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Town of Ponce Inlet, Florida Financial Analysis Year Ended September 30, 2012 BM&C.

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Presentation on theme: "Town of Ponce Inlet, Florida Financial Analysis Year Ended September 30, 2012 BM&C."— Presentation transcript:

1 Town of Ponce Inlet, Florida Financial Analysis Year Ended September 30, 2012 BM&C

2 2 Overview of AFR Contents Introductory Section Summary of Town Officials Financial Section Auditors’ Report Management’s Discussion and Analysis (MD&A) Basic Financial Statements RSI – OPEB disclosures Combining (non-major funds) Statement Budgetary Comparisons (non-major funds) Compliance Section “Yellow Book” GAGAS Report Management Letter BM&C

3 3 Independent Auditors’ Report Unqualified Opinion (page 9) Basic Financial Statements Inclusio n Net Position Net Activities Governmental Funds (Position and Results of Operations) Major Funds Budgetary Comparisons Proprietary Funds (Net Position / Operations / Cash Flows) “In-relation to” sections covered by opinion Combining Statements Budgetary Comparisons (non-major funds) Reference to GAGAS report inclusion BM&C

4 4 Balance Sheet Growth (000’s) BM&C

5 5 Governmental Fund Revenues BM&C

6 6 Governmental Fund Revenue BM&C

7 7 Governmental Fund Expenses BM&C

8 8 Governmental Fund Expenses BM&C

9 9 Unreserved Fund Equity -General Fund BM&C

10 10 Business Activities (000’s) BM&C

11 11 Ad Valorem Millage Rates (2012 Levy) BM&C The Tax Roll Years specified above were adopted in the Fall quarter of the year designated. Ad valorem tax revenues from each levy will be collected in the subsequent fiscal year (e.g. the 2012 levy will be collected in FY 2013).

12 12 Comparable Millage Rates (2012 Levy) BM&C

13 13 Total Just Value- $Millions (2012 Roll) BM&C


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