpi vjg iwctcpvggfqdnkicvkqp vq eqpvkpwg vq tgeqipk|g c nkcdknkv{ wpvkn ngicnn{ tgngcugf cu cp qdnkiqt/ Vjku Uvcvgogpvurgekhkgu vjg kphqtocvkqp tgswktgf vq dg fkuenqugf d{ iqxgtpogpvu vjcv gzvgpf pqpgzejcpighkpcpekcn iwctcpvggu/ Kp cffkvkqp- vjku Uvcvgogpv tgswktgu pgy kphqtocvkqp vq dg fkuenqugf d{iqxgtpogpvu vjcv tgegkxg pqpgzejcpig hkpcpekcn iwctcpvggu/ Vjg Fkuvtkev korngogpvgf vjkuUvcvgogpv fwtkpi vjg hkuecn {gct gpfgf Ugrvgodgt 41- 3125/ Vjg korngogpvcvkqp jcf pq ghhgevqp vjg Fkuvtkev hkpcpekcn uvcvgogpvu/


SEPTEMBER 30, 2014

KKK.35


(p) Impact of Recently Issued Accounting Pronouncements (continued)

Recently Issued Accounting Pronouncements, Not Yet Implemented

Vjg Fkuvtkev jcu pqv {gv fgvgtokpgf vjg korcev qh vjg hqnnqykpi ICUD rtqpqwpegogpvu yjkejjcxg dggp kuuwgf dwv ctg pqv {gv ghhgevkxg cpf jcxg pqv dggp korngogpvgf/

Kp Lwpg 3123- ICUD kuuwgf Uvcvgogpv Pq/ 79 �Ceeqwpvkpi cpf Hkpcpekcn Tgrqtvkpi hqtRgpukqpu . cp cogpfogpv qh ICUD Uvcvgogpv Pq/ 38/� Vjg ueqrg qh vjku Uvcvgogpv cfftguuguceeqwpvkpi cpf hkpcpekcn tgrqtvkpi hqt rgpukqpu vjcv ctg rtqxkfgf vq vjg gornq{ggu qh uvcvg cpfnqecn iqxgtpogpvcn gornq{gtu vjtqwij rgpukqp rncpu vjcv ctg cfokpkuvgtgf vjtqwij vtwuvu vjcvoggv egtvckp ejctcevgtkuvkeu/ Vjku uvcvgogpv guvcdnkujgu uvcpfctfu hqt ogcuwtkpi cpftgeqipk|kpi nkcdknkvkgu- fghgttgf qwvhnqyu0kphnqyu qh tguqwtegu- cpf gzrgpug0gzrgpfkvwtgu/ Hqtfghkpgf dgpghkv rgpukqpu- vjku Uvcvgogpv kfgpvkhkgu vjg ogvjqfu cpf cuuworvkqpu vjcv ujqwnf dgwugf vq rtqlgev dgpghkv rc{ogpvu- fkueqwpv rtqlgevgf dgpghkv rc{ogpvu vq vjgkt cevwctkcn rtgugpvxcnwg- cpf cvvtkdwvg vjcv rtgugpv xcnwg vq rgtkqfu qh gornq{gg ugtxkeg/ Vjg rtqxkukqpu qh vjkuUvcvgogpv ctg ghhgevkxg hqt hkpcpekcn uvcvgogpvu hqt rgtkqfu dgikppkpi chvgt Lwpg 26- 3125/ VjgFkuvtkev ku tgswktgf vq korngogpv vjku Uvcvgogpv kp kvu hkuecn {gct dgikppkpi Qevqdgt 2- 3125/ Vjgcfqrvkqp qh vjku Uvcvgogpv yknn tgswktg vjg Fkuvtkev vq tgeqtf c nkcdknkv{ hqt vjg wphwpfgf rqtvkqp qhkvu equv ujctkpi rncp/ Vjg wphwpfgf rqtvkqp jcu pqv {gv dggp fgvgtokpgf/

Kp Pqxgodgt- 3124- ICUD kuuwgf Uvcvgogpv Pq/ 82 �Rgpukqp Vtcpukvkqp hqt Eqpvtkdwvkqpu OcfgUwdugswgpv vq vjg Ogcuwtgogpv Fcvg � Cp Cogpfogpv qh ICUD Uvcvgogpv Pq/ 79/� VjkuUvcvgogpv tgswktgu c uvcvg qt nqecn iqxgtpogpv gornq{gt vq tgeqipk|g c pgv rgpukqp nkcdknkv{ogcuwtgf cu qh c fcvg )vjg ogcuwtgogpv fcvg* pq gctnkgt vjcp vjg gpf qh kvu rtkqt hkuecn {gct/ Khc uvcvg qt nqecn iqxgtpogpv gornq{gt qt pqpgornq{gt eqpvtkdwvkpi gpvkv{ ocmgu c eqpvtkdwvkqp vqc fghkpgf dgpghkv rgpukqp rncp dgvyggp vjg ogcuwtgogpv fcvg qh vjg tgrqtvgf pgv rgpukqpnkcdknkv{ cpf vjg gpf qh vjg iqxgtpogpv�u tgrqtvkpi rgtkqf- Uvcvgogpv 79 tgswktgu vjcv vjgiqxgtpogpv tgeqipk|g kvu eqpvtkdwvkqp cu c fghgttgf qwvhnqy qh tguqwtegu/ Kp cffkvkqp- vjgUvcvgogpv tgswktgu tgeqipkvkqp qh fghgttgf qwvhnqyu qh tguqwtegu cpf fghgttgf kphnqyu qhtguqwtegu hqt ejcpigu kp vjg pgv rgpukqp nkcdknkv{ qh c uvcvg qt nqecn iqxgtpogpv gornq{gt qtpqpgornq{gt eqpvtkdwvkpi gpvkv{ vjcv ctkug htqo qvjgt v{rgu qh gxgpvu/ Vjg rtqxkukqpu qh vjkuUvcvgogpv ctg tgswktgf vq dg crrnkgf ukownvcpgqwun{ ykvj vjg rtqxkukqpu qh ICUD Uvcvgogpv Pq/79/ Vjg Fkuvtkev ku tgswktgf vq korngogpv vjku Uvcvgogpv kp kvu hkuecn {gct dgikppkpi Qevqdgt 2-3125/

Kp Hgdtwct{ 3126- ICUD kuuwgf Uvcvgogpv Pq/ 83 �Hckt Xcnwg Ogcuwtgogpv cpf Crrnkecvkqp�/Vjku Uvcvgogpv rtqxkfgu iwkfcpeg hqt fgvgtokpkpi c hckt xcnwg ogcuwtgogpv hqt hkpcpekcntgrqtvkpi rwtrqugu cpf cnuq rtqxkfgu iwkfcpeg hqt crrn{kpi hckt xcnwg vq egtvckp kpxguvogpvu cpffkuenquwtgu tgncvgf vq cnn hckt xcnwg ogcuwtgogpvu/ Vjg rtqxkukqpu qh vjku Uvcvgogpv ctgghhgevkxg hqt hkpcpekcn uvcvgogpvu hqt rgtkqfu dgikppkpi chvgt Lwpg 26- 3126/ Vjg Fkuvtkev kutgswktgf vq korngogpv vjku Uvcvgogpv kp kvu hkuecn {gct dgikppkpi Qevqdgt 2- 3126/


SEPTEMBER 30, 2014

KKK.36

(3) CASH AND INVESTMENTS

Statement of Policy

Vjg rwtrqug qh vjg Fkuvtkev�u kpxguvogpv rqnke{ ku vq ugv hqtvj vjg kpxguvogpv qdlgevkxgu cpfrctcogvgtu hqt vjg ocpcigogpv qh rwdnke hwpfu qh vjg Fkuvtkev/ Vjg rqnke{ ku fgukipgf vq gpuwtgvjg rtwfgpv ocpcigogpv qh rwdnke hwpfu- vjg cxckncdknkv{ qh qrgtcvkpi cpf ecrkvcn hwpfu yjgppggfgf cpf kpxguvogpv tgvwtpu eqorgvkvkxg ykvj eqorctcdng hwpfu cpf hkpcpekcn octmgv kpfkegu/

Vjg Fkuvtkev�u rqnke{ ku ytkvvgp kp ceeqtfcpeg ykvj Ugevkqp 329/526- Hnqtkfc Uvcvwvgu- yjkejcrrnkgu vq hwpfu wpfgt vjg eqpvtqn qh nqecn iqxgtpogpvu cpf urgekcn fkuvtkevu/ Vjg rqnke{ cpf cp{uwdugswgpv tgxkukqpu ctg cfqrvgf d{ vjg Fkuvtkev�u Iqxgtpkpi Dqctf cpf crrn{ vq hwpfu kpgzeguu qh vjqug tgswktgf vq oggv ewttgpv gzrgpfkvwtgu/ Kp Octej 3123 vjg Iqxgtpkpi Dqctfcrrtqxgf ejcpigu vq c oclqtkv{ qh Fkuvtkev rqnkekgu vq wrfcvg tghgtgpegu vq rqukvkqpu cpffgrctvogpvu vq gpuwtg vjg{ ygtg cnkipgf ykvj vjg Fkuvtkev�u pgy qticpk|cvkqp uvtwevwtg/ Pquwduvcpvkxg ejcpigu ygtg ocfg vq vjg rqnkekgu fwtkpi vjcv ghhqtv/ Vjg oquv tgegpv uwduvcpvkxgtgxkukqpu vq vjg kpxguvogpv rqnke{ ygtg crrtqxgf d{ vjg Iqxgtpkpi Dqctf kp Lwpg 3119/

Vjg Fkuvtkev�u kpxguvogpv rqnke{ cwvjqtk|gu kpxguvogpvu kp< 2* vjg Hnqtkfc Nqecn IqxgtpogpvUwtrnwu Hwpfu Vtwuv Hwpf )yjkej kpenwfgu Hnqtkfc Rtkog- Rqqn D cpf vjg Hnqtkfc NqecnIqxgtpogpv Kpxguvogpv Vtwuv*- 3* Wpkvgf Uvcvgu iqxgtpogpv ugewtkvkgu wpeqpfkvkqpcnn{iwctcpvggf d{ vjg hwnn hckvj cpf etgfkv qh vjg Wpkvgf Uvcvgu iqxgtpogpv- 4* Wpkvgf Uvcvguiqxgtpogpv cigpekgu dcemgf d{ vjg hwnn hckvj cpf etgfkv qh vjg Wpkvgf Uvcvgu iqxgtpogpv- 5*Wpkvgf Uvcvgu iqxgtpogpv.urqpuqtgf cigpekgu- 6* kpvgtguv dgctkpi vkog fgrqukv qt ucxkpiuceeqwpvu qh Hnqtkfc Dcpmu cpf Ucxkpiu cpf Nqcp Cuuqekcvkqpu crrtqxgf wpfgt Ejcrvgt 391-Hnqtkfc Uvcvwvgu- 7* eqoogtekcn rcrgt tcvgf Rtkog 2 d{ Oqqf{�u- C2 d{ Uvcpfctf cpf Rqqt�u qtH.2 d{ Hkvej- 8* eqtrqtcvg pqvgu tcvgf cv c okpkowo Cc d{ Oqqf{�u- CC d{ Uvcpfctf cpf Rqqt�uqt CC d{ Hkvej- 9* Dcpmgtu Ceegrvcpegu tcvgf cv c okpkowo R.2 d{ Oqqf{�u cpf C.2 d{Uvcpfctf cpf Rqqt�u- ;* uvcvg cpf0qt nqecn iqxgtpogpv vczcdng cpf0qt vcz gzgorv fgdv- igpgtcnqdnkicvkqp cpf0qt tgxgpwg dqpfu- tcvgf cv ngcuv Cc d{ Oqqf{�u cpf CC d{ Uvcpfctf cpf Rqqt�uqt CC d{ Hkvej hqt nqpi vgto fgdv qt tcvgf cv ngcuv OKI.2 d{ Oqqf{�u cpf UR.2 d{ Uvcpfctf cpfRqqt�u hqt ujqtv.vgto fgdv- 21* oqpg{ octmgv owvwcn hwpfu tcvgf CCCo qt CCCO.I qt dgvvgt d{Uvcpfctf ' Rqqt�u- qt vjg gswkxcngpv d{ cpqvjgt tcvkpi cigpe{- 22* ocuvgt tgrwtejcugcitggogpvu eqnncvgtcnk|gf d{ Wpkvgf Uvcvgu iqxgtpogpv- iqxgtpogpv cigpekgu cpf hgfgtcnkpuvtwogpvcnkvkgu- 23* jgfikpi kpuvtwogpvu- 24* tgxgtug tgrwtejcug citggogpvu cpf 25* cigpe{oqtvicig dcemgf ugewtkvkgu qt pqp.cigpe{ oqtvicig dcemgf ugewtkvkgu vjcv ockpvckp c CCCtcvkpi d{ c pcvkqpcnn{ tgeqipk|gf uvcvkuvkecn tcvkpi cigpe{/

Cu qh Ugrvgodgt 41- 3125- vjg Fkuvtkev jcf rncegf crrtqzkocvgn{ 9& qh kvu kpxguvogpvu kp W/U/iqxgtpogpv cigpekgu dcemgf d{ vjg hwnn hckvj cpf etgfkv qh vjg Wpkvgf Uvcvgu iqxgtpogpv- 73&kp W/U/ iqxgtpogpv.urqpuqtgf cigpekgu- 4& kp Eqtrqtcvg Dqpfu- 22& kp Hnqtkfc Rtkog cpf vjgNqecn Iqxgtpogpv Kpxguvogpv Rqqn cpf 27& kp vjg Hnqtkfc Nqecn Iqxgtpogpv Kpxguvogpv Vtwuv/

Hnqtkfc Rtkog ku cp kpxguvogpv rqqn cxckncdng hqt kpxguvkpi vgorqtctkn{ kfng ecuj d{ Hnqtkfciqxgtpogpvu cpf ku ocpcigf d{ vjg Uvcvg Dqctf qh Cfokpkuvtcvkqp )vjg �UDC�*/ Ceeqtfkpi vqvjg UDC- Hnqtkfc Rtkog oggvu vjg etkvgtkc vq dg eqpukfgtgf cu �3c.8 nkmg�- cu fghkpgf d{ ICUDUvcvgogpv Pq/ 42/ Ceeqtfkpin{- kv jcu dggp tgrqtvgf cv vjg ucog xcnwg cu vjg rqqn ujctgucnnqecvgf vq vjg Fkuvtkev/ Hnqtkfc Rtkog ockpvckpu cp CCCo tcvkpi d{ Uvcpfctf cpf Rqqt(uTcvkpiu Ugtxkegu/


SEPTEMBER 30, 2014

KKK.37

(3) CASH AND INVESTMENTS (continued)

Hnqtkfc Rtkog ku iqxgtpgf d{ vjg twngu qh Ejcrvgt 2;.8 qh vjg Hnqtkfc Cfokpkuvtcvkxg Eqfg/Vjgug twngu rtqxkfg iwkfcpeg cpf guvcdnkuj vjg igpgtcn qrgtcvkpi rtqegfwtgu hqt vjgcfokpkuvtcvkqp qh vjg Hwpfu/ Cffkvkqpcnn{- vjg Qhhkeg qh vjg Cwfkvqt Igpgtcn rgthqtou vjgqrgtcvkqpcn cwfkv qh vjg cevkxkvkgu cpf kpxguvogpvu qh vjg UDC/

Interest Rate Risk

Kpvgtguv tcvg tkum ku vjg tkum vjcv ejcpigu kp kpvgtguv tcvgu yknn cfxgtugn{ chhgev vjg hckt xcnwg qh cpkpxguvogpv/ Kpxguvogpvu ctg ocfg dcugf wrqp rtgxcknkpi octmgv eqpfkvkqpu cv vjg vkog qh vjgvtcpucevkqp/ Yjkng vjg qxgtcnn kpvgpv ku vq jqnf ugewtkvkgu vq ocvwtkv{- vjg qpiqkpi ocpcigogpvqh vjg rqtvhqnkq cnnqyu hqt cevkqpu fgukipgf vq oggv ecuj pggfu qh vjg Fkuvtkev cpf cvvgorvu vqoczkok|g kpxguvogpv {kgnf yjkng okpkok|kpi nquugu/ Kpxguvogpvu ecp dg uqnf rtkqt vq ocvwtkv{ vqkortqxg {kgnf- oqfkh{ vjg vctigv fwtcvkqp qt kortqxg vjg qxgtcnn etgfkv rqukvkqp qh vjg rqtvhqnkq/

Vjg Fkuvtkev wugu c fwtcvkqp ogvjqf vq eqpuvtwev c rqtvhqnkq qh dqpfu vq hwpf kvu hwvwtg ecujpggfu/ Hqt tgrqtvkpi rwtrqugu- kv ugngevu vjg ghhgevkxg fwtcvkqp vq fkuenqug vjg rqtvhqnkq�ugzrquwtg vq ejcpigu kp kpvgtguv tcvgu/ Vjtqwij kvu kpxguvogpv rqnke{- vjg Fkuvtkev ocpcigu kvugzrquwtg vq hckt xcnwg nquugu ctkukpi htqo kpvgtguv tcvg kpetgcugu d{ nkokvkpi vjg ghhgevkxgfwtcvkqp qh kvu kpxguvogpv rqtvhqnkq- kpenwfkpi ecuj dcncpegu- vq nguu vjcp vjtgg )4* {gctu/

Vjg Fkuvtkev ockpvckpu cp cnnqecvkqp qh kvu kpxguvogpvu kp W/U/ Cigpe{ Qdnkicvkqp ugewtkvkgu yjkejctg ecnncdng d{ vjg kuuwgt/ Vjgug dqpfu ctg uwdlgev vq vjg tkum qh dgkpi ecnngf rtkqt vq ocvwtkv{/Vjg Fkuvtkev kpxguvu kp Oqtvicig Dcemgf Ugewtkvkgu- kpenwfkpi Eqnncvgtcnk|gf OqtvicigQdnkicvkqpu )EOQ�u* kp rctv vq oczkok|g {kgnf cpf cu c rtqvgevkqp cickpuv c tkug kp kpvgtguv tcvgu/

Vjgug ugewtkvkgu ctg dcugf qp ecuj hnqyu htqo rc{ogpvu qp wpfgtn{kpi oqtvicigu= vjgtghqtg-vjg{ ctg ugpukvkxg vq rtgrc{ogpvu d{ oqtviciggu- yjkej oc{ tguwnv htqo c fgenkpg kp kpvgtguvtcvgu/ Cp kpetgcug kp kpvgtguv tcvgu oc{ kpetgcug vjg cxgtcig ocvwtkv{ qh vjgug kpxguvogpvu/Vjg Fkuvtkev ewttgpvn{ nkokvu kvu gzrquwtg vq cnn oqtvicig kpxguvogpvu vq 41& qh vjg vqvcn rqtvhqnkqdcncpeg cv vjg vkog qh rwtejcug/

Cu qh Ugrvgodgt 41- 3125 vjg Fkuvtkev jcf vjg hqnnqykpi kpxguvogpvu kp kvu rqqngf rqtvhqnkq<

Ghhgevkxg

Kpxguvogpv V{rg Hckt Xcnwg Fwtcvkqp )kp {tu*

W/U/ Cigpe{ Qdnkicvkqpu 7;-;77-111% 3/54

Kpxguvogpvu kp Oqtvicig Dcemgf Ugewtkvkgu 264-9;8-141 5/13

Eqtrqtcvg Dqpfu ;-;93-111 1/82

Hnqtkfc Rtkog 44-831-357 1/22

Hnqtkfc Nqecn Iqxgtpogpv Kpxguvogpv Vtwuv 63-579-955 2/93

Vqvcn Hckt Xcnwg 431-145-231%

Rqtvhqnkq Ghhgevkxg Fwtcvkqp 2.80


SEPTEMBER 30, 2014

KKK.38


Credit Risk

Etgfkv tkum ku vjg tkum vjcp cp kuuwgt yknn pqv hwnhknn kvu qdnkicvkqpu/ Hqt nkswkfkv{ rwtrqugu- vjgFkuvtkev kpxguvu kp Hnqtkfc Rtkog- yjkej ku ocpcigf kp ceeqtfcpeg ykvj Uvcvg uvcvwvgu/ HnqtkfcRtkog ku tcvgf CCCo d{ Uvcpfctf ' Rqqt�u- cpf kpxguvogpv kpvq vjg hwpf d{ nqecn iqxgtpogpvuku eqpukuvgpv ykvj UGE twng 3c.8/

Cnn qh vjg Fkuvtkev�u kpxguvogpvu kp cigpe{ ugewtkvkgu hqt hkuecn {gct 3125 ygtg tcvgf CC, d{Uvcpfctf cpf Rqqt�u- CCC d{ Hkvej tcvkpiu- cpf Ccc d{ Oqqf{�u Kpxguvqt Ugtxkegu/ Kp cffkvkqp-cnn qh vjg Fkuvtkev�u kpxguvogpvu kp Oqtvicig Dcemgf Ugewtkvkgu ygtg tcvgf CCC d{ cv ngcuv vyq qhvjg vjtgg nkuvgf tcvkpi ugtxkegu/ Vjku crrnkgu vq vjg fktgev cigpe{ qdnkicvkqpu cu ygnn cu vjgkpxguvogpv kpvq pqp.cigpe{ oqtvicigu cpf EOQ�u/

Kpxguvogpv V{rg Hckt Xcnwg

Hnqtkfc Rtkog CCCo 44-831-357%

Hcppkg Ocg � W/U/ Cigpe{ Qdnkicvkqpu CCC 4;-9;6-111

Hcppkg Ocg � Oqtvicig Dcemgf Ugewtkvkgu CCC 81-;68-649

Htgffkg Oce � Oqtvicig Dcemgf Ugewtkvkgu CCC 69-589-1;3

Hgfgtcn Jqog Nqcp Dcpm � W/U/ Cigpe{ Qdnkicvkqpu CCC 41-182-111

Ikppkg Ocg . Oqtvicig Dcemgf Ugewtkvkgu CCC 35-572-511

Igpgtcn Gngevtke Ecrkvcn Eqtr/ CC, ;-;93-111

Hnqtkfc Nqecn Iqxgtpogpv Kpxguvogpv Vtwuv CCCh 63-579-955

431-145-231%

Etgfkv Tcvkpi

Credit Quality Distribution for Securities with Credit Exposure

Custodial Credit Risk - Deposits

Cnn qh vjg Fkuvtkev�u ecuj fgrqukvu ctg jgnf kp ceeqwpvu cv fgrqukvqt{ kpuvkvwvkqpu yjkej ctgtgeqipk|gf cu Uvcvg qh Hnqtkfc Swcnkhkgf Rwdnke Fgrqukvqtkgu kp ceeqtfcpeg ykvj uvcvg uvcvwvgucpf vjg Fkuvtkev�u kpxguvogpv rqnke{/ Cnn dcpm dcncpegu ctg eqxgtgf d{ hgfgtcn fgrqukv kpuwtcpegcpf vjg dcpm�u rctvkekrcvkqp kp vjg Hnqtkfc Ugewtkv{ hqt Rwdnke Fgrqukvu Cev/ Vjg dcncpeg jgnfykvj vjgug kpuvkvwvkqpu cv Ugrvgodgt 41- 3125 ku %268-;61-972/

C ukipkhkecpv ecuj fgrqukv qh vjg Fkuvtkev cv Ugrvgodgt 41- 3125 ku vjg dcncpeg qh rtqeggfu htqovjg kuuwcpeg qh Egtvkhkecvgu qh Rctvkekrcvkqp )EQRU* kp hkuecn {gct 3118/ Vjg �Ecuj cpfKpxguvogpvu Jgnf d{ Vtwuvgg� dcncpeg eqpukuvu qh %47-81;-334 kp EQRU rtqeggfu yjkej ctgkpxguvgf kp HNIKV cpf jgnf kp vtwuv d{ c vjktf rctv{ hkpcpekcn kpuvkvwvkqp qp dgjcnh qh vjg Fkuvtkev-cpf %34-646-;86 tgrtgugpvkpi fgdv ugtxkeg qp vjg EQRU fwg Qevqdgt 2- 3125/

Custodial Credit Risk – Investments

Vjg Fkuvtkev�u kpxguvogpv rqnke{ tgswktgu vjcv cnn ugewtkvkgu dg jgnf ykvj c vjktf.rctv{ ewuvqfkcp kpc ugrctcvg ceeqwpv yjkej ku tgikuvgtgf cu cp cuugv qh vjg Fkuvtkev/ Vjg ewuvqfkcp cevu cu vjguchgmggrgt qh vjg Fkuvtkev�u kpxguvogpv ugewtkvkgu/ Pq ykvjftcycn qh ugewtkvkgu- kp yjqng qt kprctv- ku ocfg htqo uchgmggrkpi ykvjqwv ytkvvgp cwvjqtk|cvkqp qh fgukipcvgf Fkuvtkev uvchh/


SEPTEMBER 30, 2014

KKK.39


Concentration of Credit Risk

Vjg Fkuvtkev�u rqnke{ cwvjqtk|gu kpxguvogpv cnnqecvkqp nkokvu qp ugewtkv{ v{rgu- kuuwgtu- cpfocvwtkv{ nkokvcvkqpu/ Jqygxgt- vjg Gzgewvkxg Fktgevqt jcu vjg qrvkqp vq oqfkh{ kpxguvogpvrgtegpvcigu htqo vkog.vq.vkog dcugf qp octmgv eqpfkvkqpu- tkum cpf fkxgtukhkecvkqp kpxguvogpvuvtcvgikgu/ Vjgug cevkqpu ctg fgngicvgf vq vjg Fkuvtkev Vtgcuwtgt vq korngogpv cu pggfgf/

Kuuwgt

Hnqtkfc Rtkog 21/65&

Hcppkg Ocg 45/75&

Htgffkg Oce 29/38&

Hgfgtcn Jqog Nqcp Dcpm ;/51&

Ikppkg Ocg 8/75&

Igpgtcn Gngevtke Ecrkvcn Eqtr/ 4/23&

Hnqtkfc Nqecn Iqxgtpogpv Kpxguvogpv Vtwuv 27/4;&

Rgtegpv qh Vqvcn

Percentage Allocation by Issuer as of September 30, 2014

Ecuj cpf kpxguvogpvu cu qh Ugrvgodgt 41- 3125 ctg eqortkugf qh vjg hqnnqykpi<

Cash Deposits:

Oqpg{ Octmgv Ceeqwpvu 49-222-747%

Fgocpf Fgrqukv Ceeqwpvu 22;-944-586

Rgvv{ Ecuj 6-861

Vqvcn Ecuj Fgrqukvu 268-;61-972

Cash and Investments Held by Trustee: 71-356-2;9

Investments:

W/U/ Cigpe{ Qdnkicvkqpu 7;-;77-111

Kpxguvogpvu kp Oqtvicig Dcemgf Ugewtkvkgu 264-9;8-141

Eqtrqtcvg Dqpfu ;-;93-111

Hnqtkfc Rtkog 44-831-357

Hnqtkfc Nqecn Iqxgtpogpv Kpxguvogpv Vtwuv 63-579-955

Vqvcn Kpxguvogpvu 431-145-231

Vqvcn Ecuj cpf Kpxguvogpvu 649-341-28;%


SEPTEMBER 30, 2014

KKK.3;

(4) ACCOUNTS RECEIVABLE

Ceeqwpvu tgegkxcdng cv Ugrvgodgt 41- 3125 eqpukuv qh vjg hqnnqykpi<

Qmggejqdgg Gxgtincfgu Qmggejqdgg Gxgtincfgu Pqp Oclqt 0

Igpgtcn Dcukp UT Vtwuv UT Dcukp ER Vtwuv ER Kpvgtpcn

Hwpf Hwpf Hwpf Hwpf Hwpf Ugtxkeg Hwpfu Vqvcn

Ngcugu 644% 614-45;% .% .% .% 251-7;3% 755-685%

Kpvgtguv 219-769 224-183 25-6;1 41-28; 223-551 2;7-1;5 686-144

Qvjgt 5-327 4-351 . . . 33-245 3;-6;1

224-518% 72;-772% 25-6;1% 41-28;% 223-551% 469-;31% 2-35;-2;8%

(5) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Kpvgthwpf tgegkxcdngu cpf rc{cdngu cu qh Ugrvgodgt 41- 3125 ctg cu hqnnqyu<

Kpvgthwpf Kpvgthwpf

Tgegkxcdng Rc{cdng

Igpgtcn Hwpf .% 479-38;%

Qmggejqdgg Dcukp Hwpf 5-515-338 412-593

Gxgtincfgu Tguv/ Vtwuv UT Hwpf . ;2-766

Soiiglsfii Fewmr GT Jyrh . .

Izivkpehiw Xvywx GT Jyrh 5-4;6-266 .

Wezi Syv Izivkpehiw Xvywx GT Jyrh . 5-127-775

GSTW Izivkpehiw Jsviziv Egx GT Jyrh . 5-4;6-266

Sxliv Kszivrqirxep Jyrhw . 517-641

Mrxivrep Wivzmgi Jyrhw 893-833 3-44;

;-693-215% ;-693-215%

Kpvgthwpf dcncpegu cv {gct gpf tgrtgugpv vgorqtct{ nqcpu vq eqxgt pgicvkxg ecuj dcncpegu cpfcoqwpvu fwg vq kpvgtpcn ugtxkeg hwpfu hqt coqwpvu fwg cv {gct gpf/

Kpvgthwpf vtcpuhgtu fwtkpi vjg {gct ctg cu hqnnqyu<

Ucxg Qwt EQRU

Qmggejqdgg Gxgtincfgu Qmggejqdgg Gxgtincfgu Gxgtincfgu Gxgtincfgu Qvjgt

Igpgtcn Dcukp UT Vtwuv UT Dcukp ER Vtwuv ER Vtwuv ER Hqtgxgt Cev ER Iqxgtpogpvcn

From: Hwpf Hwpf Hwpf Hwpf Hwpf Hwpf Hwpf Hwpfu Vqvcnu

Igpgtcn Hwpf .% .% .% .% .% 2-122-251% .% %49-69;-327 %4;-711-467

Qmgg/ Dcukp UT Hwpf . . . 39-724-738 . 317-279 . . 39-92;-8;6

Gxgtincfgu Vtwuv UT Hwpf . . . . 32-967-;69 . . 3-311-111 35-167-;69

Qmgg/ Dcukp ER Hwpf . 21-815 . . . . . . 21-815

Gxgtincfgu Vtwuv ER Hwpf . . 2-249-111 . . . . . 2-249-111

EGTR ER Hwpf . . . . . . . 211-111 211-111

Qvjgt Iqxgtpogpvcn Hwpfu 36-471-721 274-268 . . . . 26-;39-884 ;-126-625 61-579-165

36-471-721% 284-972% 2-249-111% 39-724-738% 32-967-;69% 2-328-419% 26-;39-884% 5;-;15-841% 255-2;4-978%

To:


SEPTEMBER 30, 2014

KKK.41

(5) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS (continued)

Vtcpuhgtu kpvq vjg Igpgtcn Hwpf htqo vjg EGTR Ecrkvcn Rtqlgevu Hwpf tghngev c Fkuvtkev fgekukqpvq rjcug qwv vjg EGTR Ecrkvcn Rtqlgevu Hwpf- tguwnvkpi kp vjg oqxgogpv qh c rqtvkqp qh gzkuvkpihwpf dcncpeg qxgt vq vjg Igpgtcn Hwpf hqt hwvwtg crrtqrtkcvkqpu/ Vtcpuhgtu kpvq vjgQmggejqdgg Dcukp Ecrkvcn Rtqlgevu Hwpf htqo vjg Qmggejqdgg Dcukp Urgekcn Tgxgpwg Hwpftghngev hwpfkpi uwrrqtv tgncvgf vq ecrkvcn qwvnc{ gzrgpfkvwtgu tgeqtfgf kp vjcv hwpf/ Ukoknctn{-vtcpuhgtu kpvq vjg Gxgtincfgu Vtwuv Ecrkvcn Rtqlgevu Hwpf htqo vjg Gxgtincfgu Vtwuv UrgekcnTgxgpwg Hwpf tghngev uwrrqtv hqt ecrkvcn qwvnc{ gzrgpfkvwtgu kpewttgf kp vjg ecrkvcn hwpf/Vtcpuhgtu kpvq vjg EQRU Gxgtincfgu Hqtgxgt Cev ER Hwpf htqo vjg EQRU.EGTR ER Hwpfygtg vq hwpf C2 Hnqy Gswcnk|cvkqp Dcukp )HGD* gzrgpfkvwtgu ceeqwpvgf hqt kp vjcv hwpf/ Vjgoclqtkv{ qh vjg tgockpkpi vtcpuhgtu tgrtgugpv hwpfkpi hqt Fkuvtkev.ykfg ecrkvcn rtqlgevu cpfhwpfkpi dgvyggp urgekcn tgxgpwg hwpfu cpf vjgkt tgncvgf ecrkvcn rtqlgevu hwpf cu tgswktgf/

(6) OPERATING LEASE RENTAL REVENUES

Property on Operating Leases and Property Held for Lease

Vjg Fkuvtkev rwtejcugu ncpf hqt gpxktqpogpvcn tguvqtcvkqp rtqlgevu/ Qhvgp vjgtg ctg citkewnvwtcncevkxkvkgu qeewttkpi qp rctvu qh vjg ncpf cv vjg vkog qh rwtejcug/ Kh vjg ncpf ku pqv pggfgf hqt crtqlgev koogfkcvgn{- vjg Fkuvtkev cnnqyu vjgug cevkxkvkgu vq eqpvkpwg cu kv tguwnvu kp nqygt ncpfockpvgpcpeg equvu/ Kp cffkvkqp- tgpv ku ejctigf hqt vjg wug qh vjg ncpf hqt hctokpi wpvkn uwejvkog kv ku pggfgf hqt rtqlgev rwtrqugu/ Vjg Fkuvtkev kpxguvogpv kp ncpf qp yjkej qrgtcvkpi ngcugugzkuv ku %858/; oknnkqp cu qh Ugrvgodgt 41- 3125/

Revenues under Operating Leases

Vjg hqnnqykpi ku c uejgfwng d{ {gct qh okpkowo hwvwtg tgxgpwgu qp pqpecpegncdng qrgtcvkpingcugu- kpenwfkpi eqpvkpigpv tgxgpwgu yjkej oc{ dg tgegkxgf wpfgt egtvckp ngcugu qh ncpf qpvjg dcuku qh wug kp gzeguu qh uvkrwncvgf okpkowou/ Hqt hkuecn {gct 3125- eqpvkpigpv tgxgpwguygtg %.1./

[gct Gpfkpi Ugrvgodgt 41<

3126 3-9;7-581%

3127 3-877-622

3128 3-698-283

3129 3-355-51;

312; 2-734-491

3131 . 3135 ;25-8;;

Vqvcn okpkowo hwvwtg tgxgpwgu 24-143-852%


SEPTEMBER 30, 2014

KKK.42

(7) PROPERTY TAXES

Vjg Fkuvtkev ku rgtokvvgf d{ Hnqtkfc Uvcvwvgu vq ngx{ vczgu wr vq /911 oknnu rgt %2-111 qhcuuguugf xcnwcvkqp/ Vjg tcvg ngxkgf hqt c oclqtkv{ qh vjg Fkuvtkev hqt hkuecn {gct 3125 ycu /5221oknnu/ Rtqrgtv{ vczgu ctg ngxkgf gcej Pqxgodgt 2 qp vjg cuuguugf xcnwg nkuvgf cu qh vjg rtkqtLcpwct{ 2 hqt tgcn cpf rgtuqpcn rtqrgtv{ nqecvgf ykvjkp vjg Fkuvtkev/ Vjg cuuguugf xcnwg cvLcpwct{ 2- 3124- wrqp yjkej vjg hkuecn {gct 3125 ngx{ ycu dcugf- ycu crrtqzkocvgn{ %7;5/;dknnkqp/

C hqwt rgtegpv fkueqwpv ku cnnqygf kh vjg vczgu ctg rckf kp Pqxgodgt- ykvj vjg fkueqwpv fgenkpkpid{ qpg rgtegpvcig rqkpv gcej oqpvj vjgtgchvgt/ Vczgu dgeqog fgnkpswgpv Crtkn 2 qh gcej {gct/Fgnkpswgpv rtqrgtv{ vcz egtvkhkecvgu ctg uqnf vq vjg rwdnke dgikppkpi Lwpg 2- cv yjkej vkog c nkgpcvvcejgu vq vjg rtqrgtv{/ D{ hkuecn {gct gpf- xktvwcnn{ cnn rtqrgtv{ vczgu ctg eqnngevgf gkvjgtfktgevn{ qt vjtqwij vcz egtvkhkecvg ucngu/ Rtqrgtv{ vcz tgxgpwgu ctg tgeqtfgf d{ vjg Fkuvtkevdcugf qp vjg coqwpv qh tgegkrvu tgrqtvgf d{ vjg eqwpv{ vcz eqnngevqtu/ Rtqrgtv{ vczgutgegkxcdng htqo vjg eqwpv{ vcz eqnngevqtu cv Ugrvgodgt 41- 3125- ku %3-25;-622 cpf ku kpenwfgfkp vcz tgxgpwgu/

(8) INTERGOVERNMENTAL TRANSACTIONS

Coqwpvu fwg htqo qvjgt iqxgtpogpvu cv Ugrvgodgt 41- 3125 cpf kpvgtiqxgtpogpvcn tgxgpwguhqt 3125 eqpukuv qh vjg hqnnqykpi<

Fwg Htqo Kpvgtiqxgtpogpvcn

W/U/ Cto{ Eqtru qh Gpikpggtu 948-435% 3-261-741%

W/U/ Fgrctvogpv qh Jqogncpf Ugewtkv{ 3-763 4-3;1

W/U/ Fgrctvogpv qh Citkewnvwtg ' Eqpuwogt Chhcktu 76-5;8 2-239-126

W/U/ Hkuj cpf Yknfnkhg Ugtxkeg 37-;48 372-626

Hnqtkfc Fgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp 22-716-242 82-217-6;6

Hnqtkfc Fgrctvogpv qh Gogtgpe{ Ocpcigogpv 6-364-734

Hnqtkfc Fgrctvogpv qh Oqvqt Xgjkengu . 424-238

Hnqtkfc Fgrctvogpv qh Vtcpurqtvcvkqp 2-318 5-612-892

Hnqtkfc Hkuj cpf Yknfnkhg Eqpugtxcvkqp Eqookuukqp 484-248 6-941-284

Eqnnkgt Eqwpv{ 6-455

Okcok Fcfg Eqwpv{ 25-;81 25-;28

Uqwvjyguv Hnqtkfc Ycvgt Ocpcigogpv Fkuvtkev 25-845 247-759

Uv/ Lqjpu Tkxgt Ycvgt Ocpcigogpv Fkuvtkev . 276-232

Cf Xcnqtgo Vczgu 752-966 . +

Rtqrgtv{ Crrtckugt0Vcz Eqnngevqt Hgg Etgfkvu 2-618-767 . +

Vqvcn 31-461-178% 96-722-923%

+ Qp vjg Uvcvgogpv qh Tgxgpwgu- Gzrgpfkvwtgu cpf Ejcpigu kp Hwpf Dcncpegu- Cf Xcnqtgo Vczgu ctg

tgrqtvgf cu Cf Xcnqtgo Rtqrgtv{ Vczgu cpf vjg Rtqrgtv{ Crrtckugt0Vcz Eqnngevqt Hgg Etgfkvu ctg pgvvgf

cickpuv vjg qtkikpcn gzrgpfkvwtg kp vjg tgurgevkxg rtqitco/

Qvjgt Iqxgtpogpvu Tgxgpwgu


SEPTEMBER 30, 2014

KKK.43

(9* CAPITAL ASSETS ACTIVITY

Dcncpeg cv Dcncpeg cv

Qevqdgt 2- Cflwuvogpvu0 Ugrvgodgt 41-

3124 Cffkvkqpu Tgvktgogpvu Tgencuukhkecvkqpu 3125

Capital Assets Not Being Depreciated:

Ncpf 3-646-458-95;% 57-;8;-947% )52-8;6*% )28-436-;71*% 3-675-;6;-;41%

Gcugogpvu )Kpvcpikdngu* 63-526-393 75;-565 )258* 28-436-;71 81-4;1-65;

Eqpuvtwevkqp kp Rtqeguu 641-839-992 98-121-719 )4-44;* )281-427-712* 558-52;-65;

Ecpcnu cpf Ngxggu 767-494-898 411-319 . 56-537-224 813-221-219

4-885-986-8;; 245-;51-217 )56-392* )235-9;1-599* 4-895-991-247

Capital Assets Being Depreciated:

Dwknfkpiu 227-935-124 547-661 )565-9;6* 7-248-167 233-;53-835

Kpvcpikdngu 51-8;6-166 44-878 . 41;-;43 52-249-865

Gswkrogpv 247-381-939 4-658-27; )5-;84-238* 2-76;-1;3 247-614-;73

Kortqxgogpvu 3;-256-143 . )23-5;8* 979-35; 41-111-895

Ycvgt Eqpvtqn Uvtwevwtgu 995-651-421 2-721-919 )381-884* 226-;27-26; 2-112-8;7-615

2-318-686-349 6-739-3;5 )6-822-3;3* 235-9;1-599 2-443-493-839

Less Accumulated Depreciation:

Dwknfkpiu )46-236-617* )4-773-671* 446-818 23-78; )49-54;-791*

Kpvcpikdngu )38-416-93;* )6-326-696* . . )43-632-525*

Gswkrogpv );3-;19-1;9* )8-149-936* 5-353-674 )274-645* );6-978-9;5*

Kortqxgogpvu )24-911-552* )2-332-785* 23-12; . )26-121-1;7*

Ycvgt Eqpvtqn Uvtwevwtgu )281-226-329* )29-514-374* 48-411 261-966 )299-441-437*

)44;-366-1;3* )46-652-;18* 5-738-69; . )481-27;-521*

Capital Assets Being Depreciated, Net

979-431-257 )3;-;24-724* )2-194-814* 235-9;1-599 ;73-324-429

Ecrkvcn Cuugvu- Pgv 5-754-2;6-;56% 216-137-5;4% )2-239-;95*% .% 5-858-1;4-565%

Fgrtgekcvkqp gzrgpug ycu ejctigf vq vjg hqnnqykpi rtqitcou fwtkpi vjg hkuecn {gct<

Okuukqp Uwrrqtv 8-292-56;%

Qrgtcvkqpu cpf Ockpvgpcpeg 25-8;6-986

Tguvqtcvkqp 24-444-856

Ycvgt Uwrrn{ 336-828

46-647-8;7

Fgrtgekcvkqp qh ecrkvcn cuugvu jgnf kp kpvgtpcn ugtxkeg hwpfu ctg

ejctigf vq vjg xctkqwu rtqitcou dcugf qp vjg cuugv hwpevkqp 6-222

Vqvcn Fgrtgekcvkqp Gzrgpug 46-652-;18%


SEPTEMBER 30, 2014

KKK.44

(10) LONG-TERM LIABILITIES

Vjg hqnnqykpi ku c uwooct{ qh ejcpigu kp nqpi.vgto nkcdknkvkgu hqt vjg hkuecn {gct gpfgfUgrvgodgt 41- 3125<

Dcncpeg cv Tgvktgogpvu Dcncpeg cv Coqwpvu

Qevqdgt 2- Cpf Ugrvgodgt 41- Fwg Ykvjkp

3124 Cffkvkqpu Cflwuvogpvu 3125 Qpg [gct

Ncpf Ceswkukvkqp Dqpfu 2;-336-111% .% )7-231-111*% 24-216-111% 7-511-111%

Dqpf Rtgokwo 0 Fkueqwpv 219-4;6 . )85-667* 44-94; .

EQRU 59;-721-111 . )22-171-111* 589-661-111 22-721-111

EQRU Rtgokwo 0 Fkueqwpv 25-733-;38 . )2-523-611* 24-321-538 .

Eqorgpucvgf Cdugpegu 26-947-111 9-541-111 );-988-511* 25-499-711 21-64;-111

Qvjgt Rquv Gor Dgpghkvu 35-14;-479 3-394-6;3 . 37-433-;71 .

Ugnh Kpuwtcpeg Enckou 7-454-;67 37-315-591 )38-141-629* 6-628-;29 3-675-351

67;-896-757% 47-;29-183% )66-685-;85*% 662-239-855% 42-224-351%

Urgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Dqpfu ctg kuuwgf d{ vjg Fkuvtkev vq rtqxkfg hwpfu hqt vjgceswkukvkqp qh gpxktqpogpvcnn{ ugpukvkxg ncpfu/ Rtkpekrcn cpf kpvgtguv qp vjg Ncpf CeswkukvkqpDqpfu ctg ugewtgf d{ c nkgp qp fqewogpvct{ uvcor gzekug vczgu eqnngevgf uvcvgykfg d{ vjgUvcvg qh Hnqtkfc cpf cnnqecvgf vq vjg Uvcvg�u hkxg ycvgt ocpcigogpv fkuvtkevu vjtqwij vjg YcvgtOcpcigogpv Ncpfu Vtwuv Hwpf )YONVH*/ Hqt vjg ewttgpv hkuecn {gct- rtkpekrcn cpf kpvgtguvrc{ogpvu cpf vqvcn tgxgpwg tgeqipk|gf d{ vjg Fkuvtkev ygtg %7-999-6;9 cpf %8-138-436-tgurgevkxgn{/ Vjg Fkuvtkev ceeqwpvu hqt tgncvgf fgdv ugtxkeg kp vjg Ucxg Qwt Tkxgtu UT Hwpf/

Uwooct{ qh vjg uvcvwu qh vjg Fkuvtkev�u dqpfgf fgdv cu qh Ugrvgodgt 41- 3125 ku ujqyp dgnqy<

Qtkikpcn Hkuecn [gct Kpvgtguv Tgockpkpi

Kuuwg Coqwpv Ocvwtkv{ Tcvgu Dcncpeg

3113 Tghwpfkpi 34-921-111% 3126.3127 4/986.5/111& 5-966-111%

3114 Tghwpfkpi 45-661-111 3126.3127 5/211.6/361& 9-361-111

69-471-111% 24-216-111%

Hkuecn {gct tgswktgogpvu vq coqtvk|g dqpfgf fgdv cu qh Ugrvgodgt 41- 3125 ctg cu hqnnqyu<

Rtkpekrcn Kpvgtguv Vqvcn

3126 7-511-111% 585-311% 7-985-311%

3127 7-816-111 271-649 7-976-649

24-216-111% 745-849% 24-84;-849%

Cp kpvgtcigpe{ citggogpv dgvyggp vjg Fkuvtkev cpf Hnqtkfc Fgrctvogpv qh GpxktqpogpvcnRtqvgevkqp )HFGR* tgswktgu HFGR vq ugv cukfg cpf guetqy htqo vjg hktuv oqpkgu cnnqecdng vq vjgFkuvtkev kp vjg YONVH- uwhhkekgpv oqpkgu hqt vjg rc{ogpv qh rtkpekrcn cpf kpvgtguv qp vjg ncpfceswkukvkqp dqpfu dgeqokpi fwg kp gcej uwdugswgpv {gct/ Cu qh vjg Fkuvtkev�u hkpcpekcnuvcvgogpv fcvg- HFGR jcf tgugtxgf cp coqwpv qh %8-143-236 hqt uwej rwtrqug/


SEPTEMBER 30, 2014

KKK.45

(10) LONG-TERM LIABILITIES (continued)

Kp hkuecn {gct 3118- vjg Fkuvtkev kuuwgf Egtvkhkecvgu qh Rctvkekrcvkqp )EQRU*- Ugtkgu 3117- kp qtfgtvq rtqxkfg hwpfu hqt vjg eqpuvtwevkqp qh ceegngtcvgf rtqlgevu kp hwtvjgtcpeg qh tguvqtcvkqp qh vjgGxgtincfgu/ EQRU ctg uvcvwvqtkn{.cwvjqtk|gf vcz.gzgorv egtvkhkecvgu gxkfgpekpi wpfkxkfgfrtqrqtvkqpcvg kpvgtguvu qh vjg qypgtu vjgtgqh kp dcuke ngcug rc{ogpvu vq dg ocfg d{ vjgIqxgtpkpi Dqctf qh vjg Fkuvtkev- rwtuwcpv vq c ocuvgt ngcug rwtejcug citggogpv d{ cpfdgvyggp vjg Fkuvtkev cpf vjg Uqwvj Hnqtkfc Ycvgt Ocpcigogpv Fkuvtkev Ngcukpi Eqtrqtcvkqp )vjg�Eqtrqtcvkqp�*- c pqv.hqt.rtqhkv gpvkv{ )ugg Pqvg )3*)c* qp rcig KKK.25*/ Vjg EQRU ctg ugewtgf d{cpf rc{cdng htqo vjg Vtwuv Guvcvg guvcdnkujgf hqt vjg Ugtkgu 3117 Egtvkhkecvgu )vjg �VtwuvGuvcvg�* rwtuwcpv vq vjg Vtwuv Citggogpv cpf cp{ coqwpvu rc{cdng wpfgt vjg HkpcpekcnIwctcpv{ Kpuwtcpeg Rqnke{/ Vjg Vtwuv Guvcvg eqpukuvu qh cnn guvcvg- tkijv- vkvng cpf kpvgtguv qh vjgVtwuvgg kp cpf vq vjg Dcuke Ngcug Rc{ogpvu wpfgt vjg Ugtkgu 3117 Ngcug- cpf cnn coqwpvu jgnfkp vjg hwpfu cpf ceeqwpvu wpfgt vjg Vtwuv Citggogpv kp ceeqtfcpeg ykvj vjg rtqxkukqpu qh vjgOcuvgt Ngcug cpf vjg Vtwuv Citggogpv- kpenwfkpi kpxguvogpv gctpkpiu vjgtgqp- cpf cp{ cpf cnnoqpkgu tgegkxgf d{ vjg Vtwuvgg rwtuwcpv vq vjg Ugtkgu 3117 Ngcug cpf vjg Vtwuv Citggogpvyjkej ctg pqv tgswktgf vq dg tgokvvgf vq vjg Iqxgtpkpi Dqctf qt vjg Eqtrqtcvkqp rwtuwcpv vq vjgOcuvgt Ngcug qt vjg Vtwuv Citggogpv/ Ngcug rc{ogpvu ctg hwpfgf htqo cf xcnqtgo tgxgpwgu/Vqvcn EQRU kuuwgf coqwpvgf vq %657-231-111- jcxkpi kpvgtguv tcvgu tcpikpi htqo 4/6& vq6/1&/ Vjg Fkuvtkev ceeqwpvu hqt fgdv ugtxkeg vtcpucevkqpu tgncvkxg vq EQRU kp vjg GxgtincfguVtwuv Hwpf cpf vjg Eqortgjgpukxg Gxgtincfgu Tguvqtcvkqp Rncp Hwpf/

Hkuecn {gct tgswktgogpvu vq coqtvk|g vjg EQRU cu qh Ugrvgodgt 41- 3125 ctg cu hqnnqyu<

Rtkpekrcn Kpvgtguv Vqvcn

3126 22-721-111% 34-683-358% 46-293-358%

3127 23-276-111 34-111-483 46-276-483

3128 23-861-111 33-4;3-536 46-253-536

3129 24-496-111 32-853-136 46-238-136

312; 25-166-111 32-167-136 46-222-136

3131.3135 92-596-111 ;4-8;3-736 286-388-736

3136.313; 214-;26-111 81-8;3-486 285-818-486

3141.3145 243-731-111 52-476-611 284-;96-611

3146.3148 ;7-676-111 8-4;;-486 214-;75-486

589-661-111% 436-223-;7;% 914-773-;7;%

Vjg nkcdknkv{ hqt eqorgpucvgf cdugpegu ku igpgtcnn{ nkswkfcvgf d{ vjg Igpgtcn Hwpf cpf vjgQmggejqdgg Dcukp UT Hwpf cpf vjg nkcdknkv{ hqt qvjgt rquv.gornq{ogpv dgpghkvu ku igpgtcnn{nkswkfcvgf htqo vjg Igpgtcn Hwpf/


SEPTEMBER 30, 2014

KKK.46

(11) FUND BALANCE REPORTING

Vjg hqnnqykpi ku vjg iqxgtpogpvcn hwpf dcncpegu kp fgvckn cu qh Ugrvgodgt 41- 3125<

Qmggejqdgg Gxgtincfgu Qmggejqdgg

Igpgtcn Dcukp Vtwuv Dcukp

Hwpf UT Hwpf UT Hwpf ER Hwpf

Nonspendable:

Kpxgpvqt{ .% 6-681% .% .%

Rgtocpgpv hwpf rtkpekrcn . . . .

Restricted for:

Fkurgtugf uvqtcig rtqlgevu . 22-546 . .

Uqwteg eqpvtqn rtqlgevu . 86 86 .

Gzvgtpcn tkum ocpcigogpv . 9-544 . .

Qmggejqdgg Dcukp qrgtcvkqpu . 93-183 . .

Ycvgt rtqvgevkqp- gequ{uvgo oiov- cpf tguvqtcvkqp rtqlgevu . . . .

Ycvgt swcnkv{ gpjcpegogpv rtqlgevu . . . .

Ecnqqucjcvejgg Dcukp uvqtcig vtgcvogpv . . . 2-282

Nqecn iqxgtpogpv citggogpvu . . . .

Dki E{rtguu Dcukp qrgtcvkqpu . . . .

Fgdv ugtxkeg . . . .

Kpfkcp Tkxgt Nciqqp uwthceg ycvgt gpxktqpogpvcn gpjcpegogpv . . . .

Qru/ ' ockpv/ qh Gxgtincfgu Uvqtoycvgt Vtgcvogpv Ctgcu . . . .

Gxgtincfgu eqpugtxcvkqp cpf pcvwtcn tguqwteg rtqvgevkqp . 279 . 9-323

Ncmg Qmggejqdgg tguvqtcvkqp . . . .

Dki E{rtguu Dcukp ecrkvcn rtqlgevu . . . .

Ceswkukvkqp- tguvqtcvkqp qt oiov qh gpxktqpogpvcnn{ ugpukvkxg ncpfu . . . .

Hnqtkfc Dc{ tguvqtcvkqp . . . .

Ygvncpf etgcvkqp- tguvqtcvkqp cpf ocpcigogpv . . . .

Eqpuvtwevkqp ' qru/ qh hceknkvkgu.Gxgtincfgu tguvqtcvkqp ' rtqvgevkqp . . . .

Tguvqtcvkqp uvtcvgikgu rtqlgevu . 32-562 .

Ncpf ocpcigogpv cevkxkvkgu . . . .

Cswcvke rncpv eqpvtqn . . . .

Yqtmhqteg tgfwevkqp rncp . 214 6 .

Qvjgt ecrkvcn rtqlgevu . . . 8-581

Commited for:

Ecnqqucjcvejgg Dcukp uvqtcig vtgcvogpv . . . .

Uqwteg eqpvtqn rtqlgevu 436 . . .

Gzvgtpcn tkum ocpcigogpv 8-291 . . .

Hceknkvkgu ngcug 312 . . .

Tgugctej- fcvc eqnngevkqp- cpcn{uku ' oqpkvqtkpi 51 . . .

Yqtmhqteg tgfwevkqp rncp 71 . . .

Tguvqtcvkqp uvtcvgikgu rtqlgevu 5-7;2 . . .

Ecrkvcn Rtqlgevu 3-533 . . .

Assigned to:

Fkuvtkev qrgtcvkqpu 53-589 . . .

Qvjgt ecrkvcn rtqlgevu . . . .

Gxgtincfgu tguvqtcvkqp . . . .

Ygvncpf etgcvkqp- tguvqtcvkqp cpf ocpcigogpv . . . .

Unassigned: 7-134 . )22-758* .

74-531 218-968 ;-994 27-964


SEPTEMBER 30, 2014

KKK.47

(11) FUND BALANCE REPORTING (continued)

EQRU

Gxgtincfgu Ucxg Qwt Gxgtincfgu Qvjgt Vqvcn

Vtwuv Gxgtincfgu Hqtgxgt Iqxgtpogpvcn Iqxgtpogpvcn

ER Hwpf ER Hwpf ER Hwpf Hwpfu Hwpfu

Nonspendable:

Kpxgpvqt{ .% .% .% 259% 6-829%

Rgtocpgpv hwpf rtkpekrcn . . . 25-;78 25-;78

Restricted for:

Fkurgtugf uvqtcig rtqlgevu . . . . 22-546

Uqwteg eqpvtqn rtqlgevu . . . . 261

Gzvgtpcn tkum ocpcigogpv . . . . 9-544

Qmggejqdgg Dcukp qrgtcvkqpu . . . 9;7 93-;79

Ycvgt rtqvgevkqp- gequ{uvgo oiov- cpf tguvqtcvkqp rtqlgevu 5-299 . . 2-;86 7-274

Ycvgt swcnkv{ gpjcpegogpv rtqlgevu . . . . .

Ecnqqucjcvejgg Dcukp uvqtcig vtgcvogpv . . . . 2-282

Nqecn iqxgtpogpv citggogpvu . . . . .

Dki E{rtguu Dcukp qrgtcvkqpu . . . . .

Fgdv ugtxkeg 24-127 . . 28-345 41-361

Kpfkcp Tkxgt Nciqqp uwthceg ycvgt gpxktqpogpvcn gpjcpegogpv . . . 266 266

Qru/ ' ockpv/ qh Gxgtincfgu Uvqtoycvgt Vtgcvogpv Ctgcu . . . . .

Gxgtincfgu eqpugtxcvkqp cpf pcvwtcn tguqwteg rtqvgevkqp . . . 753 ;-133

Ncmg Qmggejqdgg tguvqtcvkqp . . . 3-335 3-335

Dki E{rtguu Dcukp ecrkvcn rtqlgevu . . . 2;-622 2;-622

Ceswkukvkqp- tguvqtcvkqp qt oiov qh gpxktqpogpvcnn{ ugpukvkxg ncpfu . . . 59-756 59-756

Hnqtkfc Dc{ tguvqtcvkqp . . . 4-579 4-579

Ygvncpf etgcvkqp- tguvqtcvkqp cpf ocpcigogpv . . . 57-391 57-391

Eqpuvtwevkqp ' qru/ qh hceknkvkgu.Gxgtincfgu tguvqtcvkqp ' rtqvgevkqp . . 21-746 24-;88 35-724

Tguvqtcvkqp uvtcvgikgu rtqlgevu 72-591 . . . 93-;42

Ncpf ocpcigogpv cevkxkvkgu . . . 8-45; 8-45;

Cswcvke rncpv eqpvtqn . . . 43 43

Yqtmhqteg tgfwevkqp rncp . . . . 219

Qvjgt ecrkvcn rtqlgevu 29-18; . . 3-336 38-884

Commited for:

Ecnqqucjcvejgg Dcukp uvqtcig vtgcvogpv . . . . .

Uqwteg eqpvtqn rtqlgevu . . . . 436

Gzvgtpcn tkum ocpcigogpv . . . . 8-291

Hceknkvkgu ngcug . . . . 312

Tgugctej- fcvc eqnngevkqp- cpcn{uku ' oqpkvqtkpi . . . . 51

Yqtmhqteg tgfwevkqp rncp . . . . 71

Tguvqtcvkqp uvtcvgikgu rtqlgevu . . . . 5-7;2

Ecrkvcn Rtqlgevu . . . . 3-533

Assigned to:

Fkuvtkev qrgtcvkqpu . . . 24 53-5;1

Qvjgt ecrkvcn rtqlgevu . . . 29-6;6 29-6;6

Gxgtincfgu tguvqtcvkqp . . . 5-427 5-427

Ygvncpf etgcvkqp- tguvqtcvkqp cpf ocpcigogpv . . . . .

Unassigned: . )3-475* . );-;47* )28-;36*

;7-874 )3-475* 21-746 2;3-826 5;6-873


SEPTEMBER 30, 2014

KKK.48

(12) DEFICIT FUND BALANCES

Cv Ugrvgodgt 41- 3125- vjg hqnnqykpi hwpf jcu c fghkekv hwpf dcncpeg<

Ucxg Qwt Gxgtincfgu Ecrkvcn Rtqlgev Hwpf % 3-474-;25

Gzvgtpcn Itcpvu Hwpf 272-672

Vjg fghkekv kp vjg Gzvgtpcn Itcpv Hwpf ku gzrgevgf vq dg hwpfgf d{ hwvwtg tgkodwtugogpv htqovjg WU Fgrctvogpv qh Citkewnvwtg cpf Hnqtkfc Fgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp cpf vjgfghkekv kp vjg Ucxg Qwt Gxgtincfgu Ecrkvcn Rtqlgev Hwpf yknn dg hwpfgf d{ c rgpfkpitgkodwtugogpv htqo Hnqtkfc Fgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp/

(13) OPERATING LEASES

Vjg Fkuvtkev ku eqookvvgf wpfgt xctkqwu qrgtcvkpi ngcugu hqt dwknfkpi- qhhkeg urceg- xgjkengu-qhhkeg gswkrogpv cpf fcvc rtqeguukpi gswkrogpv/ Vjg oclqtkv{ qh vjg qrgtcvkpi ngcugu eqpvckptgpgycn qrvkqpu vjcv vjg Fkuvtkev oc{ gzgtekug/ Kp oquv ecugu- vjg Fkuvtkev gzrgevu vjcv kp vjgpqtocn eqwtug qh dwukpguu vjg ngcugu yknn dg tgpgygf qt tgrncegf ykvj qvjgt ngcugu/ Ngcuggzrgpfkvwtgu hqt vjg {gct gpfgf Ugrvgodgt 41- 3125 coqwpvgf vq crrtqzkocvgn{ %2/4 oknnkqp/Hwvwtg okpkowo ngcug rc{ogpvu hqt vjgug ngcugu ctg cu hqnnqyu<


3126 ;11-968%

3127 638-;;7

3128 372-623

3129 283-;43

2-974-3;8%

(14) DEFINED BENEFIT PENSION PLAN

Plan Description

Vjg Fkuvtkev eqpvtkdwvgu vq vjg Hnqtkfc Tgvktgogpv U{uvgo )vjg �U{uvgo�*- c equv.ujctkpiownvkrng.gornq{gt fghkpgf dgpghkv rgpukqp rncp cfokpkuvgtgf d{ vjg Uvcvg qh Hnqtkfc Fkxkukqp qhTgvktgogpv/ Vjg U{uvgo rtqxkfgu tgvktgogpv cpf fkucdknkv{ dgpghkvu- cppwcn equv.qh.nkxkpicflwuvogpvu- cpf fgcvj dgpghkvu vq rncp ogodgtu cpf dgpghkekctkgu/ Vjg Hnqtkfc Ngikuncvwtgguvcdnkujgf vjg U{uvgo wpfgt Ejcrvgt 232- Hnqtkfc Uvcvwvgu- cpf jcu uqng cwvjqtkv{ vq cogpfdgpghkv rtqxkukqpu/ Vjg U{uvgo kuuwgu c rwdnken{ cxckncdng cppwcn hkpcpekcn tgrqtv vjcv kpenwfguhkpcpekcn uvcvgogpvu cpf tgswktgf uwrrngogpvct{ kphqtocvkqp/ Vjcv tgrqtv oc{ dg qdvckpgf d{ytkvkpi vq vjg Hnqtkfc Fgrctvogpv qh Ocpcigogpv Ugtxkegu- Fkxkukqp qh Tgvktgogpv- R/Q/ Dqz;111- Vcnncjcuugg- Hnqtkfc 43426.;111/


SEPTEMBER 30, 2014

KKK.49

(14) DEFINED BENEFIT PENSION PLAN (continued)

Funding Policy

Fwtkpi hkuecn {gct 3122- vjg Hnqtkfc Ngikuncvwtg rcuugf Ugpcvg Dknn 3211- yjkej ycu ukipgf kpvqncy d{ vjg Iqxgtpqt cpf dgecog ghhgevkxg Lwn{ 2- 3122/ Vjg dknn tgswktgu cnn HTU KpxguvogpvRncp cpf Rgpukqp Rncp ogodgtu- gzenwfkpi vjqug kp vjg Fghgttgf Tgvktgogpv Qrvkqp Rtqitco)FTQR*- vq eqpvtkdwvg 4& vqyctfu vjgkt tgvktgogpv dgpghkvu/ Vjg Fkuvtkev ku tgswktgf vq eqpvtkdwvgcp cevwctkcnn{ fgvgtokpgf tcvg- yjkej ku hkzgf d{ ncy cpf xctkgu dcugf qp gornq{gg encuu/ Cvhkuecn {gct gpf vjg Fkuvtkev�u eqpvtkdwvkqp tcvgu ygtg 8/48&- 32/25& cpf 23/395& qh cppwcneqxgtgf rc{tqnn hqt tgiwnct encuu- ugpkqt ocpcigogpv encuu- cpf FTQR encuu gornq{ggu-tgurgevkxgn{/ Vjg eqpvtkdwvkqpu qh vjg Fkuvtkev ctg guvcdnkujgf cpf oc{ dg cogpfgf d{ vjg UvcvgNgikuncvwtg/ Vjg Fkuvtkev�u eqpvtkdwvkqpu vq vjg U{uvgo hqt vjg rcuv vjtgg hkuecn {gctu- yjkej kugswcn vq vjg tgswktgf eqpvtkdwvkqpu hqt gcej {gct- ctg cu hqnnqyu<


3125 21-863-726%

3124 ;-272-5;5

3123 9-197-191

(15) OTHER POST EMPLOYMENT BENEFITS (OPEB)

Plan Description

Fkuvtkev tgvktggu cpf vjgkt gnkikdng fgrgpfgpvu oc{ eqpvkpwg rctvkekrcvkqp kp vjg Fkuvtkev jgcnvjkpuwtcpeg rtqitco cu tgswktgf d{ Hnqtkfc Uvcvwvgu- Ugevkqp 223/1912/ Dgecwug vjg equv vq vjgtgvktggu ecppqv dg itgcvgt vjcp vjcv vq cevkxg gornq{ggu hqt vjg ucog eqxgtcig- cp kornkekvuwdukf{ ku dgkpi rtqxkfgf vq tgvktggu/

Kp Lcpwct{ 3118- vjg Fkuvtkev Iqxgtpkpi Dqctf crrtqxgf c fktgev uwdukf{ rtqitco vq ckf tgvktggukp tgvckpkpi swcnkv{ jgcnvjectg eqxgtcig/ Vjg uwdukf{ ku c fkueqwpv qh vjg vqvcn rtgokwoeqpvtkdwvkqp gswcn vq 3& hqt gcej {gct qh etgfkvcdng ugtxkeg wpfgt vjg Hnqtkfc TgvktgogpvU{uvgo vq c oczkowo qh 41 {gctu qh etgfkvcdng ugtxkeg qt 71&/ Ghhgevkxg Lwn{ 3- 3123- vjgfktgev uwdukf{ rtqitco ycu enqugf vq pgy rctvkekrcpvu/ Gnkikdknkv{ tgswktgogpvu kpenwfg cokpkowo ukz {gctu qh eqpugewvkxg Fkuvtkev ugtxkeg koogfkcvgn{ rtgegfkpi tgvktgogpv cpf dg cig73 qt qnfgt- qt jcxg c okpkowo qh 36 {gctu qh HTU ugtxkeg- tgictfnguu qh cig/ Kp qtfgt vqockpvckp gnkikdknkv{ hqt vjg 3/1& tgvktgg uwdukf{ rtqitco- ewttgpv gornq{ggu ygtg tgswktgf vqfgenctg vjgkt kpvgpv vq tgvktg d{ Lwn{ 3- 3123- cpf owuv jcxg ugrctcvgf htqo Fkuvtkev gornq{ogpvd{ Fgegodgt 23- 3123/

Vjg rncp- c ukping gornq{gt fghkpgf dgpghkv rncp- ku cfokpkuvgtgf d{ vjg Fkuvtkev/ Pq hqtocn vtwuvku ewttgpvn{ kp rnceg cpf dgpghkvu ctg rtqxkfgf vjtqwij vjg cppwcn dwfigv crrtqrtkcvkqp/ Vjgrtqxkukqpu qh vjg fktgev uwdukf{ ygtg guvcdnkujgf cpf oc{ dg cogpfgf d{ tguqnwvkqp qh vjgFkuvtkev Iqxgtpkpi Dqctf/ Vjgtg ku pq ugrctcvgn{ kuuwgf hkpcpekcn tgrqtv hqt vjg rncp/

Cu qh vjg Lwn{ 3124 xcnwcvkqp fcvg- vjg rncp eqxgtgf 2-657 cevkxg rctvkekrcpvu cpf 483 tgvktggu/


SEPTEMBER 30, 2014

KKK.4;

(15) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)

Funding Policy

Vjg Fkuvtkev eqpvtkdwvgu 3& hqt gcej {gct qh etgfkvcdng ugtxkeg wr vq c oczkowo qh 41 {gctu qt71& qh vjg vqvcn rtgokwo hqt tgvktggu ewttgpvn{ kp vjg rtqitco/ Cnn qvjgt equvu ctg rckf d{ vjgtgvktggu/ Vjg rncp ku hkpcpegf qp c rc{.cu.{qw.iq dcuku/ Vjg nkcdknkv{ hqt qvjgt rquv.gornq{ogpvdgpghkvu ku igpgtcnn{ nkswkfcvgf htqo vjg Igpgtcn Hwpf/

Annual OPEB Costs and Net OPEB Obligation

Hqt vjg hkuecn {gct gpfgf Ugrvgodgt 41- 3125- vjg Fkuvtkev�u cppwcn QRGD equv qh %5-881-114ycu gswcn vq vjg cppwcn tgswktgf eqpvtkdwvkqp )CTE* hqt vjg hkuecn {gct- qpg {gct�u kpvgtguv qpvjg pgv QRGD qdnkicvkqp- cpf cp cflwuvogpv gswcn vq vjg fkueqwpvgf rtgugpv xcnwg qh vjgdcncpeg qh vjg pgv QRGD qdnkicvkqp cv vjg dgikppkpi qh vjg {gct/ Vjg Fkuvtkev�u cppwcn QRGDequv- vjg rgtegpvcig qh cppwcn QRGD equv eqpvtkdwvgf vq vjg rncp cpf vjg pgv QRGD qdnkicvkqphqt hkuecn {gctu 3125- 3124- cpf 3123 ctg cu hqnnqyu<

3125 3124 3123

Pqtocn Equv )Ugtxkeg equv hqt qpg {gct* 2-968-898% 3-118-423% 3-126-313%

Coqtvk|cvkqp qh Wphwpfgf Cevwctkcn Ceetwgf Nkcdknkv{ 3-;59-583 3-812-317 3-85;-844

Kpvgtguv qp Pqtocn Equv cpf Coqtvk|cvkqp 58-46; 58-649 59-218

Cppwcn Tgswktgf Eqpvtkdwvkqp )CTE* 5-964-729 5-867-167 5-924-153

Kpvgtguv qp PQQ ;72-686 976-;28 875-416

Cflwuvogpv vq CTE )2-156-2;1* )965-687* )865-3;6*

Cppwcn QRGD Equv )Gzrgpug* 5-881-114 5-878-4;8 5-934-163

Gornq{gt Eqpvtkdwvkqpu Ocfg )3-597-522* )2-958-;76* )3-455-814*

Kpetgcug )fgetgcug* kp PQQ 3-394-6;3 3-;2;-543 3-589-45;

Pgv QRGD Qdnkicvkqp )PQQ* cv dgikppkpi qh {gct 35-14;-479 32-22;-;47 29-752-698

Guvkocvgf PQQ cv gpf qh {gct 37-433-;71 35-14;-479 32-22;-;47

Rgtegpvcig qh cppwcn QRGD Equv Eqpvtkdwvgf 63/24& 49/87& 59/72&


SEPTEMBER 30, 2014

KKK.51

(15) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)

Funded Status and Funding Progress

Vjg hwpfgf uvcvwu qh vjg rncp cu qh Ugrvgodgt 41- 3125 ycu cu hqnnqyu<

Cevwctkcn Ceetwgf Nkcdknkv{ )CCN* 77-5;8-;63%

Cevwctkcn Xcnwg qh Rncp Cuugvu �

Wphwpfgf Cevwctkcn Ceetwgf Nkcdknkv{ )WCCN* 77-5;8-;63

Hwpfgf Tcvkq )Cevwctkcn Xcnwg qh Rncp Cuugvu0CCN* .

Eqxgtgf Rc{tqnn )Cevkxg Rncp Ogodgtu* 214-1;3-455

WCCN cu c Rgtegpvcig qh Eqxgtgf Rc{tqnn 75/61&

Cevwctkcn xcnwcvkqpu qh cp QRGD rncp kpxqnxg guvkocvgu qh vjg xcnwg qh tgrqtvgf coqwpvu cpfcuuworvkqpu cdqwv vjg rtqdcdknkv{ qh qeewttgpeg qh gxgpvu hct kpvq vjg hwvwtg/ Gzcorngu kpenwfgcuuworvkqpu cdqwv hwvwtg gornq{ogpv- oqtvcnkv{ cpf vjg jgcnvjectg equv vtgpf/ Coqwpvufgvgtokpgf tgictfkpi vjg hwpfgf uvcvwu qh vjg rncp cpf vjg cppwcn tgswktgf eqpvtkdwvkqpu qh vjggornq{gt ctg uwdlgev vq eqpvkpwgf tgxkukqp cu cevwcn tguwnvu ctg eqorctgf vq rcuv gzrgevcvkqpucpf pgy guvkocvgu ctg ocfg cdqwv vjg hwvwtg/ Rtqlgevkqpu qh dgpghkvu hqt hkpcpekcn tgrqtvkpirwtrqugu ctg dcugf qp vjg uwduvcpvkxg rncp )vjg rncp cu wpfgtuvqqf d{ vjg gornq{gt cpf rncpogodgtu* cpf kpenwfg vjg v{rgu qh dgpghkvu rtqxkfgf cv vjg vkog qh gcej xcnwcvkqp cpf vjgrcvvgtp qh ujctkpi qh dgpghkv equvu dgvyggp gornq{gt cpf rncp ogodgtu vq vjcv rqkpv/ Vjgcevwctkcn ogvjqfu cpf cuuworvkqpu wugf kpenwfg vgejpkswgu vjcv ctg fgukipgf vq tgfweg ujqtv.vgto xqncvknkv{ kp cevwctkcn ceetwgf nkcdknkvkgu cpf vjg cevwctkcn xcnwg qh cuugvu- eqpukuvgpv ykvj vjgnqpi.vgto rgturgevkxg qh vjg ecnewncvkqpu/

Kp vjg Lwn{ 2- 3124 cevwctkcn xcnwcvkqp- cu wrfcvgf- vjg kpfkxkfwcn gpvt{ cig cevwctkcn equvogvjqf ycu wugf/ Vjg cevwctkcn cuuworvkqpu kpenwfgf c 5/1& kpxguvogpv tcvg qh tgvwtp- c 4/1&tcvg qh igpgtcn rtkeg kphncvkqp- cpf cp cppwcn jgcnvjectg equv vtgpf tcvg qh 9/6& kp 3125-hqnnqygf d{ 9/1& cpf 8/6& vtgpf tcvgu vjg pgzv vyq {gctu- tgurgevkxgn{- hqnnqygf d{ c vtgpfkpifqyp vq cp wnvkocvg tcvg qh 6/37& rgt {gct chvgt 23 {gctu- qt 313;/ Vjg cevwctkcn xcnwg qhcuugvu ycu pqv fgvgtokpgf cu vjg Fkuvtkev jcu pqv cfxcpeg hwpfgf kvu qdnkicvkqp/ Vjg Rncp�uwphwpfgf cevwctkcn ceetwgf nkcdknkv{ ku dgkpi coqtvk|gf cu c ngxgn rgtegpv qh rc{tqnn qxgt c 34.{gct rgtkqf ykvj c enqugf coqtvk|cvkqp ogvjqf/ Vjg cuuwogf tcvg qh rc{tqnn itqyvj ku 5/1& rgt{gct/

Vjg tgswktgf uejgfwng qh hwpfkpi rtqitguu- cu ujqyp kp vjg Pqvgu vq vjg TgswktgfUwrrngogpvct{ Kphqtocvkqp )ugg rcig KX.6*- rtgugpvu ownvk.{gct vtgpf kphqtocvkqp cdqwvyjgvjgt vjg cevwctkcn xcnwg qh rncp cuugvu ku kpetgcukpi qt fgetgcukpi qxgt vkog tgncvkxg vq vjgcevwctkcn ceetwgf nkcdknkv{ hqt dgpghkvu/ Vjg rtqlgevkqp qh dgpghkvu hqt hkpcpekcn tgrqtvkpi rwtrqugufqgu pqv gzrnkekvn{ kpeqtrqtcvg vjg rqvgpvkcn ghhgevu qh ngicn qt eqpvtcevwcn hwpfkpi nkokvcvkqpu/

(16) INSURANCE ACTIVITIES

Vjg Fkuvtkev ku gzrqugf vq vjg xctkqwu tkumu qh nquu tgncvgf vq vqtvu- vjghv qh- fcocig vq cpffguvtwevkqp qh cuugvu- gttqtu cpf qokuukqpu- kplwtkgu vq gornq{ggu- cpf pcvwtcn fkucuvgtu/ Kp2;87 vjg Fkuvtkev guvcdnkujgf c ugnh.kpuwtcpeg rtqitco hqt kvu yqtmgtu� eqorgpucvkqp gzrquwtgcpf kp 2;97 vjg Fkuvtkev guvcdnkujgf c ugnh.kpuwtcpeg rtqitco hqt cwvqoqdkng cpf igpgtcn nkcdknkv{


SEPTEMBER 30, 2014

KKK.52

(16) INSURANCE ACTIVITIES (continued)

enckou/ Vjgug ugnh.kpuwtgf enckou ctg cfokpkuvgtgf d{ c vjktf rctv{ cpf ctg ceeqwpvgf hqt kp vjgUgnh Kpuwtcpeg Hwpf )cp kpvgtpcn ugtxkeg hwpf*/

Vjg Fkuvtkev ku vqvcnn{ ugnh.kpuwtgf hqt yqtmgtu� eqorgpucvkqp enckou cpf vjg Fkuvtkev�u hkpcpekcngzrquwtg hqt cwvqoqdkng cpf igpgtcn nkcdknkv{ ku nkokvgf vq %311-111 rgt rgtuqp cpf %411-111 rgtqeewttgpeg rwtuwcpv vq Ugevkqp 879/39- Hnqtkfc Uvcvwvgu/ Gzrgpfkvwtgu tgncvkpi vq kpuwtcpeg ctgejctigf vq qvjgt hwpfu dcugf qp c equv cnnqecvkqp uvwf{ rgthqtogf d{ Ocpcigogpv/ Vjguggzrgpfkvwtgu kpenwfg cevwctkcn guvkocvgu wvknk|kpi vjg Ecuwcnv{ Cevwctkcn Uqekgv{ Uvcvgogpv qhRtkpekrngu Tgictfkpi Rtqrgtv{ cpf Ecuwcnv{ Nquu cpf Nquu Cflwuvogpv Gzrgpug/ Vjg cevwctkcnecnewncvkqpu ctg wvknk|gf vq fgvgtokpg vjg coqwpv pggfgf hqt nquugu kpewttgf dwv pqv tgrqtvgf)KDPT* cv {gct gpf/ Vjg Fkuvtkev vtcpuhgtu kvu tkum hqt rgtuqpcn cpf tgcn rtqrgtv{ vjtqwij vjgrwtejcug qh cp kpuwtcpeg rqnke{/ Vjg eqxgtcig ku ytkvvgp qp c 211& tgrncegogpv0uvcvgf xcnwgdcuku- ykvj xct{kpi tgvgpvkqpu/

Vjg Fkuvtkev jcu c ugnh.kpuwtcpeg rtqitco hqt jgcnvj dgpghkvu- kpenwfkpi ogfkecn- fgpvcn cpfxkukqp eqxgtcig- hqt kvu gornq{ggu cpf tgvktggu yjq ejqqug vq tgockp ykvjkp vjg rncp/ Vjgenckou ctg cfokpkuvgtgf d{ c vjktf rctv{ cpf ceeqwpvgf hqt kp vjg Jgcnvj Dgpghkvu Hwpf )cpkpvgtpcn ugtxkeg hwpf*/ Vjg rctvkekrcvkpi hwpfu ocmg rc{ogpvu vq vjg Jgcnvj Dgpghkvu Hwpf d{ogcpu qh rtgokwou ejctigf cpf gornq{gg rc{tqnn fgfwevkqpu/ Vjg rc{ogpvu ctg dcugf qpocpcigogpv�u guvkocvgu- wukpi jkuvqtkecn vtgpfu- qh vjg coqwpvu pggfgf vq rc{ rtkqt cpfewttgpv {gct enckou/ Vjg gzrgpfkvwtgu kpenwfg cp cevwctkcn guvkocvg vq fgvgtokpg vjg coqwpvpggfgf hqt nquugu kpewttgf dwv pqv tgrqtvgf cv {gct gpf/ Vjg Fkuvtkev ockpvckpu gzeguukpuwtcpeg eqxgtcig hqt jgcnvj ectg equvu/

Vjg enckou nkcdknkvkgu ctg dcugf qp cevwctkcn xcnwcvkqpu rgthqtogf d{ kpfgrgpfgpv cevwctkgu cuqh Ugrvgodgt 41- 3125- cpf ctg rtgugpvgf qp c pgv wpfkueqwpvgf dcuku/ Vjg nkcdknkv{ kpenwfguenckou kpewttgf dwv pqv tgrqtvgf/ Vjg guvkocvgf nkcdknkvkgu d{ tkum ecvgiqt{ cv Ugrvgodgt 41-3125 ctg cu hqnnqyu<

Dcncpeg

;04103125

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Ykvjkp Qpg

[gct

Yqtmgtu( Eqorgpucvkqp 4-817-111% 87;-441%

Igpgtcn cpf Cwvqoqdkng 78-111 5;-;;3

Jgcnvj Kpuwtcpeg 2-855-;29 2-855-;29

6-628-;29% 3-675-351%

Ejcpigu kp vjg enckou nkcdknkv{ coqwpv hqt vjg ewttgpv cpf rtkqt hkuecn {gct ctg uwooctk|gfdgnqy<

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3125 7-454-;67 37-315-591 )38-141-629* 6-628-;29

Ewttgpv Enckou

cpf Ejcpigu kp

Guvkocvgu


SEPTEMBER 30, 2014

KKK.53

(16) INSURANCE ACTIVITIES (continued)

Vq okpkok|g vjg hkpcpekcn korcev qh rqvgpvkcn wphqtguggp ecvcuvtqrjgu- Fkuvtkev rqnke{ cnnqyu chwpf dcncpeg tgugtxg hqt vjg ugnh.kpuwtcpeg qh yqtmgtu� eqorgpucvkqp- igpgtcn cpf cwvqoqdkngnkcdknkv{ enckou- qh wr vq %21 oknnkqp kp gzeguu qh vjg oquv tgegpv cevwctkcnn{.guvkocvgf nkcdknkv{fgvgtokpcvkqp/

Vjgtg ygtg pq ukipkhkecpv ejcpigu kp kpuwtcpeg eqxgtcig htqo vjg rtkqt {gct cpf vjg coqwpv qhugvvngogpvu fkf pqv gzeggf vjg kpuwtcpeg eqxgtcig hqt gcej qh vjg rcuv vjtgg {gctu/

(17) CONDEMNATION PROCEEDINGS

Vjg Fkuvtkev ku rctv{ vq pwogtqwu ngpivj{ eqpfgopcvkqp rtqeggfkpiu )cu rnckpvkhh* cpf kpxgtugeqpfgopcvkqp rtqeggfkpiu )cu fghgpfcpv qt eq.fghgpfcpv* tgictfkpi vjg vcmkpi qh rtkxcvg ncpfuvjtqwijqwv vjg Fkuvtkev hqt rwdnke wug/ Vjg eqwtv oc{ twng vjgtg ycu pq vcmkpi qh ncpf d{ vjgFkuvtkev tguwnvkpi kp pq eqookvogpv vq vjg Fkuvtkev/ Yjgtg c vcmkpi ku twngf- vjg eqwtv fgvgtokpguvjg xcnwg qh vjg ncpf enckogf d{ vjg qypgt cpf rc{ogpv ku ocfg vq vjg qypgt wrqp vtcpuhgt qhvkvng vq vjg Fkuvtkev/

Cv Ugrvgodgt 41- 3125- vjg eqwtv jcf {gv vq twng qp c pwodgt qh rtqeggfkpiu hqt yjkej vjg ncpfxcnwg cpf vkvng vtcpuhgt fcvg ku wpfgvgtokpgf/ Vjg Fkuvtkev ku wpcdng vq guvkocvg vjg rqvgpvkcnhkpcpekcn gzrquwtg tgncvkxg vq vjgug twnkpiu- kh cp{/

Yjgp vjg eqwtv twngu vjgtg ku c vcmkpi- vjg Fkuvtkev yknn dwfigv cpf crrtqrtkcvg hwpfu vq rc{ hqtvjg rwtejcug qh vjg ncpf/

(18) MAJOR CONSTRUCTION COMMITMENTS

Vjg Everglades Construction Project )GER*- vjg hktuv oclqt uvgr kp vjg Gxgtincfgu tguvqtcvkqprwtuwcpv vq vjg Gxgtincfgu Hqtgxgt Cev )GHC* ycu rcuugf d{ vjg Hnqtkfc Ngikuncvwtg kp 2;;5/Vjg 2;;5 GHC fktgevgf vjg Fkuvtkev vq ceswktg ncpf- fgukip- rgtokv- cpf eqpuvtwev c ugtkgu qhUvqtoycvgt Vtgcvogpv Ctgcu )UVCu* vq tgfweg rjqurjqtwu ngxgnu htqo uvqtoycvgt twpqhh cpfqvjgt uqwtegu dghqtg kv gpvgtu vjg Gxgtincfgu Rtqvgevkqp Ctgc )GRC*/ Kp vqvcn- vjg GER ycueqorqugf qh 23 kpvgttgncvgf eqpuvtwevkqp rtqlgevu nqecvgf dgvyggp Ncmg Qmggejqdgg cpf vjgGRC/ Vjg UVCu- yjkej eqpukuv qh ukz nctig eqpuvtwevgf ygvncpfu ykvj c eqodkpgf ctgc qh qxgt63-111 cetgu- ctg vjg eqtpgtuvqpg qh vjg GER/

Vjg GER ku qpg qh vjg nctiguv rwdnke yqtmu rtqlgevu kp vjg pcvkqp hqt gpxktqpogpvcn tguvqtcvkqp/Vjg vqvcn equv cuuqekcvgf ykvj korngogpvkpi vjg GER ku ujctgf coqpi vjg Fkuvtkev- uvcvg cpfhgfgtcn iqxgtpogpvu- cpf vjg citkewnvwtcn eqoowpkv{/ Oclqt hwpfkpi uqwtegu hqt vjg GHCkpenwfg c qpg.vgpvj oknn cf xcnqtgo rtqrgtv{ vcz ngx{ )1/1724 oknn hqt H[3124*- citkewnvwtcnrtkxkngig vczgu- uvcvg hwpfu- hgfgtcn hwpfu- Cnnkicvqt Cnng{ vqnn tgxgpwgu- cpf qvjgt gpxktqpogpvcnokvkicvkqp hwpfu/ Vjg 2;;5 GER ecrkvcn rtqlgevu ygtg eqorngvgf kp hkuecn {gct 3118 hqt c vqvcnequv qh %625/9 oknnkqp )nqecn ujctg*/ Yjgp eqodkpgf ykvj vjg hgfgtcn ujctg qh %2;9/; oknnkqp-vjg vqvcn ecrkvcn equv cuuqekcvgf ykvj vjg 2;;5 GER ku %824/8 oknnkqp/


SEPTEMBER 30, 2014

KKK.54

(18) MAJOR CONSTRUCTION COMMITMENTS (continued)

Kp 3114 vjg Hnqtkfc Ngikuncvwtg cogpfgf vjg 2;;5 GHC vq kpenwfg vjg 3114 Nqpi.Vgto Rncp hqtCejkgxkpi Ycvgt Swcnkv{ Iqcnu hqt Gxgtincfgu Rtqvgevkqp Ctgc Vtkdwvct{ Dcukpu )Nqpi.VgtoRncp* cu vjg uvtcvgi{ hqt cejkgxkpi vjg nqpi.vgto ycvgt swcnkv{ iqcnu hqt vjg GxgtincfguRtqvgevkqp Ctgc/ Vjg cogpfgf GHC cnuq gzrcpfgf vjg wug qh vjg Fkuvtkev�u qpg.vgpvj oknn cfxcnqtgo rtqrgtv{ vcz ngx{- citkewnvwtcn rtkxkngig vczgu cpf qvjgt hwpfkpi uqwtegu hqtkorngogpvkpi vjg kpkvkcn rjcug qh vjg Nqpi.Vgto Rncp- kpenwfkpi Gxgtincfgu UvqtoycvgtVtgcvogpv Ctgc gpjcpegogpvu- tgugctej cpf qrvkok|cvkqp- cpf qrgtcvkqp cpf ockpvgpcpeg qhvjg GER/ Cnuq kp 3114- vjg Uvcvg qh Hnqtkfc(u Gpxktqpogpvcn Tgiwncvkqp Eqookuukqp cfqrvgf cycvgt swcnkv{ uvcpfctf hqt rjqurjqtwu ykvjkp vjg GRC vjcv kpenwfgu c pwogtke etkvgtkqp qh 21rctvu rgt dknnkqp )rrd* hqt vqvcn rjqurjqtwu/

Kp 3115- vjg Nqpi.Vgto Rncp ycu tgxkugf vq kpenwfg vjg cffkvkqp qh crrtqzkocvgn{ 29-111 cetguqh UVCu qp Eqorctvogpvu D cpf E kp vjg Gxgtincfgu Citkewnvwtcn Ctgc )GCC*/ Vjgtg ygtguwdugswgpv tgxkukqpu qeewttkpi kp 3116- 3117 cpf 3118/ Vjgug tgxkukqpu cnuq cfftguugfoqfkhkecvkqpu vq vjg UVC gpjcpegogpv rtqlgevu- ejcpigu vq vjg uqwteg eqpvtqnu eqorqpgpv qhvjg rncp- ejcpigu vq vjg rncp�u Rtqeguu Fgxgnqrogpv cpf Gpikpggtkpi eqorqpgpv- cpf vjgcffkvkqp qh pgy rtqlgevu vq vjg Nqpi.Vgto Rncp/ Vjg tgxkugf Nqpi.Vgto Rncp�u kpkvkcn 24.{gctrjcug ku rtqlgevgf vq equv crrtqzkocvgn{ %2/3 dknnkqp/

Kp 3124- vjg Hnqtkfc ngikuncvwtg oqfkhkgf vjg GHC cpf tgfghkpgf vjg Nqpi.Vgto Rncp vq cnuqkpenwfg vjg Tguvqtcvkqp Uvtcvgikgu Tgikqpcn Ycvgt Swcnkv{ Rncp- cu fghkpgf kp Ugevkqp484/56;3)24*- H/U/

Kp H[3125- c vqvcn qh %64/7 oknnkqp ycu gzrgpfgf hqt yqtm cuuqekcvgf ykvj vjg GxgtincfguHqtgxgt Cev/ Qh vjku coqwpv- %7/6 oknnkqp ycu gzrgpfgf hqt Tguvqtcvkqp Uvtcvgikgu � TgikqpcnRtqlgevu Eqpegrvwcn Rncppkpi cpf Fgukip= cpf %2;/3 oknnkqp hqt UVC Qrgtcvkqpu cpfOckpvgpcpeg/ Fgdv Ugtxkeg rc{ogpvu tgncvgf vq Egtvkhkecvgu qh Rctvkekrcvkqp kuuwgf kp 3117)H[3118* vq hwpf eqpuvtwevkqp vqvcngf %2;/6 oknnkqp/ Vjg tgockpkpi %9/5 oknnkqp ycu urgpv qpqvjgt GHC.tgncvgf eqorqpgpvu uwej cu rtqitco uwrrqtv- oqpkvqtkpi- cuuguuogpv- tgugctej-cpf gxcnwcvkqp kp vjg GRC/

Vjg Comprehensive Everglades Restoration Plan ku c eqpegrvwcn rncp vjcv rtqrqugu oclqtoqfkhkecvkqpu vq vjg Egpvtcn cpf Uqwvjgtp Hnqtkfc Rtqlgev kp qtfgt vq tgxgtug fgecfgu qhgequ{uvgo fgenkpg/ Urgekhkecnn{- vjg rncp fguetkdgu pgctn{ 61 oclqt rtqlgevu cpf 79 rtqlgeveqorqpgpvu vq dg eqpuvtwevgf cv cp qtkikpcn equv guvkocvg qh %21/; dknnkqp- kp 3115 fqnnctu/ Oclqteqorqpgpvu qh EGTR hqewu qp tguvqtkpi vjg swcpvkv{- swcnkv{- vkokpi- cpf fkuvtkdwvkqp qh ycvgthqt vjg pcvwtcn u{uvgo- cpf kpenwfg cswkhgt uvqtcig cpf tgeqxgt{- kp.itqwpf tgugtxqktu- tckphcnn.ftkxgp qrgtcvkqpu- tgoqxkpi dcttkgtu vq ujggvhnqy- uggrcig ocpcigogpv- uvqtoycvgt vtgcvogpvctgcu- uwthceg ycvgt uvqtcig tgugtxqktu- cpf ycvgt tgwug cpf eqpugtxcvkqp/ Vjg guvkocvgf equvuhqt EGTR jcxg kpetgcugf vq %24/6 dknnkqp- dcugf qp rtkeg ngxgn )kphncvkqp* cflwuvogpvu vq 311;fqnnctu= cpf tgxkukqpu ocfg vq ueqrg dcugf qp hkpcnk|gf fgukipu hqt rtqlgevu uwej cu vjg KpfkcpTkxgt Nciqqp � Uqwvj- Rkec{wpg Uvtcpf Tguvqtcvkqp- Ukvg 2 Korqwpfogpv- cpf E.222 UrtgcfgtEcpcn Yguvgtp rtqlgevu/

EGTR ku cp gswcn rctvpgtujkr dgvyggp vjg Uvcvg qh Hnqtkfc cpf vjg hgfgtcn iqxgtpogpv/ VjgUvcvg qh Hnqtkfc cpf vjg Uqwvj Hnqtkfc Ycvgt Ocpcigogpv Fkuvtkev jcxg kpxguvgf crrtqzkocvgn{%2/; dknnkqp vqyctf vjku ghhqtv/ Vjtqwij Ugrvgodgt 41- 3125- 367-122 cetgu qt 74 rgtegpv qh vjgguvkocvgf ncpfu pggfgf vq korngogpv EGTR jcxg dggp ceswktgf/


SEPTEMBER 30, 2014

KKK.55

(18) MAJOR CONSTRUCTION COMMITMENTS (continued)

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(19) OTHER COMMITMENTS AND CONTINGENCIES

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FINANCIAL SECTION

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General FundSouth Florida Water Management District

Schedule of Revenues, Expenditures and Changes in Fund BalanceBudget and Actual - (Unaudited)


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Vqvcn Tgiwncvkqp 25-938-4;5 351-66326-467-;18 26-178-;57

KX.2

General FundSouth Florida Water Management District



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KX.3

Okeechobee Basin Special Revenue FundSouth Florida Water Management District



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KX.4

Okeechobee Basin Special Revenue FundSouth Florida Water Management District



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KX.5

Everglades Restoration Trust Special Revenue FundSouth Florida Water Management District



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KX.6

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KX.7

SOUTH FLORIDA WATER MANAGEMENT DISTRICTNOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION

SEPTEMBER 30, 2014

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KX.8

SOUTH FLORIDA WATER MANAGEMENT DISTRICTNOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION

SEPTEMBER 30, 2014

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KX.9

FINANCIAL SECTION

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Special Revenue Funds

Special Revenue Funds are maintained to account for the proceeds of specific revenue sourcesthat are legally restricted to expenditures for specific purposes.

Big Cypress Basin FundAccounts for the normal operating expenditures of the Big Cypress Basin, an area covering all orpart of two counties in Southwest Florida. Funding is provided by a .1593 mill tax levy and interestearnings.

Save Our Rivers FundAccounts for revenues provided by: 1) a portion of documentary stamp tax revenues appropriatedand allocated in the District's name and deposited in the Florida Water Management Lands TrustFund administered by the State of Florida, 2) regulatory fines, and 3) interest earnings used to fundexpenditures incurred towards the management and restoration of environmentally sensitive waterresource lands within the District. This fund also accounts for the principal and interest paymentson special obligation land acquisition bonds.

State Appropriations FundAccounts for revenue collected and operating expenditures for various projects utilizing statesources. Among the funding sources are the Ecosystem Management and Restoration TrustFund, the Water Protection and Sustainability Trust Fund, and various state agencies.

Invasive Aquatic Plant Control FundAccounts for revenues provided by the Florida Department of Environmental Protection towardsexpenditures incurred for aquatic plant control throughout the District, including the KissimmeeRiver and Upper Chain of Lakes.

Upland Invasive Plant Control FundAccounts for revenues provided by the Florida Department of Environmental Protection which fundexpenditures incurred in order to control the spread of melaleuca trees in environmentally sensitiveareas.

Wetland Mitigation FundAccounts for revenues provided by private and other governmental contributions as part of therequired permit to fund expenditures incurred to create new wetlands or improve alternativeexisting wetlands due to the destruction of designated wetlands. Revenues are also provided byinterest earnings on unspent fund balances.

Indian River Lagoon Restoration FundAccounts for revenues provided by sales of Indian River Lagoon license plates, used in fundingexpenditures incurred for the purpose of enhancing the environmental and scenic value of surfacewaters in the Indian River Lagoon.

Federal Land Management FundAccounts for grant revenues received from the federal government in support of expendituresrelating to the management and maintenance of environmentally sensitive lands.

X.2

Special Revenue Funds (continued)

External Grants FundAccounts for revenues and expenditures related to grants that are received and used primarily formonitoring, restoration, and maintenance efforts. This separate fund facilitates the detailedtracking of expenditures and/or cost share contributions.

Lake Belt Mitigation FundAccounts for revenues received pursuant to Chapter 373.41492, Florida Statutes, which requiresmitigation from impacts resulting from rock mining in the Lake Belt area of Miami-Dade County,and related expenditures incurred towards the restoration and management of environmentallysensitive lands.

Everglades License Plate FundAccounts for proceeds derived from Everglades license plate sales, which are used to fundexpenditures incurred towards the conservation and protection of the natural resources andabatement of water pollution in the Everglades.

Lake Okeechobee FundAccounts for revenues provided by the State of Florida through the Department ofEnvironmental Protection towards restoration projects associated with Lake Okeechobee.

Save Our Everglades FundAccounts for revenues and operating expenditures for the Comprehensive Everglades RestorationPlan (CERP) and the Northern Everglades Estuary Protection Program (NEEPP) which are fundedfrom the State’s Save Our Everglades Trust Fund.

Federal Emergency Management Agency FundAccounts for revenues provided by the Department of Homeland Security to fund operating costsassociated with noncapital project expenditures.

Florida Bay FundAccounts for operating expenditures associated with restoring a more natural quantity, distribution,and timing of water flows to Florida Bay.

X.3

Capital Projects Funds

Capital Projects Funds are maintained to account for financial resources to be used for thepurchase of real property and the acquisition or construction of major capital facilities.

District FundAccounts for capital expenditures on projects associated with District-wide functions. Revenue isprovided through operating transfers from the General Fund.

Big Cypress Basin FundAccounts for capital expenditures incurred towards projects benefiting the Big Cypress Basin.Revenue is provided through operating transfers from the Big Cypress Basin Special RevenueFund.

Save Our Rivers FundAccounts for revenues received from annual allocations through the State’s Florida Forever TrustFund, and related expenditures incurred for the purchase of environmentally sensitive lands.

Federal Emergency Management Agency FundAccounts for revenues provided by the Department of Homeland Security to fund related capitalproject expenditures.

Florida Bay FundAccounts for capital expenditures associated with restoring a more natural quantity, distribution,and timing of water flows to Florida Bay.

Wetland Mitigation FundAccounts for revenues provided by private and other governmental contributions as part of therequired permit to fund capital expenditures incurred to create new wetlands or improve alternativeexisting wetlands due to the destruction of designated wetlands. Revenues are also provided byinterest earnings on unspent fund balances.

Comprehensive Everglades Restoration Plan (CERP) FundAccounts for capital expenditures associated with projects included in the Central and SouthernFlorida (C&SF) Restudy and which form the basis of the CERP. These projects are designed toincrease the availability of water supplies for consumptive use or cost share with the federalgovernment on regional projects intended to mitigate consequences that are an outgrowth of theoriginal C&SF Flood Control Project. Funding is provided by transfers from the General Fund andOkeechobee Basin Special Revenue Fund.

Federal Land Acquisition FundAccounts for grant revenues received from the federal government in support of expendituresrelating to the purchase of environmentally sensitive lands.

X.4

Capital Projects Funds (continued)

Comprehensive Everglades Restoration Plan (CERP) – Other Creditable Funds FundAccounts for revenues received from and expenditures funded through various sources for theComprehensive Everglades Restoration Plan, excluding revenues and expenditures fromfederal sources, district ad-valorem property tax sources, and the state’s Save Our EvergladesTrust Fund.

COPS – Comprehensive Everglades Restoration Plan (CERP) FundAccounts for revenues from Certificates of Participation issued to support the acceleratedconstruction of projects in the Comprehensive Everglades Restoration Plan.

Lake Belt Mitigation FundAccounts for revenues received pursuant to Chapter 373.41492, Florida Statutes, which requiresmitigation from impacts resulting from rock mining in the Lake Belt area of Miami-Dade County,and related capital expenditures incurred towards the acquisition, restoration and management ofenvironmentally sensitive lands.

Lake Okeechobee FundAccounts for revenues provided by the State of Florida through the Department ofEnvironmental Protection towards capital restoration projects associated with LakeOkeechobee.

Permanent Fund

The Permanent Fund is used to report resources that are legally restricted to the extent thatonly earnings, not principal, may be used for purposes that support the District’s programs.

Wetland Mitigation FundAccounts for the long-term maintenance portion of fees collected from private businesses andother governmental agencies as a condition for issuing wetlands mitigation permits. Interestearned on these fees is used to pay for the costs associated with long-term maintenance of landspurchased pursuant to the District’s wetlands mitigation program.

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X.28

South Florida Water Managment District

Schedule of Revenues, Expenditures and Changes in Fund BalanceBudget and Actual


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Big Cypress Basin

Special Revenue Fund

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Save Our Rivers


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821-731 ;-374Ncpf Uvgyctfujkr 82;-994

238-687 21-6;1Qrgtcvkqpu cpf Ockpvgpcpeg 249-277

285-686 6-141Tguvqtcvkqp 28;-716

Vqvcn Qrgtcvkqpu- Ockpvgpcpeg- cpf Eqpuvtwevkqp 2-148-765 2-123-882 35-994

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FinalBudget Actual

Variance withFinal

Budget-Positive(Negative)

State Appropriations


EXPENDITURES

Contingency

$ - $ 428,042Managerial Reserve $ 428,042

Total Contingency 428,042 - 428,042

Adminstrative Services and Executive Offices

1,507,980 1,278,104Restoration 2,786,084

2,786,084 1,507,980 1,278,104

Total Expenditures 3,214,126 1,507,980 1,706,146

)(3,214,126 )(1,507,980 1,706,146Revenues in Excess of (Less than) Expenditures

)(1,507,980 1,706,146Net Change in Fund Balance )(3,214,126

3,482,763 -Fund Balance at Beginning of Year 3,482,763

$ 268,637 $ 1,974,783 $ 1,706,146Fund Balance at End of Year

X.31




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Invasive Aquatic Plant Control


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Upland Invasive Plant Control


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Wetland Mitigation


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Indian River Lagoon Restoration


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Federal Land Management


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External Grants


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Lake Belt Mitigation


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Everglades License Plate


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Lake Okeechobee


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Save Our Everglades


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Federal Emergency Management Agency


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Florida Bay


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District

Capital Projects Fund

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Okeechobee Basin


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Big Cypress Basin


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Save Our Rivers


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Everglades Trust Fund


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X.48




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Federal Emergency Management Agency


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Florida Bay


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Wetland Mitigation


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Comprehensive Everglades Restoration Plan (CERP)


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Federal Land Acquisition


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Save Our Everglades


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Comprehensive Everglades Restoration Plan - Other Creditable Fund


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COPS - Everglades Forever Act (EFA)


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COPS - Comprehensive Everglades Restoration Plan (CERP)


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Lake Belt Mitigation


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Lake Okeechobee


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Wetland Mitigation

Permanent Fund

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X.61


Internal Service Funds

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X.62

South Florida Water Management DistrictCombining Statement of Net Position

Internal Service FundsSeptember 30, 2014

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X.63

South Florida Water Management DistrictCombining Statement of Revenues, Expenses, and Changes in Fund Net Position

Internal Service FundsFor the Year Ended September 30, 2014

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X.64

South Florida Water Management DistrictCombining Statement of Cash Flows

Internal Service FundsFor the Year Ended September 30, 2014

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X.65

STATISTICAL SECTION

Statistical Section

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HKPCPEKCN VTGPFU///////////////////////////////////////////////////////////////////////////////////////////////////////////XK.3

These schedules contain trend information to help the reader understand how the District’s

financial performance and well-being have changed over time.

TGXGPWG ECRCEKV[/////////////////////////////////////////////////////////////////////////////////////////////////////////XK.9

These schedules contain information to help the reader assess the factors affecting the

District’s ability to generate its property taxes.

FGDV ECRCEKV[ ///////////////////////////////////////////////////////////////////////////////////////////////////////////////XK.28

These schedules present information to help the reader assess the affordability of the

District’s current levels of outstanding debts and the District’s ability to issue additional

debt in the future.

FGOQITCRJKE CPF GEQPQOKE KPHQTOCVKQP //////////////////////////////////////////////////////////XK.2;

These schedules offer demographic and economic indicators to help the reader

understand the environment within which the District’s financial activities take place

and to help make comparisons over time and with other governments.

QRGTCVKPI KPHQTOCVKQP/////////////////////////////////////////////////////////////////////////////////////////////XK.34

These schedules contain information about the District’s operations and resources to help

the reader understand how the District’s financial information relates to the services the

District’s provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from theComprehensive Annual Financial Reports for the relevant year.

XK.2

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05

20

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20

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20

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45

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XK.42

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DISCLOSURE SECTION

U/G/E/ TWNG 26e3.23 FKUENQUWTGU


CONTINUING ANNUAL AND EVENT DISCLOSURES

Vjg hqnnqykpi fkuenquwtgu eqorn{ ykvj cogpfogpvu qh vjg Ugewtkvkgu cpf Gzejcpig Eqookuukqp)UGE* Twng 26e3.23 )d*)6*)k*)C* vq )F*/ Ghhgevkxg kp 2;;6- vjg cogpfogpvu tgswktgf owpkekrcndqpf wpfgtytkvgtu vq ickp tgcuqpcdng cuuwtcpeg htqo dqpf kuuwgtu vjcv vjg{ yknn rtqxkfg cppwcnkphqtocvkqp cpf pqvkegu qh ocvgtkcn gxgpvu hqt fkuenquwtg vq vjg ugeqpfct{ dqpf octmgv/ Vq gpvgtvjg dqpf octmgv- vjg Fkuvtkev cpf qvjgt kuuwgtu qh uvcvg cpf nqecn iqxgtpogpv ugewtkvkgu ctgkpfktgevn{ chhgevgf d{ vjgug cogpfogpvu/ Yg ctg wukpi vjku ugevkqp qh vjg Fkuvtkev�uEqortgjgpukxg Cppwcn Hkpcpekcn Tgrqtv vq eqorn{ ykvj qwt eqpvkpwkpi fkuenquwtg citggogpv/

DISTRICT AGREEMENT AND EFFECTIVE DATES

Kp tgurgevkxg Dqpf Tguqnwvkqpu- vjg Fkuvtkev citggf vq rtqxkfg eqpvkpwkpi fkuenquwtg qh cppwcnkphqtocvkqp cpf pqvkegu qh ocvgtkcn gxgpvu wrqp kuuwkpi kvu

" Urgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Tghwpfkpi Dqpfu- Ugtkgu 3113-" Urgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Tghwpfkpi Dqpfu- Ugtkgu 3114- cpf" Egtvkhkecvgu qh Rctvkekrcvkqp- Ugtkgu 3117/

SUMMARY OF CONTINUING BOND DISCLOSURE REQUIREMENTS

Pqvkeg qhCppwcn Hkpcpekcn Cwfkvgf Cppwcn Pqvkeg qh Hcknwtg vq Rtqxkfg

Tgekrkgpv Kphqtocvkqp Hkpcpekcn Uvcvgogpvu Ocvgtkcn Gxgpvu Cppwcn HkpcpekcnKphqtocvkqp

UGE Twng 26e3.23 UGE Twng 26e3.23 UGE Twng 26e3.23 UGE Twng26e3.23)d*)6*)k*)C* )d*)6*)k*)D* )d*)6*)k*)E* )d*)6*)k*)F*

Ghhgevkxg H[G )2* Ghhgevkxg H[G )2* Ghhgevkxg Ghhgevkxg Crtkn 2Chvgt Lcp/ 2- 2;;7 Chvgt Lcp/ 2- 2;;7 Lwn{ 4- 2;;6 Chvgt H[G )2*

Gcej PTOUKT )3*qt vjg OUTD )4* Z Z

Gcej PTOUKT )3* Z Z

Rc{kpi Cigpv )5* Z Z Z Z

Wpfgtytkvgtu )5* Z Z Z Z

)2* Hqt vjg Fkuvtkev- vjg fcvg hktuv ghhgevkxg ycu hqt Hkuecn [gct Gpfgf )H[G* Ugrvgodgt 41- 2;;7/

)3* Pcvkqpcnn{ Tgeqipk|gf Owpkekrcn Ugewtkvkgu Kphqtocvkqp Tgrqukvqt{/

)4* Owpkekrcn Ugewtkvkgu Twngocmkpi Dqctf/

)5* Tgswktgf wpfgt Iqxgtpkpi Dqctf Tguqnwvkqp ;6.39- Ugevkqp 35- kp eqppgevkqp ykvj vjg kuuwcpeg qh vjg

Urgekcn Qdnkicvkqp Ncpf Ceswkukvkqp Tghwpfkpi Dqpfu- Ugtkgu 2;;6/

XKK.2


ANNUAL FINANCIAL INFORMATION

UGE Twng 26e3.23)d*)6*)k*)C* tgswktgu cppwcn hkpcpekcn kphqtocvkqp cpf qrgtcvkpi fcvc vjcv ctgigpgtcnn{ eqpukuvgpv ykvj vjg rtgugpvcvkqp kpenwfgf kp vjg Qhhkekcn Uvcvgogpvu hqt gcej dqpf kuuwg/Vjg hqnnqykpi rctcitcrju uwooctk|g vjg �Ugewtkv{ hqt vjg Dqpfu� cpf vjg �Ugewtkv{ hqt vjgEgtvkhkecvgu� crrgctkpi kp vjg Qhhkekcn Uvcvgogpvu/ Uwdugswgpv rctcitcrju- vcdngu- cpf gzjkdkvueqpvckp vjg tgswktgf hkpcpekcn kphqtocvkqp cpf qrgtcvkpi fcvc vq kpenwfg<

" rngfigf tgxgpwgu-" hwpfkpi cpf cnnqecvkqp qh oqpkgu cpf fgrqukvu qh vjg Vtwuv Hwpf- cpf" ngcug rc{ogpvu/

SECURITY FOR THE BONDS

Vjg Dqpfu ctg ugewtgf d{ c hktuv nkgp qp cpf rc{cdng uqngn{ htqo vjg �Rngfigf Tgxgpwgu� curtqxkfgf kp vjg Dqpf Tguqnwvkqp/

Vjg Dqpfu ctg nkokvgf qdnkicvkqpu qh vjg Fkuvtkev/ Cu uwej- vjg Fkuvtkev- vjg Uvcvg qh Hnqtkfc- qt cp{rwdnke dqf{ kp vjg Uvcvg ujcnn pqv<

" rngfig kvu hwnn hckvj cpf etgfkv vq vjg rc{ogpv qh dqpf rtkpekrcn- kpvgtguv qt rtgokwo= qt" fktgevn{ qt kpfktgevn{ dg eqpvkpigpvn{ qdnkicvgf vq ngx{ cp{ vczgu qt vq ocmg cp{ crrtqrtkcvkqp hqt

rc{ogpv gzegrv htqo vjg rngfigf tgxgpwgu hqt fgdv ugtxkeg qp vjg Dqpfu/

Pledged Revenues eqpukuv qh cnn oqpkgu eqnngevgf- cnnqecvgf vq vjg Fkuvtkev- cpf fgrqukvgf kp vjgYcvgt Ocpcigogpv Ncpfu Vtwuv Hwpf )vjg �Vtwuv Hwpf�* yjkej eqpukuv qh<

" c ujctg qh vjg Fqewogpvct{ Uvcor Vcz-" kpxguvogpv gctpkpiu cpf ekxkn rgpcnvkgu/

Vjg rngfigf tgxgpwgu gswcnn{ cpf tcvcdn{ ugewtg vjg Ugtkgu 3113 cpf 3114 Dqpfu/ Vjg HnqtkfcFgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp ockpvckpu vjg Vtwuv Hwpf/

DOCUMENTARY STAMP TAX

Vjg Uvcvg qh Hnqtkfc korqugu cp gzekug vcz qp fqewogpvu )vjg �Fqewogpvct{ Uvcor Vcz�*/ Wpfgtewttgpv ncy- vjg Fqewogpvct{ Uvcor Vcz ku ngxkgf wrqp egtvckp kpuvtwogpvu yjgtgd{ kpvgtguvu kptgcn rtqrgtv{ ctg eqpxg{gf- qtkikpcn kuuwgu qh uvqem- dqpfu cpf fgdgpvwtgu kuuwgf kp vjg Uvcvg qhHnqtkfc- rtqokuuqt{ pqvgu qt qvjgt ytkvvgp qdnkicvkqpu vq rc{ oqpg{- cpf oqtvicigu tgeqtfgf kp vjgUvcvg qh Hnqtkfc/ Kp igpgtcn- vjg coqwpv qh vjg Fqewogpvct{ Uvcor Vcz fwg ykvj tgurgev vq cpkpuvtwogpv ku dcugf wrqp vjg coqwpv qh kpfgdvgfpguu gxkfgpegf qt ugewtgf vjgtgd{- qt kp vjgecug qh fqewogpvu vtcpuhgttkpi kpvgtguvu kp rtqrgtv{- wrqp vjg eqpukfgtcvkqp hqt vjg vtcpuhgt- qt- kpvjg ecug qh uvqemu cpf dqpfu- wrqp vjg hceg xcnwg qt cevwcn xcnwg vjgtgqh/

Vjg Fqewogpvct{ Uvcor Vcz ku eqnngevgf d{ vjg Hnqtkfc Fgrctvogpv qh Tgxgpwg )FQT* cpf d{ vjgEngtmu qh vjg Ektewkv Eqwtvu qh vjg eqwpvkgu kp Hnqtkfc qp dgjcnh qh vjg FQT/ Vjg Fqewogpvct{Uvcor Vcz ku fkuvtkdwvgf- hqt xctkqwu rwtrqugu- rwtuwcpv vq c uvcvwvqtkn{.rtguetkdgf hqtownc/

XKK.3


Wpfgt ewttgpv ncy- vjg FQT fkuvtkdwvgu vjg Fqewogpvct{ Uvcor Vcz eqnngevkqpu cpf kpxguvogpvgctpkpiu- vjgtgqp- cu hqnnqyu<

" Vjg hktuv 9& vq vjg Uvcvg qh Hnqtkfc Igpgtcn Tgxgpwg Hwpf vq rc{ c rqtvkqp qh vjg equvu qhigpgtcn iqxgtpogpv/

" Vjg equvu qh eqnngevkqp cpf gphqtegogpv qh vjg Fqewogpvct{ Uvcor Vcz ctg fgfwevgf d{ cpfhqt vjg wug qh vjg Fgrctvogpv qh Tgxgpwg/

" C rqtvkqp qh vjg vjgp tgockpkpi Fqewogpvct{ Uvcor Vcz eqnngevkqpu )kpenwfkpi kpxguvogpvgctpkpiu* ctg tgswktgf vq dg fgrqukvgf kp vjg Vtwuv Hwpf/

Vjgtg ku pq cuuwtcpeg vjcv vjg Hnqtkfc Ngikuncvwtg yknn pqv ejcpig vjg rgtegpvcig cnnqecvkqpu vq vjgIgpgtcn Hwpf- vjg Fqewogpvct{ Uvcor Vcz eqnngevkqpu vq vjg Vtwuv Hwpf- qt vjg rgtegpvcig qh vjgVtwuv Hwpf cnnqecdng vq vjg Fkuvtkev/ Nkmgykug- vjg Ngikuncvwtg eqwnf korngogpv cp crrtqrtkcvkqpudknn chhgevkpi vjg fkuvtkdwvkqpu vq vjg Vtwuv Hwpf/ Uwej ejcpigu- kh ocfg- eqwnf chhgev fkuvtkdwvkqpuvq vjg Vtwuv Hwpf/ Jqygxgt- vjgtg gzkuvu cp kornkgf eqpvtcev ykvj vjg Uvcvg vq cnnqecvg uwhhkekgpvfqewogpvct{ uvcor tgxgpwgu vq eqxgt fgdv ugtxkeg/

Vjg hqnnqykpi vcdng knnwuvtcvgu vjg ewttgpv cpf jkuvqtkecn vczcvkqp tcvgu cpf rgtegpvcig fkuvtkdwvkqpvq vjg Vtwuv Hwpf/

DOCUMENTARY STAMP TAX RATES AND TRUST FUND DISTRIBUTION

Vcz )Rgt %211* Vcz )Rgt %211* Rgtegpv vq[gct Ghhgevkxg Uvqemu0Dqpfu0Oqtvicigu Fggfu Vtwuv Hwpf

2;74 %1/26 - -

2;92 %1/26 %1/56 8/31&

2;96 %1/26 %1/61 ;/91&

2;98 %1/26 %1/66 ;/31&

2;;1 %1/43 %1/66 7/;1&

2;;2 %1/43 %1/71 7/67&

2;;3 %1/46 %1/81 6/95&

3112 %1/46 %1/81 5/31&

FUNDING AND ALLOCATION OF THE TRUST FUND

Fgrqukvu fkuvtkdwvgf vq vjg Vtwuv Hwpf dgicp ceetwkpi vq vjg Fkuvtkev cpf vjg Uvcvg�u qvjgt hqwtycvgt ocpcigogpv fkuvtkevu kp Cwiwuv 2;92/ Wpfgt rtgugpv ncy- oqpg{u htqo vjg Vtwuv Hwpf )pgvqh FGR�u cfokpkuvtcvkxg gzrgpugu* ctg cnnqecvgf oqpvjn{ coqpi vjg Uvcvg�u hkxg ycvgtocpcigogpv fkuvtkevu kp vjg hqnnqykpi rgtegpvcigu<

41& . Uqwvj Hnqtkfc36& . Uv/ Lqjpu Tkxgt36& . Uqwvjyguv Hnqtkfc21& . Uwycppgg Tkxgt21& . Pqtvjyguv Hnqtkfc

XKK.4


USE OF THE TRUST FUND

Gzrgpfkvwtg qh oqpg{u htqo vjg Vtwuv Hwpf ku nkokvgf vq rc{ogpv qh fgdv ugtxkeg cpf vjgceswkukvkqp- ocpcigogpv- ockpvgpcpeg cpf ecrkvcn kortqxgogpv equvu qh egtvckp ncpfu kpenwfgfykvjkp vjg Fkuvtkev�u Hkxg.[gct Rncp cpf vq FGR�u equv vq cfokpkuvgt vjg Vtwuv Hwpf/

Oqpg{u kp vjg Vtwuv Hwpf pqv pggfgf vq oggv ncpf ceswkukvkqp cpf ocpcigogpv equvu- qt ewttgpvfgdv ugtxkeg- ctg kpxguvgf d{ vjg Uvcvg Vtgcuwtgt vq vjg etgfkv qh vjg Vtwuv Hwpf- kp vjg ocppgtrtqxkfgf d{ Hnqtkfc ncy/ Kpvgtguv tgegkxgf qp uwej kpxguvogpvu ku etgfkvgf vq vjg Vtwuv Hwpf cpfrtqrqtvkqpcnn{ cnnqecvgf vq vjg Fkuvtkev/

ESCROW AND RESERVE FUNDS

Ugewtkv{ hqt rc{ogpv qh fgdv ugtxkeg qp qwvuvcpfkpi dqpfu ku rtqxkfgf htqo vyq uqwtegu<

" cp Guetqy Hwpf ykvjkp vjg Vtwuv Hwpf cpf" c Uwtgv{ Dqpf kuuwgf d{ CODCE cpf jgnf d{ vjg Vtwuvgg/

Trust Fund Escrow

Cp citggogpv dgvyggp vjg Fkuvtkev cpf vjg Hnqtkfc Fgrctvogpv qh Gpxktqpogpvcn Rtqvgevkqp )FGR*tgswktgu FGR vq ugv cukfg cpf guetqy htqo vjg hktuv oqpg{u cnnqecdng vq vjg Fkuvtkev kp vjg VtwuvHwpf- uwhhkekgpv oqpg{u hqt vjg rc{ogpv qh rtkpekrcn cpf kpvgtguv qp vjg Dqpfu dgeqokpi fwg kpuwej Dqpf [gct/ FGR ku qdnkicvgf vq rc{ Vtwuv Hwpf oqpg{u uwhhkekgpv vq rc{ fgdv ugtxkeg cu kvdgeqogu fwg qp vjg Dqpfu vq vjg Fkuvtkev�u Rc{kpi Cigpv/ Jqygxgt- uwej rc{ogpv ujcnn pqvgzeggf vjg Fkuvtkev�u ewowncvkxg rqtvkqp qh hwpfu kp vjg Vtwuv Hwpf/

Debt Service Reserve Fund/Surety Bond

Vjg Dqpf Tguqnwvkqp rtqxkfgu hqt guvcdnkujogpv cpf ockpvgpcpeg qh vjg Tgugtxg Hwpf hqt vjgrwtrqug qh ocmkpi fgrqukvu kp vjg Fgdv Ugtxkeg Hwpf kp vjg gxgpv vjg oqpg{u vjgtgkp ctgkpuwhhkekgpv hqt vjg rc{ogpv qh uwou fwg qp vjg Dqpfu- cpf hqt pq qvjgt rwtrqug/ Oqpg{u qpfgrqukv kp vjg Tgugtxg Hwpf ujcnn dg ockpvckpgf hqt vjg dgpghkv qh vjg jqnfgtu qh vjg Ugtkgu 3113cpf 3114 Dqpfu- cpf cp{ rctkv{ qdnkicvkqpu qh vjg Fkuvtkev kuuwgf rwtuwcpv vq vjg Tguqnwvkqp/

Vjg Fkuvtkev ku tgswktgf vq jcxg qp fgrqukv kp vjg Tgugtxg Hwpf cp coqwpv qh oqpg{ cpf0qt FgdvUgtxkeg Tgugtxg Hwpf Uwtgv{ Dqpfu gswcn vq vjg Tgugtxg Hwpf Tgswktgogpv/ Dgikppkpi kp 2;;6-vjg Fkuvtkev qdvckpgf c Fgdv Ugtxkeg Tgugtxg Hwpf Uwtgv{ Dqpf vq oggv vjku tgswktgogpv/ VjgTgugtxg Hwpf Tgswktgogpv ku fghkpgf kp vjg Tguqnwvkqp vq ogcp- cv cp{ vkog- cp coqwpv gswcn vqvjg nguugt qh<

" vjg oczkowo coqwpv qh rtkpekrcn cpf kpvgtguv qp cnn qwvuvcpfkpi dqpfu fwg kp cp{ uweeggfkpihkuecn {gct- qt

" vjg ciitgicvg qh vgp )21&* qh vjg qtkikpcn rtqeggfu qh gcej ugtkgu qh dqpfu/

XKK.5


SECURITY FOR THE CERTIFICATES OF PARTICIPATION

Vjg Ugtkgu 3117 Egtvkhkecvgu gxkfgpeg wpfkxkfgf rtqrqtvkqpcvg kpvgtguvu kp vjg rtkpekrcn rqtvkqp cpfkpvgtguv rqtvkqp qh Dcuke Ngcug Rc{ogpvu ocfg d{ vjg Iqxgtpkpi Dqctf vq vjg Eqtrqtcvkqp wpfgtvjg Ugtkgu 3117 Ngcug/ Vjg Ugtkgu 3117 Egtvkhkecvgu ctg ugewtgf d{ cpf rc{cdng htqo vjg VtwuvGuvcvg guvcdnkujgf hqt vjg Ugtkgu 3117 Egtvkhkecvgu )vjg �Vtwuv Guvcvg�* rwtuwcpv vq vjg VtwuvCitggogpv cpf cp{ coqwpvu rc{cdng wpfgt vjg Hkpcpekcn Iwctcpv{ Kpuwtcpeg Rqnke{/ Vjg VtwuvGuvcvg eqpukuvu qh cnn guvcvg- tkijv- vkvng cpf kpvgtguv qh vjg Vtwuvgg kp cpf vq vjg Dcuke NgcugRc{ogpvu wpfgt vjg Ugtkgu 3117 Ngcug- cpf cnn coqwpvu jgnf kp vjg hwpfu cpf ceeqwpvu wpfgt vjgVtwuv Citggogpv kp ceeqtfcpeg ykvj vjg rtqxkukqpu qh vjg Ocuvgt Ngcug cpf vjg Vtwuv Citggogpv-kpenwfkpi kpxguvogpv gctpkpiu vjgtgqp- cpf cp{ cpf cnn oqpkgu tgegkxgf d{ vjg Vtwuvgg rwtuwcpv vqvjg Ugtkgu 3117 Ngcug cpf vjg Vtwuv Citggogpv yjkej ctg pqv tgswktgf vq dg tgokvvgf vq vjgIqxgtpkpi Dqctf qt vjg Eqtrqtcvkqp rwtuwcpv vq vjg Ocuvgt Ngcug qt vjg Vtwuv Citggogpv/

Purpose of the Series 2006 Certificates

Vjg Ugtkgu 3117 Ngcug ku gpvgtgf kpvq- cpf vjg Ugtkgu 3117 Egtvkhkecvgu kuuwgf vq rtqxkfg hqt vjgngcug.rwtejcug hkpcpekpi qh vjg ceswkukvkqp- eqpuvtwevkqp- kpuvcnncvkqp cpf gswkrrkpi qh egtvckphceknkvkgu cpf kortqxgogpvu vq ncpf hqt vjg tguvqtcvkqp- rtqvgevkqp cpf rtgugtxcvkqp qh vjgGxgtincfgu gequ{uvgo rwtuwcpv vq vjg Ceegngt9 Rtqlgev= tghkpcpeg egtvckp kpvgtko hkpcpekpiu qh vjgFkuvtkev- c rqtvkqp qh yjkej ycu wugf vq eqoogpeg eqpuvtwevkqp qh egtvckp qh vjg 3117 Hceknkvkgu=cpf rc{ egtvckp equvu qh kuuwcpeg qh vjg Ugtkgu 3117 Egtvkhkecvgu- kpenwfkpi vjg rtgokwo qp chkpcpekcn iwctcpv{ kpuwtcpeg rqnke{ hqt vjg Ugtkgu 3117 Egtvkhkecvgu/ Vjg Ugtkgu 3117 Egtvkhkecvguctg gzgewvgf cpf fgnkxgtgf rwtuwcpv vq c Ocuvgt Vtwuv Citggogpv fcvgf Pqxgodgt 2- 3117- cpfcu cogpfgf cpf uwrrngogpvgf d{ vjg Ugtkgu 3117 Uwrrngogpvcn Vtwuv Citggogpv- fcvgfPqxgodgt 2- 3117/

Lease Payments

Cnn Dcuke cpf Cffkvkqpcn Ngcug Rc{ogpvu cpf cnn qvjgt coqwpvu tgswktgf vq dg rckf d{ vjgIqxgtpkpi Dqctf wpfgt vjg Ugtkgu 3117 Ngcug cpf cnn qvjgt Ngcugu ctg rc{cdng uqngn{ htqo ngicnn{cxckncdng hwpfu dwfigvgf cpf crrtqrtkcvgf d{ vjg Iqxgtpkpi Dqctf hqt uwej rwtrqug/ Tgxgpwgucxckncdng vq vjg Iqxgtpkpi Dqctf hqt qrgtcvkqpcn rwtrqugu cpf ecrkvcn rtqlgevu uwej cu vjg Ugtkgu3117 Hceknkvkgu kpenwfg- dwv ctg pqv pgeguuctkn{ nkokvgf vq- cf xcnqtgo vczgu- qrgtcvkpi itcpvu cpfeqpvtkdwvkqpu htqo xctkqwu uqwtegu- kpenwfkpi vjg Uvcvg qh Hnqtkfc- cpf ecrkvcn itcpvu cpfeqpvtkdwvkqpu htqo xctkqwu uqwtegu- kpenwfkpi vjg Uvcvg cpf Hgfgtcn Iqxgtpogpv/

XKK.6


ANNUAL DEBT SERVICE REQUIREMENTS

Fgdv ugtxkeg tgswktgogpvu qp vjg Ugtkgu 3113 cpf 3114 Dqpfu- cpf Ugtkgu 3117 Egtvkhkecvgu ctgcu hqnnqyu<

Fiscal Years Total

3126 53/17% 3/64% 5/46% 46/29%

3127 53/13 3/63 2 5/45 2 46/27

3128 46/25 46/25

3129 46/24 46/24

312; . 3134 286/49 286/49

3135 . 3139 285/94 285/94

313; . 3144 285/25 285/25

3145 . 3148 249/81 249/81 2

Vqvcnu 928/51% 6/16% 9/7;% 914/77%

ANNUAL DEBT SERVICE (Principal and Interest) REQUIREMENTS (in Millions)

Series 2002 Series 2003 Series 2006

AUDITED ANNUAL FINANCIAL STATEMENTS

Ugevkqp KK qh vjku Eqortgjgpukxg Cppwcn Hkpcpekcn Tgrqtv eqpvckpu vjg Fkuvtkev�u Dcuke HkpcpekcnUvcvgogpvu cpf tgncvgf Tgrqtv qh Kpfgrgpfgpv Egtvkhkgf Rwdnke Ceeqwpvcpvu/ Vjgug uvcvgogpvuctg eqpukuvgpv ykvj vjg Dcuke Hkpcpekcn Uvcvgogpvu eqpvckpgf kp vjg Qhhkekcn Uvcvgogpvu kpeqornkcpeg ykvj UGE Twng 26e3.23)d*)6*)k*)C* cpf )D*/

2 Uejgfwngf rc{qhh � Qevqdgt 2- 3126/3 Uejgfwngf rc{qhh � Qevqdgt 2- 3147/

XKK.7


REQUIRED NOTICES

Vjg hqnnqykpi vcdng nkuvu gcej ocvgtkcn gxgpv cpf tgswktgf pqvkeg fghkpgf kp UGE Twng 26e3.23)d*)6*)k*)E* cpf )F*/ Vjg vcdng eqphktou vjcv pq pqvkeg vq vjg PTOUKT qt vjg OUTD cpf vjg UKFycu tgswktgf hqt cp{ qh vjg ocvgtkcn gxgpvu tgncvgf vq gcej qh vjg kpfkecvgf Ncpf Ceswkukvkqp DqpfUgtkgu ewttgpvn{ qwvuvcpfkpi/ Vjku eqphktou eqornkcpeg ykvj UGE Twng 26e3.23)d*)6*)k*)E* cpf )F*htqo Lwn{ 4- 2;;6 vq vjg fcvg qh vjku tgrqtv/

NOTICE OF MATERIAL EVENTSOR FAILURE TO PROVIDE REQUIREDANNUAL FINANCIAL INFORMATION

LAND ACQUISITIONBONDS

CERTIFICATES

RULESEC. DESCRIPTION

SERIES2002

SERIES2003

SERIES2006

)E*)2* Rtkpekrcn cpf kpvgtguv rc{ogpv fgnkpswgpekgu/ Pqpg Pqpg Pqpg

)E*)3* Pqp.rc{ogpv tgncvgf fghcwnvu/ Pqpg Pqpg Pqpg

)E*)4*Wpuejgfwngf ftcyu qp fgdv ugtxkeg tgugtxgu tghngevkpihkpcpekcn fkhhkewnvkgu/

Pqpg Pqpg Pqpg

)E*)5*Wpuejgfwngf ftcyu qp etgfkv gpjcpegogpvu tghngevkpihkpcpekcn fkhhkewnvkgu/

Pqpg Pqpg Pqpg

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SINGLE AUDIT

South Florida Water Management District,a Component Unit of the State of Florida

Single Audit Reports in Accordance With OMB Circular A-133 andChapter 10.550, Rules of the Auditor General of the State of FloridaYear Ended September 30, 2014

Contents

Independent Auditor’s Reporton Internal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit ofFinancial Statements Performed in Accordance WithGovernment Auditing Standards 1 – 2

Independent Auditor’s Reporton Compliance For Each Major Federal Program and StateProject; Report on Internal Control Over Compliance; and ReportOn the Schedule of Expenditures of Federal Awards and State Financial AssistanceRequired by OMB Circular A-133 and Chapter 10.550, Rules of theAuditor General, State of Florida 3 – 5

Schedule of Expenditures of Federal Awards and State Financial Assistance 6 – 8

Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance 9

Schedule of Findings and Questioned Costs 10 – 12

Summary Schedule of Prior Audit Findings 13

1

Report on Internal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit ofFinancial Statements Performed in Accordance With

Government Auditing Standards


The Governing Board of theSouth Florida Water Management District

We have audited, in accordance with the auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standardsissued by the Comptroller General of the United States, the financial statements of the governmentalactivities, each major fund, and the aggregate remaining fund information of the South Florida WaterManagement District (the “District”), as of and for the year ended September 30, 2014, and the relatednotes to the financial statements, which collectively comprise the District’s basic financial statements, andhave issued our report thereon dated March 31, 2015.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District’s internalcontrol over financial reporting (internal control) to determine the audit procedures that are appropriate inthe circumstances for the purpose of expressing our opinions on the financial statements, but not for thepurpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, wedo not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allowmanagement or employees, in the normal course of performing their assigned functions, to prevent, ordetect and correct, misstatements on a timely basis. A material weakness is a deficiency, or acombination of deficiencies, in internal control, such that there is a reasonable possibility that a materialmisstatement of the entity’s financial statements will not be prevented, or detected and corrected on atimely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal controlthat is less severe than a material weakness, yet important enough to merit attention by those chargedwith governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of thissection and was not designed to identify all deficiencies in internal control that might be materialweaknesses or significant deficiencies. Given these limitations, during our audit we did not identify anydeficiencies in internal control that we consider to be material weaknesses. However, materialweaknesses may exist that have not been identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free frommaterial misstatement, we performed tests of its compliance with certain provisions of laws, regulations,contracts, and grant agreements, noncompliance with which could have a direct and material effect onthe determination of financial statement amounts. However, providing an opinion on compliance withthose provisions was not an objective of our audit, and accordingly, we do not express such an opinion.The results of our tests disclosed no instances of noncompliance or other matters that are required to bereported under Government Auditing Standards.

2

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and complianceand the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internalcontrol or on compliance. This report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering the entity’s internal control and compliance. Accordingly,this communication is not suitable for any other purpose.


3

Report on Compliance for Each Major Federal Program and StateProject; Report on Internal Control Over Compliance; and Report

on the Schedule of Expenditures of Federal Awards and State Financial AssistanceRequired by OMB Circular A-133 and Chapter 10.550,

Rules of the Auditor General, State of Florida



Report on Compliance for Each Major Federal Program and State Project

We have audited the South Florida Water Management District’s (the “District”) compliance with the typesof compliance requirements described in the OMB Circular A-133 Compliance Supplement and therequirements described in the Florida Department of Financial Services’ State Projects ComplianceSupplement, that could have a direct and material effect on each of the District’s major federal programsand state projects for the year ended September 30, 2014. The District’s major federal programs andstate projects are identified in the summary of auditor’s results section of the accompanying schedule offindings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, andgrants applicable to its federal programs and state projects.


Our responsibility is to express an opinion on compliance for each of the District’s major federal programsand state projects based on our audit of the types of compliance requirements referred to above. Weconducted our audit of compliance in accordance with auditing standards generally accepted in theUnited States of America; the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations and Chapter 10.550, Rules of the AuditorGeneral of the State of Florida. Those standards and OMB Circular A-133 and Chapter 10.550 requirethat we plan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on amajor federal program and state project occurred. An audit includes examining, on a test basis, evidenceabout the District’s compliance with those requirements and performing such other procedures as weconsidered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each majorfederal program and state project. However, our audit does not provide a legal determination of theDistrict’s compliance.

Opinion on Each Major Federal Program and State Project

In our opinion, the District complied, in all material respects, with the types of compliance requirementsreferred to above that could have a direct and material effect on each of its major federal programs andstate projects for the year ended September 30, 2014.

4

Report on Internal Control Over Compliance

Management of the District is responsible for establishing and maintaining effective internal control overcompliance with the types of compliance requirements referred to above. In planning and performing ouraudit of compliance, we considered the District’s internal control over compliance with the types ofrequirements that could have a direct and material effect on each major federal program and state projectto determine the auditing procedures that are appropriate in the circumstances for the purpose ofexpressing an opinion on compliance for each major federal program and state project and to test andreport on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10.550,but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, we do not express an opinion on the effectiveness of the District’s internal control overcompliance.

A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assignedfunctions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of afederal program or state project on a timely basis. A material weakness in internal control overcompliance is a deficiency, or combination of deficiencies, in internal control over compliance, such thatthere is a reasonable possibility that material noncompliance with a type of compliance requirement of afederal program or state project will not be prevented, or detected and corrected, on a timely basis. Asignificant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies,in internal control over compliance with a type of compliance requirement of a federal program or stateproject that is less severe than a material weakness in internal control over compliance, yet importantenough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of ourtesting of internal control over compliance and the results of that testing based on the requirements ofOMB Circular A-133 and Chapter 10.550. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards and State Financial Assistance Requiredby OMB Circular A-133 and Chapter 10.550

We have audited the financial statements of the governmental activities, each major fund, and theaggregate remaining fund information of the District as of and for the year ended September 30, 2014,and the related notes to the financial statements, which collectively comprise the District’s basic financialstatements. We issued our report thereon dated March 31, 2015, which contained unmodified opinionson those financial statements. Our audit was conducted for the purpose of forming opinions on thefinancial statements that collectively comprise the basic financial statements. The accompanyingschedule of expenditures of federal awards and state financial assistance is presented for purposes ofadditional analysis as required by OMB Circular A-133 and Chapter 10.550, Rules of the Auditor Generalof the State of Florida and is not a required part of the basic financial statements. Such information is theresponsibility of management and was derived from and relates directly to the underlying accounting andother records used to prepare the basic financial statements. The information, except Note 4 marked“unaudited” of which we express no opinion, has been subjected to the auditing procedures applied in the

5

audit of the financial statements and certain additional procedures, including comparing and reconcilingsuch information directly to the underlying accounting and other records used to prepare the basicfinancial statements or to the basic financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. The informationmarked “unaudited” has not been subjected to the auditing procedures applied in the audit of the basicfinancial statements, and accordingly, we do not express an opinion or provide any assurance on it. In ouropinion, except for the portion marked “unaudited”, the schedule of expenditure of federal awards andstate financial assistance is fairly stated in all material respects in relation to the basic financialstatements as a whole.


South Florida Water Management District

Schedule of Expenditures of Federal Awards and State Financial AssistanceYear Ended December 31, 2014

6

Grant/Contract

Federal Grantor/State Agency CFDA No. Number Expenditures

I. Cash Federal Awards

Federal Grants:

U.S. Department of Interior:

East Coast Buffer/Water Preserve Areas Land Acquisitions 15* FB-1 18,523$

Everglades Watershed Restoration-Program Income 15* LWCF-1 454,171

Talisman-Program Income 15* FB-4 1,590,124

Fish and Wildlife Coordination and Assistance Programs 15.664 261,515

Total U.S. Department of Interior 2,324,333

U.S. Department of Agriculture:

NRCS Emergency Watershed Protection Program 10.923 69-4209-13-1793 492,332

NRCS Wetlands Reserve Program

Allapattah Ranch Wetlands Reserve Program 10.072 66-4209-12-809 185,990

Williamson Ranch & Turnpike Dairy Wetlands Reserve Program 10.072 66-4209-12-806 438,179

Total U.S. Department of Agriculture 1,116,501

U.S. Department of Transportation – Federal Highway Administration:

Pass-through Florida Department of Transportation

Highway Planning and Construction 20.205 BDH 68 5,351

Total U.S. Department of Transportation 5,351

U.S. Department of Homeland Security:

FEMA Cooperative Technical Partners

Highlands County 97.045 EMA-2006-CA-5612 3,290

Total U.S. Department of Homeland Security 3,290

Total Cash Federal Awards 3,449,475$

* CFDA number not available

(Continued)


Schedule of Expenditures of Federal Awards and State Financial Assistance (Continued)Year Ended September 30, 2014

7

Grant/Contract

Federal Grantor/State Agency CSFA No. Number Expenditures

Florida Department of Environmental Protection:

Water Management District – Land Acquisition and Construction:

SOETF FY08 NE Caloosahatchee, St Lucie & Lake Okeechobee 37.022 SOETF08 NE 1,154,477$

SOETF FY08 NE LOPP 37.022 SOETF08 NE 113,343

SOETF FY08 NE St. Lucie Watershed Projects 37.022 SOETF08 NE 310,000

SOETF FY11 NEEPP/CERP 37.022 SOETF11 NEEPP/CERP 11,536,315

SOETF FY12 NEEP/CERP 37.022 SOETF12 NEEP/CERP 19,184,570

SOETF FY13 NEEP/CERP 37.022 SOETF13 NEEP/CERP 16,351,435

SOETF FY14 NEEPP/CERP/Restoration Strategies 37.022 SOETF14 NEEPP/CERP/RS 18,350,517

WMLTF Cost of Bonds 37.022 WMLTF 7,027,325

74,027,982

Water Management District Operations:

Water Policy and Ecosystems Restoration 37.037 WMLTF 2,769,525

2,769,525

Surface Water Restoration and Wastewater Projects:

Various Surface Water Rest. & Waste Water Projects-Lake O 37.039 SFW31 1,400

Various Surface Water Rest. & Waste Water Projects-CBIR 37.039 SFW51 229,000





Various Surface Water Rest. & Waste Water Projects-Lake O 37.039 SFW71 1,096,002



Lake Okeechobee Fast Track-Nubbin Slough 37.039 na 26,074

2,855,706

Total Florida Department of Environmental Protection 79,653,213$

(Continued)


Schedule of Expenditures of Federal Awards and State Financial Assistance (Continued)Year Ended September 30, 2014

8

Grant/Contract

Federal Grantor/State Agency CSFA No. Number Expenditures

Florida Department of Motor Vehicles:

Everglades River of Grass License Plate Project 76.013 Everglades License 246,460$

Total Florida Department of Motor Vehicles 246,460

Florida Department of Transportation:

Everglades Restoration Program

DOT Alligator Alley Toll Fees 55.025 C-7425 3,845,244

Total Florida Department of Transportation 3,845,244

Total State Financial Assistance 83,744,917

Total Expenditures of Federal Awards

and State Financial Assistance 87,194,392$

See Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance.


Notes to Schedule of Expenditures of Federal Awards and State Financial AssistanceYear Ended September 30, 2014

9

1. Basis of Presentation

The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the“Schedule”) includes the activity of all federal awards and state projects of the South Florida WaterManagement District (“the District”) for the year ended September 30, 2014. All federal awards and statefinancial assistance received directly from federal and state agencies, as well as federal and state awardspassed through other government agencies are included in the accompanying Schedule. The informationin this schedule is presented in accordance with the requirements of the Office of Management andBudget (“OMB”) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.Because the schedule presents only a selected portion of the operations of the District, it is not intendedto and does not present the financial position, changes in net position or cash flows of the District. TheDistrict’s reporting entity is described in Note 1 to the financial statements.

2. Summary of Significant Accounting Policies

Expenditures reported on the Schedule are presented using the modified accrual basis of accounting forgrants which are accounted for in the governmental fund types. The information in the Schedule ofExpenditures of Federal Awards and State Financial Assistance is presented in accordance with therequirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizationsand Chapter 10.550, Rules of the Auditor General. Therefore, some amounts presented in this schedulemay differ from amounts presented in or used in the preparation of the basic financial statements.

3. Subrecipient Awards

Of the federal awards and state financial assistance presented in the Schedule of Expenditures ofFederal Awards and State Financial Assistance, the District provided the following amounts tosubrecipients:

Amount

CFDA / CSFA Provided

Name of Program/Projects Number to Subrecipients

State:

Water Management District - Land Acquisition 37.022 26,453,376$

Surface Water Restoration and Wastewater Projects 37.039 1,677,752

Total Subrecipient Awards 28,131,128$

4. Non-Cash Federal Financial Assistance (Unaudited)

In accordance with various cost sharing projects the District has entered into with the U.S. Army Corps ofEngineers (“ACOE”), a portion of the project is funded and performed by the ACOE and is considered tobe noncash federal financial assistance to the District. However, since the amount is provided by theACOE and cannot be verified by the District, it has not been subjected to audit as part of the District’sfederal awards under OMB Circular A-133 and the Federal Single Audit Act. The amount of non-cashfederal financial assistance received by the District, as reported by the ACOE was $515,246 for fiscalyear ended September 30, 2014.


Schedule of Findings and Questioned CostsYear Ended September 30, 2014

10

Section I – Summary of Auditor's Results

Financial Statements

Type of auditor's report issued:

Internal control over financial reporting:

Material weakness(es) identified? Yes X No

Significant deficiency(ies) identified that are

not considered to be material weakness(es)? Yes X None reported

Noncompliance material to financial statements noted? Yes X No

Federal Awards

Internal control over major federal program:


Significant deficiency(ies) identified that are not considered

to be material weakness(es)? Yes X None reported

Type of auditor's report issued on compliance for

major federal programs:

Any audit findings disclosed that are required

to be reported in accordance with Section 510(a)

of Circular A-133? Yes X No

Identification of major federal programs:

Federal CFDA No.

10.923

10.072

Dollar threshold used to distinguish between type

A and type B programs:

Auditee qualified as low-risk auditee? X Yes No

$300,000

Unmodified

Unmodified

Name of Major Federal Program

Emergency Watershed Protection Program

(Continued)

Wetlands Reserve Program

U.S. Department of Agriculture:


Schedule of Findings and Questioned Costs (Continued)Year Ended September 30, 2014

11

State Financial Assistance

Internal control over major state financial assistance projects:


Significant deficiency(ies) identified that are

not considered to be material weakness(es)? Yes X None reported

Type of auditor's report issued on compliance for

major state financial assistance projects:

Any audit findings disclosed that are required

to be reported in accordance with Chapter 10.550,

Rules of the Auditor General? Yes X No

Identification of major state financial assistance projects:

State CSFA No.

37.022

37.037

55.025

Dollar threshold used to distinguish between type

A and type B projects:

Water Management District – Land Acquisition and Construction

$2,512,348

Unmodified

Name of State Projects

Florida Department of Environmental Protection:

Water Policy and Ecosystems Restoration

Florida Department of Transportation:

DOT Alligator Alley Toll Fees


Summary Schedule of Prior Audit FindingsYear Ended September 30, 2014

12

Section II – Financial Statement Findings

None reported.

Section III – Federal Awards and State Financial Assistance Findings and Questioned Costs

None reported.


Summary Schedule of Prior Audit Findings (Continued)Year Ended September 30, 2014

13

None reported.

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MANAGEMENT LETTER


Management Letter in Accordance with the Rules of the Auditor General of the State of FloridaSeptember 30, 2014

Contents

Management Letter in Accordance with theRules of the Auditor General of the State of Florida 14 – 16

14

Management Letter in Accordance with theRules of the Auditor General of the State of Florida

To the Governing Board ofSouth Florida Water Management District

Report on the Financial Statements

We have audited the financial statements of the governmental activities, each major fund and theaggregate remaining fund information of the South Florida Water Management District (the “District”), acomponent unit of the State of Florida, as of and for the year ended September 30, 2014, and haveissued our report thereon dated March 31, 2015.


We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica; the standards applicable to financial audits contained in Government Auditing Standards, issuedby the Comptroller General of the United States; OMB Circular A-133, Audits of States, LocalGovernments and Non-Profit Organizations and the Chapter 10.550, Rules of the Florida Auditor General.

Other Reports and Schedule

We have issued our Independent Auditor’s Report on Internal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance withGovernment Auditing Standards; Independent Auditor’s Report on Compliance For Each Major FederalProgram or State Project and Report on Internal Control Over Compliance in Accordance With OMBCircular A-133 and Chapter 10.550, Rules of the Florida Auditor General; the Schedule of Findings andQuestioned Costs. Disclosures in those reports and schedule, which are dated March 31, 2015, shouldbe considered in conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not correctiveactions have been taken to address findings and recommendations made in the preceding annualfinancial audit report. Corrective actions have been taken to address findings and recommendationsmade in the preceding annual financial audit report.

15

Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General , requires that the name or official title and legalauthority for the primary government and each component unit of the reporting entity be disclosed in thismanagement letter, unless disclosed in the notes to the financial statements. The information isdisclosed in Note 1A to the financial statements.

Financial Condition

Section 10.554(1)(i)5.a, Rules of the Auditor General, requires that we report the results of our determinationas to whether or not the District has met one or more of the conditions described in Section 218.503(1),Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, wedetermined that the District did not meet any of the conditions described in Section 218.503(1), FloridaStatutes.

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financialcondition assessment procedures. It is management’s responsibility to monitor the District’s financialcondition, and our financial condition assessment was based in part on representations made bymanagement and the review of financial information provided by same.

Annual Financial Report

Section 10.554(1)(i)5.b, Rules of the Auditor General, requires that we report the results of ourdetermination as to whether the annual financial report for the District for the fiscal year endedSeptember 30, 2014, filed with the Florida Department of Financial Services pursuant to Section218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal yearended September 30, 2014. In connection with our audit, we determined that these two reports were inagreement.

Monthly Financial Statements

Section 10.554(1)(i)6.a, Rules of the Auditor General, requires that we report the results of ourdetermination as to whether or not the District provided monthly financial statements to its governingboard and made such monthly statements available for public access on its Web site. In connection withour audit, we determined that the District provided monthly financial statements to its governing boardand made such monthly statements available for public access on its Web site.

Transparency

Section 10.554(1)(i)6.b., Rules of the Auditor General, requires that we report the results of ourdetermination as to whether the District provided a link on its Web site to the Florida Department ofFinancial Service’s Web site to view the District’s annual financial report submitted to the Department. Inconnection with our audit, we determined that the District provided a link on its Web site to the FloridaDepartment of Financial Service’s Web site.

Section 10.554(1)(i)6.c., Rules of the Auditor General, requires that we report the results of ourdetermination as to whether the District posted its tentative and final budgets on its Web site. Inconnection with our audit, we determined that the District posted its tentative and final budgets on its Website.

16

Other Matters

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letterany recommendations to improve financial management. In connection with our audit, we did not have anysuch recommendations.

Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance withprovisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred,that have an effect on the financial statements that is less than material but which warrants the attention ofthose charged with governance. In connection with our audit, we did not have any such findings.

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative AuditingCommittee, members of the Florida Senate and the Florida House of Representatives, the Florida AuditorGeneral, Federal and other granting agencies, and applicable management, and is not intended to be andshould not be used by anyone other than these specified parties.


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ATTESTATION REPORT

Independent Auditor's Report


We have examined the South Florida Water Management District’s (the “District”) compliance withSection 218.415, Florida Statutes, Local Government Investment Policies during the year endedSeptember 30, 2014. Management is responsible for the District’s compliance with those requirements.Our responsibility is to express an opinion on the District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidenceabout the District’s compliance with those requirements and performing such other procedures as weconsidered necessary in the circumstances. We believe that our examination provides a reasonablebasis for our opinion. Our examination does not provide a legal determination on the District’scompliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for theyear ended September 30, 2014.

This report is intended solely for the information and use of the Florida Auditor General, the GoverningBoard, and applicable management, and is not intended to be and should not be used by anyone otherthan these specified parties.

West Palm Beach, FloridaApril 8, 2015

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