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1 CONTINUING DISCLOSURE INFORMATION STATEMENT BY LAUDERDALE COUNTY, MISSISSIPPI (2013) Pursuant to the Continuing Disclosure Agreements (“Disclosure Agreements”) executed by Lauderdale County, Mississippi (the “County”) in connection with the following bond issues: $2,750,000 Lauderdale County, Mississippi General Obligation Bonds, Series 1999 (CUSIP Number 518516 JR1) $3,800,000 Lauderdale County, Mississippi General Obligation Bonds, Series 2004 (CUSIP Number 518516 MT3) $10,050,000 Taxable General Obligation Industrial Development Bonds, Series 2006 (CUSIP Number 518516 NP0) $10,000,000 Taxable General Obligation Industrial Development Bonds, Series 2006B (CUSIP Number 518516 PK9) $2,435,000 Lauderdale County, Mississippi General Obligation Road and Bridge Refunding Bonds, Series 2007 (CUSIP Number 518516 PT0) $9,300,000 Lauderdale County, Mississippi General Obligation Bonds, Series 2008 $1,000,000 Lauderdale County, Mississippi General Obligation Road & Bridge Bonds, Series 2009 (CUSIP Number 518516 QU6) $2,305,000 Lauderdale County, Mississippi General Obligation Refunding Bonds, Series 2011 (CUSIP Number 518516 CJ8) $10,000,000 Mississippi Development Bank Special Obligation Bonds, Series 2012 (Lauderdale County, Mississippi General Obligation Bond Project) (CUSIP Number 60534T DF9) (collectively, the "Bonds") the County hereby provides the information described in such Disclosure Agreements. Section 1. Annual Report . A. Updated financial information and operating data of the County, attached hereto as APPENDIX A; B. Updated financial statements of the County 1 ; attached hereto as APPENDIX B and APPENDIX C; and C. Updated budgeted or estimated revenues and expenditures of the County; attached hereto as APPENDIX D. Section 2. Event Notice . The County certifies that none of the event notices have occurred with respect to the Bonds. 1 If the audited financial statement for the County is not available as of the date of this disclosure, the County will provide a copy of same when the audit report becomes available.
Transcript
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CONTINUING DISCLOSURE INFORMATION STATEMENT

BY LAUDERDALE COUNTY, MISSISSIPPI

(2013)

Pursuant to the Continuing Disclosure Agreements (“Disclosure Agreements”) executed by Lauderdale County, Mississippi (the “County”) in connection with the following bond issues:

$2,750,000 Lauderdale County, Mississippi General Obligation Bonds, Series 1999 (CUSIP Number 518516 JR1) $3,800,000 Lauderdale County, Mississippi General Obligation Bonds, Series 2004 (CUSIP Number 518516 MT3) $10,050,000 Taxable General Obligation Industrial Development Bonds, Series 2006 (CUSIP Number 518516 NP0) $10,000,000 Taxable General Obligation Industrial Development Bonds, Series 2006B (CUSIP Number 518516 PK9) $2,435,000 Lauderdale County, Mississippi General Obligation Road and Bridge Refunding Bonds, Series 2007 (CUSIP Number 518516 PT0) $9,300,000 Lauderdale County, Mississippi General Obligation Bonds, Series 2008 $1,000,000 Lauderdale County, Mississippi General Obligation Road & Bridge Bonds, Series 2009 (CUSIP Number 518516 QU6) $2,305,000 Lauderdale County, Mississippi General Obligation Refunding Bonds, Series 2011 (CUSIP Number 518516 CJ8) $10,000,000 Mississippi Development Bank Special Obligation Bonds, Series 2012 (Lauderdale County, Mississippi General Obligation Bond Project) (CUSIP Number 60534T DF9) (collectively, the "Bonds")

the County hereby provides the information described in such Disclosure Agreements.

Section 1. Annual Report.

A. Updated financial information and operating data of the County, attached hereto as APPENDIX A;

B. Updated financial statements of the County1; attached hereto as APPENDIX B and

APPENDIX C; and C. Updated budgeted or estimated revenues and expenditures of the County; attached hereto

as APPENDIX D. Section 2. Event Notice.

The County certifies that none of the event notices have occurred with respect to the Bonds.

1 If the audited financial statement for the County is not available as of the date of this disclosure, the County will provide a copy of

same when the audit report becomes available.

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APPENDIX A

ECONOMIC AND DEMOGRAPHIC INFORMATION

TAX INFORMATION

DEBT INFORMATION

LAUDERDALE COUNTY, MISSISSIPPI

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ECONOMIC AND DEMOGRAPHIC INFORMATION

General Description

Lauderdale County, Mississippi, is located in the clay hills soil area of the east-central portion of the State of Mississippi (the "State"), bordering the State of Alabama. The County, named for Colonel James Lauderdale, who was killed in the Battle of New Orleans, has a land area of 705 square miles.

The City of Meridian (the "City"), the County seat, is located approximately 90 miles east of Jackson, Mississippi, the State capital; approximately 135 miles northwest of Mobile, Alabama; and approximately 150 miles southwest of Birmingham, Alabama.

Population

The population of the County has been recorded as follows:

1980 1990 2000 2010

77,285 75,555 78,161 80,261

SOURCE: Census Data information at website: www.census.gov; January, 2013.

Government

The governing body of the County is the Board of Supervisors which consists of five members, each of whom is elected from a separate district or "beat". The current members of the Board of Supervisors who are elected for concurrent four-year terms are as follows:

Name Occupation Position Held Since

Hank Florey Full-time Supervisor 2008

Wayman Newell Full-time Supervisor 2008

Josh Todd Full-time Supervisor 2012

Joe Norwood Full-time Supervisor 2002

Kyle Rutledge Full-time Supervisor 2012

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Transportation

Interstate Highway 20, running east and west, and Interstate Highway 59, running north and south, intersect in the County. U. S. Highways 45, 11 and 80 also serve the area. Thirty-one motor freight carriers serve the area, 13 of which have terminal facilities in the City. Three railroads, the Mid-South Railway, the Meridian and Bigbee Railroad and the Norfolk-Southern Railway serve the County and provide direct freight service to the southeast and midwest portions of the United States. Commercial air transportation facilities are provided by Atlantic Southeast Airlines, American Eagle and Republic/Northwest Airlines. The Meridian Airport, which serves as a Mississippi Air National Guard training base and also serves the U. S. Army National Guard, has two runways, the longest of which is 8,000 feet.

Per Capita Income1

Year County Mississippi United States County as %

of U.S.

2011 $32,582 $32,000 $41,560 78%

2010 31,394 30,841 39,791 79

2009 30,809 30,013 38,637 80

2008 32,496 30,945 40,947 79

2007 30,222 29,568 39,506 76

SOURCE: Bureau of Economic Analysis: Regional Economic Accounts at website:

www.bea.gov, 2007-2011; January, 2013.

1 Per capita personal income was computed using Census Bureau midyear population estimates. Estimates

for 2007-2011 reflect county population estimates available as of April, 2012.

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Major Employers

The following is a partial listing of major employers in the County, their products or services and their approximate number of employees:

Employer Employees Product/Service

Peavey Electronics Corporation 2,000 Manufacturer - amplifiers, guitar and sound equipment

Anderson Infirmary Benevolent Association 1,279 Psychiatric Hospital

Rush Medical Foundation 1,130 Medical

East Mississippi State Hospital 1,200 Psychiatric Hospital

Mississippi Air National Guard 1,200 Military

Jeff Anderson Regional Medical Center 1,000 Medical

Riley Memorial Hospital 650 Medical

Wal-Mart Supercenter 550 Department Store

Avery Dennison Corp. 535 Paper manufacturer

SOURCE: Mississippi Development Authority; January, 2013.2

2 MDA's employment figures are as of August, 2010.

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Unemployment Statistics

2012 2011 2010 2009 2008

January 10.3% 11.1% 11.9% 8.3% 6.2%

February 9.6 11.1 11.2 8.4 5.7

March 9.0 10.9 11.0 8.5 5.8

April 8.9 10.6 10.4 8.2 5.7

May 9.4 11.1 11.1 9.0 7.0

June 10.0 12.2 11.2 9.6 7.9

July 10.5 12.2 11.7 9.9 8.2

August 8.7 11.1 9.9 9.4 7.1

September 9.8 11.7 10.8 9.9 7.6

October 9.1 11.7 10.9 10.5 7.4

November 8.4 10.8 10.9 10.4 7.0

December 9.6 10.3 10.6 10.6 7.3

Annual Average 9.5% 11.2% 11.0% 9.4% 6.9%

SOURCE: Mississippi Department of Employment Security: Labor Market Data at website:

www.mdes.ms.gov; January, 2013.

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Employment Statistics

2011 2010 2009 2008 2007

RESIDENCE BASED EMPLOYMENT

I. Civilian Labor Force 34,250 33,360 33,040 33,200 32,970

II. Unemployed 3,850 3,630 3,190 2,290 2,140

Rate 11.2% 10.9% 9.7% 6.9% 6.5%

III. Employed 30,400 29,730 29,850 30,910 30,830

ESTABLISHMENT BASED EMPLOYMENT

I. Manufacturing 2,800 2,820 3,110 3,580 3,740

II. Non-manufacturing 31,870 32,030 32,300 34,100 34,110

A. Agriculture, Forestry, Fishing & Hunting 140 140 140 140 150

B. Mining 0 0 0 0 0

C. Utilities 250 250 270 270 280

D. Construction 1,340 1,370 1,480 1,940 2,000

E. Wholesale Trade 1,580 1,360 1,410 1,530 1,490

F. Retail Trade 5,130 5,300 5,330 5,680 5,750

G. Transportation & Warehousing 630 680 790 1,150 1,150

H. Information 430 430 420 460 530

I. Finance & Insurance 1,160 1,170 1,140 1,180 1,200

J. Real Estate, Rental & Leasing 360 370 370 360 370

K. Prof., Scientific & Technical Service 820 830 890 920 780

L. Management of Companies & Entertainment 330 320 340 360 430

M. Administrative Support & Waste Management 2,290 2,320 2,030 2,360 2,490

N. Educational Services 590 440 450 460 470

O. Health Care & Social Assistance 6,380 6,250 6,460 6,470 6,400

P. Arts, Entertainment & Recreation 130 130 140 150 140

Q. Accommodation & Food Service 3,260 3,260 3,260 3,350 3,250

R. Other Services (except Public Administration) 790 840 890 950 960

S. Government Education

6,260 2,660

6,570 2,750

6,490 2,760

6,370 2,730

6,270 2,700

Total Nonagricultural Employment 34,670 34,850 35,410 37,680 37,850

SOURCE: Mississippi Department of Employment Security: Annual Averages: Labor Force and Establishment Based Employment 2001 Forward, Labor Market Information Department at website: www.mdes.ms.gov; January, 2013.

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Retail Sales

State Fiscal Year Ended June 30 Amount

2012 $1,375,068,326

2011 1,373,027,412

2010 1,396,254,825

2009 1,403,162,632

2008 1,419,506,237

SOURCE: Annual Reports for each year shown, Mississippi Department of Revenue's

website: www.dor.ms.gov; January, 2013. Educational Facilities

The Lauderdale County School District (the "District") serves the entire County with the exception of the area served by the Meridian Public School District. The District consists of ten schools, including various attendance centers. Currently, there are approximately 825 personnel employed by the District. Enrollment figures for the District's 2012-13 scholastic year and the previous four years are as follows:

Scholastic Year Enrollment

2012-13 6,695

2011-12 6,633

2010-11 6,711

2009-10 6,738

2008-09 6,677

SOURCE: Lauderdale County School District and Office of Research and Statistics, Mississippi

Department of Education's website: http://orsap.mde.k12.ms.us/MAARS/Index.jsp, January, 2013.

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TAX INFORMATION Assessed Valuation of the County3

Assessment Year

Real Property

Personal Property

Public Utility

Property Mobile Homes

Auto- Mobiles

Total

20124 $375,677,293 $67,343,039 $54,712,830 $4,168,342 $78,367,061 $580,268,565

2011 389,113,770 66,995,190 48,372,131 4,246,635 80,590,540 589,318,266

2010 386,751,013 67,638,565 46,985,484 4,800,576 85,223,869 591,399,507

2009 378,947,830 71,226,374 47,249,007 4,698,020 90,060,022 592,181,253

2008 375,537,179 72,772,581 46,329,629 5,371,033 93,840,541 593,850,963

SOURCE: Lauderdale County Tax Assessor; January, 2013.

Assessed valuations are based upon the following assessment ratios:

(a) Real and personal property (excluding single-family owner-occupied residential real property and motor vehicles, respectively), fifteen percent (15%) of true value;

(b) Single-family owner-occupied residential real property, ten percent (10%) of true value;

(c) Motor vehicles and public utility property, thirty percent (30%) of true value.

The 1986 Session of the Mississippi Legislature adopted House Concurrent Resolution No. 41 (the "Resolution"), pursuant to which there was proposed an amendment to the Mississippi Constitution of 1890 (the "Amendment"). The Amendment provided, inter alia, that the assessment ratio of any one class of property shall not be more than three times the assessment ratio on any other class of property.

The Amendment set forth five classes of property and the assessment ratios which would be applicable thereto upon the adoption of the Amendment. The assessment ratios set forth in the Amendment are identical to those established by Section 27-35-4, Mississippi Code of 1972, as it existed prior to the Amendment, except that the assessment ratio for single-family, owner-occupied residential real property under the Amendment is set at ten percent (10%) of true value as opposed to fifteen percent (15%) of true value under previously existing law.

3 The total assessed valuation is approved in September preceding the fiscal year of the County and represents the value

of real property, personal property, public utility property, mobile home and automobiles for the year indicated on which taxes are assessed for the following fiscal year’s budget. For example, the taxes for the assessed valuation figures for 2012 are collected starting in January, 2013 for the 2012-2013 fiscal year budget of the County.

4 Decrease in assessed value due to a mandated update in the land and index study performed in 2012.

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The assessed valuation figures above do include property exempt from all County ad valorem tax for a period of up to ten years, primarily for new or expanded manufacturing facilities.

Procedure for Property Assessments

Real and personal property valuations other than motor vehicles and property owned by public utilities are determined by the County Tax Assessor. All taxable real property situated in the County is assessed each year and taxes thereon paid for the ensuing year. Assessment rolls of such property subject to taxation are prepared by the County Tax Assessor and are delivered to the Board of Supervisors of the County on the first Monday in July. Thereafter, the assessments are equalized by the Board of Supervisors and notice is given to the taxpayers that the Board of Supervisors will meet to hear objections to the assessments. After objections are heard, the Board of Supervisors adjusts the rolls and submits them to the State Tax Commission, which examines them on receipt. The State Tax Commission may then accept the rolls or, if it finds a roll incorrect in any particular, return the rolls to the Board of Supervisors to be corrected in accordance with the recommendations of the State Tax Commission. If the Board of Supervisors has any objections to the order of the State Tax Commission, it may arrange a hearing before the Commission. Otherwise, the assessment roll is finalized and submitted to the County Tax Collector for collection. The assessed value of motor vehicles is determined by an assessment schedule prepared each year by the State Tax Commission. With minor exceptions the property of public utilities is assessed each year by the State Tax Commission.

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Tax Levy Per $1,000 Valuation5

2012-13 2011-12 2010-11 2009-10 2008-09

GENERAL FUND 24.15 24.15 23.95 21.64 21.51

Reappraisal 0.00 0.00 0.00 0.00 0.00

Public Library 1.73 1.73 1.73 1.73 1.73

Sanitation/Garbage 4.00 4.00 4.00 4.00 4.00

Pat Harrison Waterway 0.74 0.74 0.74 0.74 0.77

Economic Ind. & Rec. Fund 0.79 0.79 0.79 0.79 0.82

Fire Protection 1.92 1.92 1.92 4.00 1.89

Meridian Community College 1.84 1.84 1.84 1.84 1.91

East MS Community College 0.39 0.39 0.39 0.39 0.40

Reappraisal Escrow 1.00 1.00 1.00 1.00 1.00

Road Fund 5.08 5.08 6.28 7.78 8.28

Bridge & Culverts Fund 3.76 3.76 2.76 1.26 1.30

Ambulance Service 0.06 0.06 0.06 0.06 0.06

Mapping System 1.72 1.72 1.72 1.69 1.43

Multi-Purpose Building 0.40 0.40 0.40 0.44 0.45

Combined G. O. Debt 9.12 9.12 9.12 0.00 0.00

G. O. Refunding Bonds (1993) 0.00 0.00 0.00 0.00 1.56

G O R&B Bonds (1996) 0.00 0.00 0.00 0.97 0.97

G.O. Recreation Bonds (1999) 0.00 0.00 0.00 0.47 0.46

G O Refunding Bonds (1999) 0.00 0.00 0.00 1.37 1.45

G O Road & Bridge Bonds (2000) 0.00 0.00 0.00 0.62 0.63

Taxable Ind. Dev. Bonds (2000) 0.00 0.00 0.00 0.86 0.92

G.O. R&B Bonds(2004) 0.00 0.00 0.00 0.71 0.72

G O. Taxable Ind. Dev. Bonds (2006) 0.00 0.00 0.00 0.79 0.83

MDB Special Obligation Bonds (2007) 0.00 0.00 0.00 0.00 1.66

G.O. R&B Bonds (2008) 0.00 0.00 0.00 1.43 1.75

G.O. R&B Bonds (2009) 0.00 0.00 0.00 0.25 0.00

SUB-TOTAL GENERAL PURPOSES 56.70 56.70 56.70 54.83 56.50

Support & Maintenance 51.68 48.45 48.45 46.09 46.76

School Bond Fund 0.00 0.00 0.00 2.36 2.43

School Construction Note 3.00 3.00 3.00 3.00 3.00

SUB-TOTAL SCHOOL PURPOSES 54.68 51.45 51.45 51.45 52.19

TOTAL LEVY 111.38 108.15 108.15 106.28 108.69

SOURCE: Lauderdale County Chancery Clerk; January, 2013.

5 Tax levy figures are given in mills.

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Ad Valorem Tax Collections

Fiscal Year Ended

September 30

Amount Budgeted

Amount

Collected

Difference

Over/(Under)

2012 $26,188,452 $26,087,249 (101,203)

2011 26,170,476 25,157,520 (1,012,956)

2010 24,512,990 23,865,658 (647,332)

2009 25,433,504 25,214,112 (219,392)

2008 21,886,244 20,806,035 (1,080,209)

SOURCE: Lauderdale County Administrator; January, 2013.

Procedure for Tax Collections

The Board of Supervisors is required under the Act and the Bond Resolution to levy annually, if necessary, a special tax upon all taxable property within the County sufficient to provide for the payment of the principal of and the interest on the Bonds. If any taxpayer neglects or refuses to pay his taxes on the due date thereof, the unpaid taxes will bear interest at the rate of 1% per month or fractional part thereof from the delinquent date to the date of payment of such taxes. When enforcement officers take action to collect delinquent taxes, other fees, penalties and costs may accrue. Both real property and personal property are subject to public tax sale.

Ad valorem taxes on personal property are payable at the same time and in the same manner as on real property. Section 27-41-15, Mississippi Code of 1972, provides that upon failure of the taxpayer to make timely payment, the tax collector of each county is authorized to sell any personal property liable for unpaid taxes at the courthouse door of the county unless the property is too cumbersome to be removed. Five days' notice of the sale in an advertisement posted in three public places in the county, one of which must be the courthouse, is required. Municipal tax collectors are required to follow any special ordinance adopted by a municipality on personal property sales. Interest, fees, costs and expenses of sale are recoverable in addition to the taxes delinquent. If sufficient personal property cannot be found, the tax collector may make a list of debts due the taxpayer by other persons and sell such debts and is further directed to distrain and sell sufficient other properties of the taxpayer to pay the delinquent taxes. Debts sold may be redeemed within six months from the sale in the same manner as redemption of land from tax sales.

Section 27-41-55, Mississippi Code of 1972, as amended, provides that after the fifth day of August in each year, the tax collector for each county shall advertise and sell all land in the county on which all taxes due and in arrears have not been paid, as well as all land liable for other matured taxes. The sale is held at the door of the courthouse of the county or any place within the courthouse that the tax collector deems suitable to hold such sale, provided that the place of such sale shall be designated by the tax collector in the advertisement of the notice of

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tax sale on the last Monday of August following. The owner, or any person with an interest in the land sold for taxes, may redeem the land at any time within two years after the day of sale by paying all taxes, costs, interest and damages due to the Chancery Clerk. A valid tax sale will mature two years after the date of sale unless the land is redeemed and title will vest in the purchaser on such date.

At the option of the tax collector, advertisement for the sale of such county lands may be made after the fifteenth day of February in each year with the sale of such lands to be held on the first Monday of April following. All provisions which relate to the tax sale held in August of each year shall apply to the tax sale if held in April.

County and municipal taxes, assessed upon lands or personal property, are entitled to preference over all judgments, executions, encumbrances or liens however created.

Reappraisal of Property and Limitation on Ad Valorem Levies

Senate Bill No. 2672, General Laws of Mississippi, Regular Session 1980, codified in part as Sections 27-35-49 and 27-35-50, Mississippi Code of 1972 (the "Reappraisal Act"), provides that all real and personal property in the State shall be appraised at true value and assessed in proportion to true value. To insure that property taxes do not increase dramatically as the counties complete reappraisals, the Reappraisal Act provides for the limit on increase in tax revenues discussed below.

The statute limits ad valorem tax levies by the County subsequent to October 1, 1980, to a rate which will result in an increase in total receipts of not greater than ten percent (10%) over the previous year's receipts, excluding revenue from ad valorem taxes on any newly constructed properties, any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year. This limitation does not apply to levies for the payment of the principal of and the interest on general obligation bonds issued by the County or to certain other specified levies. The limitation may be increased only if the proposed increase is approved by a majority of those voting in an election held on such question.

On August 20, 1980, the Mississippi Supreme Court rendered its decision in State Tax Commission v. Fondren, 387 So.2d 712, affirming the decree of the Chancery Court of the First Judicial District of Hinds County, Mississippi, wherein the State Tax Commission was enjoined from accepting and approving assessment rolls from any county in the State for the tax year 1983 unless the State Tax Commission equalized the assessment rolls of all of the counties. Due to the intervening passage of the Reappraisal Act, the Supreme Court reversed that part of the lower court's decree ordering the assessment of property at true value (although it must still be appraised at true value), holding instead that assessed value may be expressed as a percentage of true value. Pursuant to the Supreme Court modification of the Chancellor's decree, on November 15, 1980, the State Tax Commission filed a master plan to assist counties in determining true value. On February 7, 1983, the Chancery Court granted an extension until July 1, 1984, of its previous deadline past which the State Tax Commission could not accept and approve tax rolls from counties which had not yet reappraised. The County has completed reappraisal.

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Homestead Exemption

The Mississippi Homestead Exemption Law of 1946 reduces the local tax burden on homes qualifying by law and substitutes revenues from other sources of taxation on the State level as a reimbursement to the local taxing units for such tax loss. Provisions of the homestead exemption law determine qualification, define ownership and limit the amount of property that may come within the exemption. The exemption is not applicable to taxes levied for the payment of the Bonds, except as hereinafter noted.

Those homeowners who qualify for the homestead exemption and who have reached the age of sixty-five (65) years on or before January 1 of the year for which the exemption is claimed, service-connected, totally disabled American veterans who were honorably discharged from military service and those qualified as disabled under the federal Social Security Act are exempt from any and all ad valorem taxes on qualifying homesteads not in excess of $7,500 of assessed value thereof.

The tax loss resulting to local taxing units from properly qualified homestead exemptions is reimbursed by the State Tax Commission. Beginning with the 1984 supplemental ad valorem tax roll and for each roll thereafter, no taxing unit shall be reimbursed an amount in excess of one hundred six percent (106%) of the total net reimbursement made to such taxing unit in the next proceeding year.

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Largest Taxpayers

The ten largest taxpayers in the County for assessment year 2012 are as follows:

Taxpayer Assessed Valuation Taxes Collected

Mississippi Power Company $23,395,794 $3,515,614.38

AT&T MS 7,677,329 1,157,460.09

Wal Mart Stores 5,736,619 973,905.81

Bonita Lakes Mall, LP 5,287,588 897,673.80

Anderson Infirmary Benevolent Association 4,284,866 726,407.91

Colonial Pipe Line Company 5,440,896 666,645.68

Alabama Great Southern Railroad 4,143,672 609,457.81

RCG Meridian Owner LLC 3,289,058 558,383.38

Avery Dennison 3,379,527 528,220.07

Handy Hardware Wholesale, Inc. 3,362,831 525,610.49

Total $65,998,180 $10,159,379.42

SOURCE: Lauderdale County Tax Collector and Tax Assessor; January, 2013.

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DEBT INFORMATION Legal Debt Limit Statement

(as of January, 2013)

15% Limit 20% Limit

Authorized Debt Limit (Last Completed Assessment for Taxation - $580,268,565) $87,040,284 $116,053,713

Present Debt Subject to Debt Limits 43,875,000 43,875,000

Margin for Further Debt Under Debt Limits $43,165,284 $72,178,713

Statutory Debt Limits

The County is subject to a general statutory debt limitation under which no county in the State may incur general obligation bonded indebtedness in an amount which will exceed fifteen percent (15%) of the assessed value of all taxable property within such county according to the last completed assessment for taxation.

In computing general obligation bonded indebtedness for purposes of this fifteen percent (15%) limitation, there may be deducted all bonds or other evidences of indebtedness issued for the construction of hospitals, ports or other capital improvements payable primarily from the net revenues to be generated from such hospital, port or other capital improvements in cases where such revenue is pledged to the retirement of the indebtedness, together with the full faith and credit of such county.

However, in no case shall any county contract any indebtedness payable in whole or in part from proceeds of ad valorem taxes when added to all of the outstanding general obligation indebtedness, both bonded and floating, which shall exceed twenty percent (20%) of the assessed value of all taxable property within such county, but bonds issued for school purposes and bonds issued under Sections 57-1-1 through 57-1-51 are specifically excluded from both the fifteen percent (15%) limitation and the twenty percent (20%) limitation (but are subject to statutory limits applicable to bonds of each type, respectively). Bonds issued for washed-out or collapsed bridges apply only against the twenty percent (20%) limitation. Industrial development revenue bonds are excluded from all limitations on indebtedness, as are contract obligations subject to annual appropriations.

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Outstanding General Obligation Bonded Debt

(as of January, 2013)

Issue Date of Issue Outstanding Principal

General Obligation Bonds 03/01/99 $ 490,000

General Obligation Bonds 04/01/04 1,440,000

Taxable General Obligation Industrial Development Bonds, Series 2006 02/01/06 8,205,000

Taxable General Obligation Industrial Development Bonds, Series 2006B 07/19/06 8,165,000

General Obligation Road and Bridge Refunding Bonds, Series 2007 06/01/07 1,070,000

General Obligation Bonds, Series 2008 05/01/08 7,390,000

General Obligation Road and Bridge Bonds, Series 2009 02/24/09 745,000

General Obligation Refunding Bonds 09/16/10 2,075,000

Taxable General Obligation Refunding Bonds 09/16/10 1,710,000

Taxable General Obligation Bond, Series 2011 04/08/11 320,000

General Obligation Refunding Bonds, Series 2011 11/03/11 2,265,000

General Obligation Bonds, Series 20126 04/12/12 10,000,000

Total $43,875,000

6 This general obligation bond was issued by the County and purchased by the Mississippi Development Bank from the proceeds of its

$10,000,000 Special Obligation Bonds, Series 2012 (Lauderdale County, Mississippi General Obligation Bond Project), dated April 12, 2012.

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Annual Debt Service Requirements

FY Ending September 30

Existing Debt

Principal

Interest

Estimated Debt Service

2013 $3,785,000.00 $1,715,767.56 $5,500,767.56

2014 3,880,000.00 1,601,791.50 5,481,791.50

2015 4,355,000.00 1,480,342.50 5,835,342.50

2016 3,445,000.00 1,358,180.00 4,803,180.00

2017 2,730,000.00 1,240,145.00 3,970,145.00

2018 2,855,000.00 1,128,740.00 3,983,740.00

2019 3,000,000.00 1,010,378.76 4,010,378.76

2020 2,665,000.00 883,452.50 3,548,452.50

2021 2,770,000.00 768,942.50 3,538,942.50

2022 2,905,000.00 646,542.50 3,551,542.50

2023 3,055,000.00 517,527.50 3,572,527.50

2024 2,350,000.00 380,581.25 2,730,581.25

2025 2,485,000.00 264,612.51 2,749,612.51

2026 2,630,000.00 140,418.76 2,770,418.76

2027 965,000.00 33,775.00 998,775.00

Total $43,875,000.00 $13,171,197.84 $57,046,197.84

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General Obligation Bonded Debt

Fiscal Year Ending September 30

2012 2011 2010 2009 2008

General Obligation Bonds (03/01/99) $ 490,000.00 $ 715,000.00 $ 930,000.00 $ 1,135,000.00 $ 1,330,000.00

General Obligation Refunding Bonds (04/01/99) -0- -0- -0- -0- 4,340,000.00

Taxable General Obligation Industrial Park Bonds (10/01/00) -0- -0- 2,295,000.00 2,585,000.00 2,855,000.00

General Obligation Road & Bridge Refunding Bonds (05/28/03) -0- 515,000.00 1,005,000.00 1,490,000.00 1,950,000.00

General Obligation Refunding Bonds (10/01/03) -0- -0- -0- 575,000.00 1,135,000.00

General Obligation Bonds (04/01/04) 1,440,000.00 1,770,000.00 2,090,000.00 2,400,000.00 2,700,000.00

Taxable General Obligation Industrial Development Bonds, Series 2006 (02/01/06) 8,205,000.00 8,610,000.00 8,940,000.00 9,245,000.00 9,530,000.00

Taxable General Obligation Industrial Development Bonds, Series 2006B (07/19/06) 8,165,000.00 8,565,000.00 8,890,000.00 9,195,000.00 9,480,000.00

Short Term Note (08/10/06) -0- -0- 184,447.99 361,371.22 531,076.66

General Obligation Road and Bridge Refunding Bonds, Series 2007 (06/01/07) 1,070,000.00 1,405,000.00 1,680,000.00 1,940,000.00 2,195,000.00

Short Term Note (06/19/07) -0- 50,000.00 100,000.00 150,000.00 200,000.00

General Obligation Bonds, Series 2008 (5/1/08) 7,390,000.00 7,900,000.00 8,390,000.00 8,855,000.00 9,300,000.00

General Obligation Road and Bridge Bonds, Series 2009 (2/24/09) 745,000.00 835,000.00 920,000.00 1,000,000.00 -0-

General Obligation Refunding Bonds, Series 2010 (9/16/10) 2,075,000.00 2,740,000.00 2,740,000.00 -0- -0-

Taxable General Obligation Refunding Bonds, Series 2010 (9/16/10) 1,740,000.00 2,105,000.00 2,105,000.00 -0- -0-

Taxable General Obligation Industrial Development Bonds, Series 2011 (4/8/11) 320,000.00 360,000.00 -0- -0- -0-

General Obligation Refunding Bonds, Series 2011 (11/10/11) 2,265,000.00 2,305,000 -0- -0- -0-

General Obligation Bonds, Series 2012 (4/12/12) 10,000,000.00 -0- -0- -0- -0-

Total $43,875,000.00 $37,875,000.00 $40,269,447.99 $38,931,371.22 $45,546,076.66

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Debt Ratios

FY Ended September 30

General Obligation Debt

General Obligation Debt to Assessed Value

2012 $43,875,000.00 7.56

2011 37,875,000.00 5.95

2010 40,269,447.99 6.67

2009 38,931,371.22 6.57

2008 45,546,076.66 7.66 Underlying General Obligation Indebtedness

(as of January, 2013)

Municipalities 2010

Population

Current Assessed Valuation

General Obligation

Bonded Debt

General Obligation

Bonded Debt Per Capita

Meridian

41,148 $326,113,385 $34,180,000 $830.66

ButlerSnow 15318161v1

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APPENDIX B

AUDITED FINANCIAL STATEMENTS FOR THE COUNTY FOR FISCAL YEAR

ENDED SEPTEMBER 30, 2011

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The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web page as it was submitted. The Office of the State Auditor assumes no responsibility for its content or for any errors located in the document. Any questions of accuracy or authenticity concerning this document should be submitted to the CPA firm that prepared the document. The name and address of the CPA firm appears in the document.

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Lauderdale County, MississippiAudited Financial Statements

and Special ReportsFor the Year EndedSeptember 30, 2011

Fortenberry & Ballard, PCCertified Public Accountants

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Lauderdale County Location in Mississippi

Formed under Second Constitution (1832-1869) - December 23, 1833 Lauderdale County, anoriginal county of the Choctaw Cession of 1830, was the third of the sixteen counties created bythe act of December 23, 1833.

Lauderdale County, as recited in the establishing act, was named in memory of Col. JamesLauderdale, who fell in battle at New Orleans”. James Lauderdale, of Tennessee, a member ofJohn Coffee’s mounted brigade, was wounded in the battle of Talladega during the Creek Warsand was killed in the night attack on the British below New Orleans on December 23, 1814. Thecounties of Lauderdale in Alabama and Tennessee also were named for him.

Meridian had its beginnings in a rivalry between two railroad men, whose respective choices forthe name of the town were Ragsdale City and Sowashee. The name Meridian eventuallyemerged as a compromise choice.

Meridian is not on or near any meridian. It is said that the founders thought the name meantsomething else, such as ‘junction’, ‘midpoint’ or ‘central location’, but it is more likely that theychose the word for its meaning of ‘zenith’, the highest point reached by a star.

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TABLE OF CONTENTSPAGE #

FINANCIAL SECTIONIndependent Auditor's Report on the Basic Financial Statements and

Supplemental Information.............................................................................................6Management Discussion and Analysis (Required Supplementary

Information).................................................................................................................10

FINANCIAL STATEMENTSExhibit 1 - Statement of Net Assets.........................................................................................23Exhibit 2 - Statement of Activities ..........................................................................................24Exhibit 3 - Balance Sheet - Governmental Funds ...................................................................26Exhibit 3-1 - Reconciliation of Governmental Funds Balance Sheet to

the Statement of Net Assets ....................................................................................... 28Exhibit 4 - Statement of Revenues, Expenditures, and Changes in Fund Balances -

Governmental Funds ...................................................................................................30Exhibit 4-1- Reconciliation of the Statement of Revenues, Expenditures, and Changes in

Fund Balances of Governmental Funds to the Statement of Activities ......................32Exhibit 5 - Statement of Net Assets - Proprietary Fund ..........................................................33Exhibit 6 - Statement of Revenues, Expenses and Changes in Net Assets -

Proprietary Fund..........................................................................................................34Exhibit 7 - Statement of Cash Flows - Proprietary Fund.........................................................35Exhibit 8 - Statement of Fiduciary Assets & Liabilities......................................................... 36Notes to the Financial Statements ...........................................................................................38

REQUIRED SUPPLEMENTARY INFORMATIONBudgetary Comparison Schedule - General Fund...................................................................65Budgetary Comparison Schedule - County Road Maintenance Fund ....................................66Notes to the Required Supplementary Information ................................................................67

SUPPLEMENTAL INFORMATIONSchedule of Expenditures of Federal Awards..........................................................................69

SPECIAL REPORTSIndependent Auditor's Report on Internal Control Over Financial Reporting and on

Compliance and Other Matters Based on an Audit of the Financial StatementsPerformed in Accordance with Government Auditing Standards ...............................71

Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and On Internal Control OverCompliance in Accordance with OMB Circular A-133...............................................73

Independent Auditor’s Report on Central Purchasing System, Inventory Control System and Purchase Clerk Schedules (Required by Section 31-7-115,Miss. Code Ann. (1972))..............................................................................................75

Limited Internal Control and Compliance Review Management Report ................................80

Schedule of Findings and Questioned Costs............................................................................82

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FINANCIAL REPORT

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INDEPENDENT AUDITOR'S REPORT ON THE BASIC FINANCIALSTATEMENTS AND SUPPLEMENTAL INFORMATION

Members of the Board of SupervisorsLauderdale County, Mississippi

We have audited the financial statements of the governmental activities, the business-typeactivities, the aggregate discretely presented component units, each major fund and the aggregateremaining fund information of Lauderdale County, Mississippi, as of and for the year endedSeptember 30, 2011, which collectively comprise the county’s basic financial statements aslisted in the table of contents. These financial statements are the responsibility of the county’smanagement. Our responsibility is to express opinions on these financial statements based onour audit. We did not audit the financial statements of the Metro Ambulance Enterprise Fund,blended component unit, which represents 100 percent, 100 percent and 100 percent,respectively, of the assets, net assets and revenues of the business-type activities column. We didnot audit the financial statements of the Lauderdale County Tourism Commission or theMeridian-Lauderdale County Public Library, discretely-presented component units, whichrepresents 100 percent, 100 percent and 100 percent, respectively, of the assets, net assets andrevenues of the governmental component unit columns. Those financial statements wereaudited by other auditors whose report thereon has been furnished to us, and our opinion, insofar,as it relates to the amounts included for the aforementioned component units, is based on thereports of the other auditors.

We conducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States. Those standardsrequire that we plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includes examining, on a testbasis, evidence supporting the amounts and disclosures in the financial statements. An audit alsoincludes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statement presentation. We believe thatour audit and the reports of other auditors provides a reasonable basis for our opinions.

In our opinion, based on our audit and the reports of other auditors, the financial statementsreferred to previously present fairly, in all material respects, the respective financial position ofthe governmental activities, the business-type activities, the aggregate discretely presentedcomponent units, each major fund and the aggregate remaining fund information of LauderdaleCounty, Mississippi, as of September 30, 2011, and the respective changes in financial position,and, where applicable, cash flows thereof for the year then ended, in conformity with accountingprinciples generally accepted in the United States of America.

As discussed in Note 2, the county adopted the provisions of Governmental Standards BoardStatement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.

1929 Spillway Road, Suite BBrandon, Mississippi 39047

Telephone 601-992-5292 Fax 601-992-2033

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In accordance with Government Auditing Standards, we have also issued our report dated March2, 2012, on our consideration of Lauderdale County, Mississippi's internal control overfinancial reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts and grant agreements and other matters. The purpose of that report is to describe thescope of our testing of internal control over financial reporting and compliance and the results ofthat testing, and not to provide an opinion on the internal control over financial reporting or oncompliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards and should be considered in assessing the results of our audit.

Management’s Discussion and Analysis and the Budgetary Comparison Schedules andcorresponding notes are not a required part of the basic financial statements but aresupplementary information required by the Governmental Accounting Standards Board. We andthe other auditors have applied certain limited procedures, which consisted principally ofinquiries of management regarding the methods of measurement and presentation of the requiredsupplementary information. However, we did not audit the information and express no opinionon it.

Our audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise Lauderdale County, Mississippi’s basic financial statements. Theaccompanying Schedule of Federal Awards is presented for purposes of additional analysis asrequired by U.S. Office of Management and Budget Circular A-133, Audits of States, LocalGovernments, and Non-Profit Organizations, and is not a required part of the basic financialstatements. The Schedule of Expenditures of Federal Awards is the responsibility ofmanagement and was derived from and relate directly to the underlying accounting and otherrecords used to prepare the financial statements. The information has been subjected to theauditing procedures applied by us and the other auditors in the audit of the basic financialstatements and certain additional procedures, including comparing and reconciling suchinformation directly to the underlying accounting and other records used to prepare the basicfinancial statements or to the financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. In ouropinion, based on our audit and the reports of other auditors, the information is fairly stated, inall material respects, in relation to the basic financial statements taken as a whole.

Fortenberry & Ballard, PC Certified Public AccountantsMarch 2, 2012

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MANAGEMENT’S DISCUSSION AND ANALYSIS

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

INTRODUCTION

The following discussion and analysis of Lauderdale County, Mississippi’s financialperformance provides an overview of the County’s financial activities for the year endedSeptember 30, 2011. The intent of this discussion and analysis is to look at the County’sperformance as a whole. Readers are encourage to review the financial statements and the notesto the financial statements to enhance their understanding of the County’s financial performance.

FINANCIAL HIGHLIGHTS

• Total net assets for 2011 increased $15,760,323, including a prior period adjustment of$7,681,255, which represents a 23% increase from 2010. Total net assets for 2010increased $1,879,289, including a prior period adjustment in the amount of ($1,977,823),which represents a 2.8% increase from 2009.

• The County had $44,169,159 in total revenues for 2011. Tax revenues account for$25,900,089 or 59% of total revenues for 2011. Charges for services account for$12,421,353 or 28% for 2011. The County had $43,120,028 in total revenues for 2010. Tax revenues account for $23,360,562 or 54% of total revenues for 2010. Charges forservices account for $12,120,968 or 28% for 2010.

• For 2011, the County had $36,090,091 in total expenses. Expenses in the amount of$14,894,439 were offset by charges for services, grants, or outside contributions. General revenues of $29,274,720 were adequate to provide for the remainder of theexpenses. For 2010, the County had $39,262,916 in total expenses. Expenses in theamount of $16,795,518 were offset by charges for services, grants, or outsidecontributions. General revenues of $26,324,510 were adequate to provide for theremainder of the expenses.

• Among major funds, the General Fund had $17,378,464 in revenues and $15,387,389 inexpenditures. The General Fund’s fund balance increased $1,369,028 over the prior year. Last year’s revenues were $16,270,945 and expenditures were $15,171,381. Its fundbalance increased $712,275 in 2010.

• Among major funds, the County Road Maintenance Fund had $4,249,107 in revenues,and $3,377,884 in expenditures. The County Road Maintenance Fund’s fund balanceincreased $685,177 from 2010. In 2010, the County Road Maintenance Fund had$4,785,905 in revenues and $4,480,371 in expenditures. The County Road MaintenanceFund’s fund balance increased $350,477 from 2009.

• Capital assets, net of accumulated depreciation, increased by $8,302,484 primarily due toa prior period adjustment made for unrecorded infrastructure projects in the amount of$7,456,542 and other adjustments made to correctly present capital assets at year end.Capital assets, net of accumulated depreciation, decreased by $2,331,227 in 2010.

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

• Long-term debt decreased by $4,776,269 in the governmental activities mainly due toprincipal payments made during the year. In 2010, long-term debt decreased by$6,156,531 in the governmental activities mainly due to principal payments made duringthe year

OVERVIEW OF THE FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to the County’s basicfinancial statements. The County’s basic financial statements comprise three components: 1)Government-wide financial statements, 2) Fund financial statements and 3) Notes to the basicfinancial statements. Required Supplementary Information is included in addition to the basicfinancial statements.

Figure 1 – Required Components of the County's Annual Report

Figure 1 shows how required parts of this annual report are arranged and relate to one another.

The next page summarizes the major features of the County’s financial statements, including theportion of the County’s government they cover and the types of information they contain. Theremainder of this section of Management’s Discussion and Analysis explains the structure andcontent of each of the statements.

The next page also shows the Major Features of the County’s Government-Wide and FundFinancial Statements

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Governmental Funds

ProprietaryFunds

FiduciaryFunds

Scope Entire County government (except fiduciary funds)

All activities of theCounty that are not

business-type orfiduciary in nature

All activities of the County that are business-

type in nature

The County is thetrustee or agent for

someone else'sresources

RequiredFinancial

Statements

* Statement of Net Assets

* Statement of Activities

* Balance Sheet

* Statement of Revenues,

Expenditures andChanges in Fund

Balances

*Statement of Net Assets*Statement of Revenues, Expenses and Changes in

Net Assets*Cash Flows

* Statement of Fiduciary Assets and

Liabilities

Accountingbasis and

measurementfocus

Accrual accounting and economicresources focus

Modified accrual accounting and current

resources focus

Accrual accounting and economic resources focus

Accrual accounting and economic

resources focus

Type of asset/liability

information

All assets, liabilities, both financial and capital and short and long term

Only assets expectedto be used up and

liabilities that come due during the year or soon thereafter,

no capital assets included

All assets and liabilities, both short and long term

All assets, liabilities, both short and long term

Type of inflow/outflow

information

All revenues and expenses during year, regardless of when cash is received or paid

Revenues for whichcash is received

during or soon afterthe end of the year; expenditures whengoods or servicesare received and

payment is due duringthe year or soon

thereafter

All revenues and expenses during the year, regardless

of when the cash is received or paid

N/A

Fund Financial StatementsGovernment-Wide Financial Statements

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

Government-wide Financial Statements

The government-wide financial statements are designed to provide readers with a broadoverview of the County’s finances. These statements consist of the Statement of Net Assets andthe Statement of Activities, which are prepared using the flow of economic resourcesmeasurement focus and the accrual basis of accounting. The current year’s revenues andexpenses are taken into account regardless of when cash is received or paid.

The Statement of Net Assets presents information on all the County’s nonfiduciary assets andliabilities, with the difference between the two reported as “net assets.” Over time, increases ordecreases in the County’s net assets may serve as a useful indicator of whether the financialposition is improving or deteriorating.

The Statement of Activities presents information showing how the County’s net assets changedduring the most recent fiscal year. All changes in net assets are reported as soon as theunderlying event giving rise to the change occurs, regardless of the timing of related cash flows.Thus, revenues and expenses are reported in this statement for some items that will result in cashflows in future fiscal periods.

The government-wide financial statements outline functions of the County that are principallysupported by property taxes and intergovernmental revenues (governmental activities). Thegovernmental activities of the County include general government, public safety, public works,health and welfare, culture and recreation, conservation of natural resources, economicdevelopment and interest on long-term debt.

The County has two (2) component units reported in the Lauderdale County’s report as follows:

Meridian-Lauderdale County Public Library

Lauderdale County Tourism Commission

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that havebeen segregated for specific activities or objectives. The County uses fund accounting to ensureand demonstrate compliance with finance-related legal requirements. All of the funds of theCounty can be divided into three categories: governmental funds, proprietary funds and fiduciaryfunds.

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

Governmental funds - Most of the County’s general activities are reported in itsgovernmental funds. Governmental funds are used to account for essentially the samefunctions reported as governmental activities in the government-wide financialstatements. However, governmental funds are accounted for using the modified accrualbasis of accounting and the flow of current financial resources measurement focus. Theapproach focuses on near-term inflows and outflows of spendable resources, as well asbalances of spendable resources available at year end. The governmental fund statementsprovide a detailed view of the County’s near term financing requirements.

Because the focus of governmental funds is narrower than that of the government-widefinancial statements, it is useful to compare the information presented for governmentalfunds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may gain a better understanding of thelong-term impact of the County’s near-term financing decisions. The governmental fundsBalance Sheet is reconciled to the Statement of Net Assets, and the governmental fundsStatement of Revenues, Expenditures, and Changes in Fund Balances is reconciled to theStatement of Activities to facilitate this comparison between governmental funds andgovernmental activities.

The County maintains individual governmental funds in accordance with the MississippiCounty Financial Accounting Manual. Information is presented separately in thegovernmental funds Balance Sheet and in the governmental funds Statement ofRevenues, Expenditures, and Changes in Fund Balances for all major funds. All non-major funds are combined and presented in these reports as other governmental funds.

Proprietary funds - Proprietary funds charge fees for services to outside customers. Theyare accounted for using the flow of economic resources measurement focus and the accrualbasis of accounting. The County is responsible for ensuring that the assets reported in thesefunds are used for their intended purpose. The blended component unit, Metro Ambulance,is the only enterprise fund of the County.

Fiduciary funds - Fiduciary funds are used to account for resources held for the benefit ofparties outside the County. Fi duciary funds are not reflected in the governm ent-widefinancial statements because the resources of those funds a re not available to support theCounty’s own programs. These funds are reported using the accrual basis of accounting. TheCounty is responsible for ensuring that the assets reported in these funds are used for theirintended purpose.

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

Reconciliation of Government-wide and Fund Financial Statements

The financial statem ents include two schedules that reconcile t he amounts reported on thegovernmental funds financial statements (modified accrual basis of accounting) with government-wide financial statements (accrual ba sis of accounting). The following sum marizes the majordifferences between the two statements:

Capital assets used in governmental activities are not reported on governmental funds financialstatements.

Bond and notes proceeds result in liabilities on government-wide financial statements, but arerecorded as other financing sources on the governmental funds financial statements.

Certain other outflows represent either increases or decreases in liabilities on the government-wide financial statements, but are reported as expenditures on the governmental funds financialstatements.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data providedin the government-wide and fund financial statements. The notes to the financial statements can befound immediately following the basic financial statements.

Required Supplemental Information

In addition to the basic financial st atements and accompanying notes, this report also presentsbudgetary comparison schedules as required suppl emental information. The District adopts anannual operating budget for all governmental funds. A budgetary comparison schedule has beenprovided for the General Fund and each additional major special revenue fund as required by theGovernmental Accounting Standards Board.

Supplemental Information

Additionally, a Schedule of Expenditures of Federal Awards as required by OMB Circular A-133and a Reconciliation of Operating Costs of Solid Waste can be found in this report.

14

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Net Assets

Net assets may serve over time as a useful indicator of government’s financial position. In the caseof Lauderdale County, assets exceeded liabilities by $84,521,888 as of September 30, 2011.

The County’s financial position is a product of several financial transactions including the net resultsof activities, the acquisition and payment of debt, the acquisition and disposal of capital assets andthe depreciation of capital assets.

Table 1 presents a summary of the County’s net assets for the governmental activities at September30, 2011 and September 30, 2010.

09/30/11 09/30/10Assets: Current assets $ 38,784,681 37,520,628 Capital assets, net 108,681,359 100,201,400 Total Assets 147,466,040 137,722,028

Liabilities: Current liabilities 26,840,312 27,725,553 Long-term debt outstanding 38,764,465 43,540,734 Total Liabilities 65,604,777 71,266,287

Net Assets: Invested in capital assets, net of related debt 74,075,990 57,818,823 Restricted assets 7,048,924 6,855,576 Unrestricted 736,349 1,781,342 Total Net Assets $ 81,861,263 66,455,741

The following are significant current year transactions that have had an impact on the Statement ofNet Assets.

• $5,141,228 of long-term debt was retired during the year in the governmental activities.

• Capital assets, net of accumulated depreciation, increased by $8,479,959 primarily dueto a prior period adjustment for unrecorded infrastructure projects in the amount of$7,456,542 and other adjustments made to correctly present capital assets at year end.

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

This table presents a summary of the County’s net assets for the business-type activities atSeptember 30, 2011 as compared to September 30, 2010.

09/30/11 09/30/10Assets: Current assets $ 2,103,245 1,522,422 Capital assets, net 763,701 941,176 Total Assets 2,866,946 2,463,598

Liabilities: Current liabilities 206,321 157,774 Total Liabilities 206,321 157,774

Net Assets: Invested in capital assets, net of related debt 763,701 947,176 Unrestricted 1,896,924 1,358,648 Total Net Assets $ 2,660,625 2,305,824

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

Changes in Net Assets

Lauderdale County’s total revenues for governmental and business-type activities at Exhibit 2for the fiscal year ended September 30, 2011 were $44,169,159 and $43,120,028 for 2010. Thetotal cost of all services provided was $36,090,091 for 2011 and $39,262,916 for 2010 and theincrease in net assets was $15,760,323 for 2011, including a prior period adjustment of$7,681,255 and $1,879,289 for 2010, including a prior period adjustment of ($1,977,823).

The following table presents a summary of the changes in net assets for the governmentalactivities for the fiscal year ended September 30, 2011 and September 30, 2010.

Fiscal Year Ended Fiscal Year Ended09/30/11 09/30/10

Revenues: Program revenues: Charges for services $ 6,224,762 6,559,095 Operating grants & contributions 1,694,807 1,717,054 Capital grants & contributions 778,279 2,957,496 General revenues: Taxes 25,900,089 23,360,562 Grants and contributions 1,629,225 1,656,866 Unrestricted interest income 173,885 255,544 Other 1,449,524 912,648 Total Revenues $ 37,850,571 37,419,265

Expenses: General government 7,679,500 7,697,942 Public safety 10,046,969 11,334,084 Public works 6,545,274 9,886,163 Health & welfare 901,438 962,489 Culture & recreation 360,801 457,932 Education 77,518 Conservation of natural resources 2,307,038 215,683 Economic development and assistance 426,164 Interest on long-term debt 2,207,766 2,564,970 Total Expenses 30,126,304 33,545,427

Increase/ (Decrease) in Net Assets $ 7,724,267 3,873,838

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

The following table presents a summary of the changes in net assets for the business-typeactivities for the fiscal year ended September 30, 2011 and September 30, 2010.

Fiscal year ended Fiscal year ended09/30/11 09/30/10

Revenues: Program revenues: Charges for services $ 6,196,591 5,561,873 General revenues: Grants & contributions not restricted 135,637 Unrestricted gifts and donations 2,993

Unrestricted interest income 358 260 Other 121,639 Total Revenues $ 6,318,588 5,700,763

Expenses: Metro Ambulance 5,963,787 5,717,489 Total expenses 5,963,787 5,717,489

Increase/ (Decrease) in Net Assets $ 354,801 (16,726)

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

Governmental Activities – The following table presents the cost of major functional activitiesof the County: General Government, Public Safety, Public Works, Health & Welfare, Cultureand Recreation, Education, Conservation of Natural Resources, Economic Development &Assistance and Interest on Long Term Debt for the governmental activities and MetroAmbulance for the business-type activities. The table also shows each function’s net cost (totalcost less charges for services generated by the activity and intergovernmental aid provided forthat activity.) The net cost shows the financial burden that was placed on Lauderdale County’staxpayers by each of these functions.

2011 2011 2010 2010Total Net Total NetCost Cost Cost Cost

Governmental Activities:

General government $ 7,679,500 (2,479,284) 7,697,942 (2,042,853) Public safety 10,046,969 (8,258,946) 11,334,084 (9,395,963) Public works 6,545,274 (6,281,003) 9,886,163 (9,617,020) Health and welfare 901,438 (786,404) 962,489 (809,305) Culture and recreation 360,801 (357,376) 457,932 (453,942) Education 77,518 (77,518) Conservation of natural resources 2,307,038 (2,307,038) 215,683 (215,683) Economic development and assistance 1,326,879 426,164 2,787,954 Interest on long term debt 2,207,766 (2,207,766) 2,564,970 (2,564,970)Business-type Activities: Metro Ambulance 5,963,787 232,804 5,717,489 (155,616) Total Expenses $ 36,090,091 (21,195,652) 39,262,916 (22,467,398)

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

FINANCIAL ANALYSIS OF THE COUNTY’S FUNDS

Governmental funds – At the close of the fiscal year, Lauderdale County’s governmental fundsreported a combined fund balance of $11,393,267, an increase of $1,736,562 from the prior year. The General Fund is the principal operating fund of the County. The increase in the fund balanceof the General Fund for the fiscal year was $1,369,028.

BUDGETARY HIGHLIGHTS OF MAJOR FUNDS

Over the course of the year, Lauderdale County revised its annual operating budget on severaloccasions. Budgeted revenues were changed as better estimates became available.

A schedule showing the original and final budget amounts compared to the County's actualfinancial activity for the General Fund and other special revenue major funds is provided in thisreport as required supplementary information.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Governmental Activities:

Capital Assets - As of September 30, 2011, Lauderdale County’s total capital assets were$188,375,547. This includes land, infrastructure, buildings, improvements other than buildings,mobile equipment, furniture and equipment, and leased property under capital leases. Thisamount represents an increase from the previous year of $11,125,161. The majority of thisincrease is attributable to a prior period adjustment made. Total accumulated depreciation as ofSeptember 30, 2011 was $79,694,188, including $2,806,741 of depreciation expense for the year. The balance in total net capital assets was $108,681,359 at year-end.

September 30, 2011 September 30 2010 ChangeLand $ 14,440,664 14,329,523 1%Construction in progress 8,768,063 2,540,427 245%Infrastructure 108,129,466 104,035,872 4%Buildings 34,067,106 34,067,111 0%Improvements other than buildings 2,613,288 2,349,186 11%Mobile equipment 12,687,419 12,497,845 2%Furniture and equipment 3,322,851 3,083,714 8%Leased property under capital leases 4,346,690 4,346,708 0%Accumulated depreciation (79,694,188) (77,048,986) 3% Total Capital Assets, net $ 108,681,359 100,201,400 8%

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Lauderdale County, MississippiManagement’s Discussion and AnalysisFor the Year Ended September 30, 2011

Business-type Activities:

Capital Assets - As of September 30, 2011, Lauderdale County’s total capital assets were$2,998,809. This includes leasehold improvements, mobile equipment, and furniture andequipment. Total accumulated depreciation as of September 30, 2011 was $2,235,108, including$375,037 of deprecation expense for the year. The balance in total net capital assets was$763,701 at year-end.

September 30, 2011 September 30, 2010 ChangeLeasehold improvements $ 285,207 282,919 1%Mobile equipment 1,242,625 1,242,625 0%Furniture and equipment 1,470,977 1,275,703 15%Accumulated depreciation (2,235,108) (1,860,071) 20% Total Capital Assets, net $ 763,701 941,176 -19%

Governmental Activities:

Debt Administration – At September 30, 2011, Lauderdale County had $38,764,465 in long-term debt outstanding. This includes obligations under capital leases, and other loans. Of thisdebt, $5,104,542 is due within one year.

September 30, 2011 September 30, 2010 Change

General obligation bonds $ 34,460,000 37,690,000 -9%Special obligation bonds 2,455,000 2,705,000 -9%Capital leases payable 992,050 1,987,577 -50%Other loans 398,319 704,020 -43%Compensated absences 459,096 454,137 1%Total Long-Term Debt $ 38,764,465 43,540,734 -11%

CONTACTING THE COUNTY’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, taxpayers, customers, and investors andcreditors with a general overview of the County’s finances and to demonstrate the County’saccountability for the funds it receives. If you have questions about this report or need additionalfinancial information, please contact the Lauderdale County Chancery Clerk’s office at thefollowing number: (601) 482-9746 or by mail at 410 Constitution Avenue, Meridian, Mississippi39301.

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FINANCIAL STATEMENTS

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EXHIBIT 1LAUDERDALE COUNTY, MISSISSIPPISTATEMENT OF NET ASSETSSEPTEMBER 30, 2011

Primary Government Component UnitsMeridian-

Governmental Business-type Tourism Lauderdale CountyActivities Activities Total Commission Public Library

Assets:Cash $ 13,030,365 $ 1,367,401 $ 14,397,766 $ 634,905 3,095,166investments -- -- -- -- 4,577Accrued interest receivable -- -- -- -- 1,722Property tax receivable 24,324,790 -- 24,324,790 -- --Accounts receivable, net 221,785 542,938 764,723 99,609 --Fines receivable, net 465,800 -- 465,800 -- --Capital leases receivable 343,333 -- 343,333 -- --Intergovernmental receivables 393,703 -- 393,703 -- --Other receivables 4,905 -- 4,905 -- --Prepaid items -- 163,975 163,975 -- 34,820Inventories -- 28,931 28,931 -- --Capital Assets Land and construction in progress 23,208,727 -- 23,208,727 -- -- Other capital assets, net 85,472,632 763,701 86,236,333 18,633 71,219Total Assets 147,466,040 2,866,946 150,332,986 753,147 3,207,504

Liabilities:Claims payable 795,561 -- 795,561 1,678 21,842Amounts held in custody for others 387,912 -- 387,912 -- --Intergovernmental payables 852,233 -- 852,233 -- --Accrued interest payable 258,031 -- 258,031 -- --Unearned revenue 24,546,575 81,995 24,628,570 -- --Other payables -- 124,326 124,326 -- --Long term liabilities Due within one year: Capital debt 4,664,542 -- 4,664,542 -- -- Non-capital debt 440,000 -- 440,000 -- --Due in more than one year: Capital debt 29,940,827 -- 29,940,827 -- -- Non-capital debt 3,719,096 -- 3,719,096 4,531 --Total Liabilities 65,604,777 206,321 65,811,098 6,209 21,842

Net Assets:Invested in Capital Assets, Net of Related Debt 74,075,990 763,701 74,839,691 18,633 71,219Restricted For: Health and Welfare 8,021 1,896,924 1,904,945 -- -- Public Safety 543,844 -- 543,844 -- -- Debt Service 732,564 -- 732,564 -- -- Culture and recreation 219,654 -- 219,654 -- -- Economic development 1,172,363 -- 1,172,363 -- -- Capital Projects 2,573,630 -- 2,573,630 -- 192,287 Public Works 1,604,685 -- 1,604,685 -- -- General Goverment 194,163 -- 194,163 -- --Unrestricted 736,349 -- 736,349 728,305 2,922,156Total Net Assets $ 81,861,263 $ 2,660,625 $ 84,521,888 $ 746,938 3,185,662

The accompanying notes are an integral part of this statement.

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24

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LAUDERDALE COUNTY, MISSISSIPPIBALANCE SHEET - GOVERNMENTAL FUNDSSEPTEMBER 30, 2011

CountyGeneral Road

Fund Maintenance

Assets:Cash $ 5,289,392 $ 1,100,473Property tax receivable 12,333,286 1,692,722Accounts receivable, net -- --Fines receivable, net 465,800 --Capital leases receivable -- --Intergovernmental receivables 328,396 --Other receivables 4,905 --Due from other funds 41 96,371Advances to other funds 182,791 -- Total Assets $ 18,604,611 $ 2,889,566

Liabilities and Fund Balances:

Liabilities:Claims payable $ 238,097 $ 79,336Amounts held in custody for others 387,912 --Intergovernmental payables 852,233 --Due to other funds 240,968 --Advances from other funds -- --Deferred revenue 12,799,086 1,692,722 Total Liabilities 14,518,296 1,772,058

Fund Balances:Nonspendable: Advances 182,791 --Restricted: Debt service -- -- Capital projects -- --Committed: Agriculture facility -- -- Tourism -- -- Economic industry and recreation -- -- Other purposes -- --Assigned: Road maintenance -- 1,117,508 Reappraisal -- -- 911 -- -- Solid Waste -- -- Volunteer fire department -- -- County bridge culvert -- -- Other purposes -- --Unassigned 3,903,524 -- Total Fund Balances 4,086,315 1,117,508

Total Liabilities and Fund Balances $ 18,604,611 $ 2,889,566

The accompanying notes are an integral part of this statement.

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EXHIBIT 3

Combined Other TotalGO Debt Governmental Governmental

Fund Funds Funds

$ 781,477 $ 5,859,023 $ 13,030,3655,073,163 5,225,619 24,324,790

-- 221,785 221,785-- -- 465,800-- 343,333 343,333-- 65,307 393,703-- -- 4,905

55,020 89,577 241,009-- -- 182,791

$ 5,909,660 $ 11,804,644 $ 39,208,481

$ -- $ 478,128 $ 795,561-- -- 387,912-- -- 852,233-- 41 241,009-- 182,791 182,791

5,073,163 5,790,737 25,355,7085,073,163 6,451,697 27,815,214

-- -- 182,791

836,497 154,098 990,595-- 2,573,630 2,573,630

-- 133,153 133,153-- 638,258 638,258-- 531,607 531,607-- 105,833 105,833

-- -- 1,117,508-- 149,912 149,912-- 137,958 137,958-- 412,694 412,694-- 339,490 339,490-- 69,988 69,988-- 106,326 106,326-- -- 3,903,524836,497 5,352,947 11,393,267

$ 5,909,660 $ 11,804,644 $ 39,208,481

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EXHIBIT 3-1LAUDERDALE COUNTY, MISSISSIPPIRECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEETTO THE STATEMENT OF NET ASSETSSEPTEMBER 30, 2011

Total fund balances - governmental funds balance sheet $ 11,393,267

Amounts reported for governmental activities in the Statement of Net Assetsare different because:

Capital assets used in governmental activities are not reported in the funds. 108,681,359Liabilities due in one year are not reported in the funds. (5,104,542)Payables for bond principal which are not due in the current period are not reported in the funds. (32,720,000)Payables for capital leases which are not due in the current period are not reported in the funds. (205,928)Payables for bond interest which are not due in the current period are not reported in the funds. (258,031)Payables for compensated absences not due in the current period are not reported in the funds. (459,096)Other long-term liabilities not due and payable in the current period are not reported in the funds. (274,899)Court fines receivable unavailable to pay for current period expenditures are deferred in the funds. 465,800Capital leases receivable unavailable to pay for current expenditures are not accrued in the funds. 343,333

Net assets of governmental activities - Statement of Net Assets $ 81,861,263

The accompanying notes are an integral part of this statement.

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LAUDERDALE COUNTY, MISSISSIPPISTATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCES - GOVERNMENTAL FUNDSFOR THE YEAR ENDED SEPTEMBER 30, 2011

CountyGeneral Road

Fund MaintenanceRevenues: Property taxes $ 12,407,774 $ 2,269,505 Road and bridge privilege taxes -- 887,719 Licenses, commissions and other revenues 974,037 340 Fines and forfeitures 1,264,505 -- Intergovernmental revenues 1,466,009 1,088,241 Charges for services 811,791 -- Interest income 131,011 11 Miscellaneous revenues 323,337 3,291Total Revenues 17,378,464 4,249,107

Expenditures: General government 6,272,733 -- Public safety 7,653,532 -- Public works -- 2,808,916 Health and welfare 901,150 -- Culture and recreation 4,500 -- Conservation of natural resources 77,518 -- Economic development and assistance 62,575 --Debt service: Principal 250,000 511,293 Interest 165,381 57,675 Bond issue costs -- --Total Expenditures 15,387,389 3,377,884

Excess (Deficiency) of Revenues Over (Under) Expenditures 1,991,075 871,223

Other Financing Sources (Uses): Long term non-capital debt issued -- -- Proceeds from sale of capital assets -- -- Compensation for loss of capital assets 5,165 91,386 Transfers in 173,330 -- Transfers out (800,542) (277,432)Total Other Financing Sources (Uses) (622,047) (186,046)

Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses 1,369,028 685,177

Fund Balances:Beginning 2,717,287 432,331Ending $ 4,086,315 $ 1,117,508

The accompanying notes are an integral part of this statement.

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EXHIBIT 4

Combined Other TotalGO Debt Governmental Governmental

Fund Funds Funds

$ 4,762,549 $ 5,572,542 $ 25,012,370-- -- 887,719-- 53,293 1,027,670-- 945 1,265,450

68,482 2,789,724 5,412,456-- 1,781,139 2,592,930

1,324 41,539 173,885-- 581,003 907,631

4,832,355 10,820,185 37,280,111

-- 862,972 7,135,705-- 2,292,012 9,945,544-- 5,297,142 8,106,058-- 288 901,438-- 330,482 334,982-- -- 77,518-- 2,244,463 2,307,038

-- 4,379,935 5,141,228-- 2,020,542 2,243,598-- 5,000 5,000-- 17,432,836 36,198,109

4,832,355 (6,612,651) 1,082,002

-- 360,000 360,000-- 96,000 96,000-- 102,009 198,560-- 5,287,650 5,460,980

(3,995,858) (387,148) (5,460,980)(3,995,858) 5,458,511 654,560

836,497 (1,154,140) 1,736,562

-- 6,507,087 9,656,705$ 836,497 $ 5,352,947 $ 11,393,267

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EXHIBIT 4-1LAUDERDALE COUNTY, MISSISSIPPIRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDSTO THE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED SEPTEMBER 30, 2011

Net change in fund balances - total governmental funds $ 1,736,562

Amounts reported for governmental activities in the Statement of Activities("SOA") are different because:

Capital outlays are not reported as expenses in the SOA. 3,756,800The depreciation of capital assets used in governmental activities is not reported in the funds. (2,806,741)The gain or loss on the sale of capital assets is not reported in the funds. (55,355)All proceeds from the sale of capital assets are reported in the funds but not in the SOA. (96,000)Revenues in the SOA not providing current financial resources are not reported as revenues in the funds. 343,333Repayment of bond principal is an expenditure in the funds but is not an expense in the SOA. 3,840,000Repayment of capital lease principal is an expenditure in the funds but is not an expense in the SOA. 995,527Repayment of loan principal is an expenditure in the funds but is not an expense in the SOA. 305,701(Increase) decrease in accrued interest from beginning of period to end of period. 40,832Compensated absences are reported as amount earned in SOA but as amount paid in the funds. (4,959)Uncollected court fines are not recorded as revenue in the funds. 28,567Proceeds of bonds do not provide revenue in SOA, but are reported as current resources in the funds. (360,000)

Change in net assets of governmental activities - Statement of Activities $ 7,724,267

The accompanying notes are an integral part of this statement.

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EXHIBIT 5LAUDERDALE COUNTY, MISSISSIPPISTATEMENT OF NET ASSETSPROPRIETARY FUNDSEPTEMBER 30, 2011

EnterpriseFund

MetroAmbulance

Assets:Cash and investments $ 1,367,401Accounts receivable, net 542,938Inventories and prepaid items 192,906Capital assets, net 763,701 Total Assets $ 2,866,946

Liabilities:Other accrued liabilities $ 124,326Deferred revenue 81,995 Total Liabilities 206,321

Net Assets:Investment in capital assets, net of related debt 763,701Restricted Net Assets: Health & Welfare 1,896,924 Total Net Assets 2,660,625

Total Liabilities and Net Assets $ 2,866,946

The accompanying notes are an integral part of this statement.

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EXHIBIT 6LAUDERDALE COUNTY, MISSISSIPPISTATEMENT OF REVENUES, EXPENSES, AND CHANGESIN NET ASSETS - PROPIETARY FUNDFOR THE YEAR ENDED SEPTEMBER 30, 2011

EnterpriseFund

MetroAmbulance

Operating Revenues:Charges for services $ 6,196,591 Total Operating Revenues 6,196,591

Operating Expenses:Personal services 3,085,656Materials and supplies 1,844,579Repairs 219,392Administrative 390,611Miscellaneous 48,512Depreciation expenses 375,037 Total Operating Expenses 5,963,787

Operating Income (Loss) 232,804

Non-Operating Revenues (Expenses):Interest income 358Other income (expenses) 121,639 Total Non-operating Revenues (Expenses) 121,997

Change in Net Assets 354,801

Net Assets - Beginning 2,305,824Net Assets - Ending $ 2,660,625

The accompanying notes are an integral part of this statement.

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EXHIBIT 7LAUDERDALE COUNTY, MISSISSIPPISTATEMENT OF CASH FLOWSPROPRIETARY FUNDSFOR THE YEAR ENDED SEPTEMBER 30, 2011

Enterprise FundMetro

AmbulanceCash Flows from Operating Activities:

Cash Received from Customers $ 4,490,217Cash Payments to Employees for Services (2,696,751)Cash Payments to Other Suppliers for Goods and Services (1,181,370)

Net Cash Provided (Used) by Operating Activities 612,096

Cash Flows from Non-capital Financing Activities:Membership revenue received 1,943Operating Grants Received 69,346Transfers From (To) Other Funds 81,586

Net Cash Provided (Used) by Non-capital Financing Activities 152,875

Cash Flows from Capital and Related Financing Activities:Acquisition or Construction of Capital Assets (197,562)

Net Cash Provided (Used) for Capital & Related Financing Activities (197,562)

Cash Flows from Investing Activities:Interest and Dividends on Investments 358

Net Cash Provided (Used) for Investing Activities 358

Net Increase (Decrease) in Cash and Cash Equivalents 567,767

Cash and Cash Equivalents at Beginning of Year 799,634Cash and Cash Equivalents at End of Year $ 1,367,401

Reconciliation of Operating Income to Net CashProvided by Operating Activities:

Operating Income (Loss) $ 232,804Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities

Depreciation 375,037Change in Assets and Liabilities:

Decrease (Increase) in Receivables (28,668)Decrease (Increase) in Inventories (4,806)Decrease (Increase) in Prepaid Expenses 23,254Increase (Decrease) in Accrued Liabilities 14,475 Total Adjustments 379,292

Net Cash Provided (Used) by Operating Activities $ 612,096

The accompanying notes are an integral part of this statement.

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EXHIBIT 8LAUDERDALE COUNTY, MISSISSIPPISTATEMENT OF FIDUCIARY ASSETS AND LIABILITIESFIDUCIARY FUNDSSEPTEMBER 30, 2011

AgencyFunds

Assets:Cash and investments $ 165,131 Total Assets $ 165,131

Liabilities:Amounts held in custody for others $ 165,131 Total Liabilities $ 165,131

The accompanying notes are an integral part of this statement.

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Lauderdale County, Mississippi

Notes to the Financial Statementsfor the year ended September 30, 2011

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

(1) Summary of Significant Accounting Policies

A. Financial Reporting Entity

Lauderdale County, Mississippi is a political subdivision of the State ofMississippi. The county is governed by an elected five-member Board ofSupervisors. Accounting principles generally accepted in the United States ofAmerica require Lauderdale County, Mississippi to present these financialstatements on the primary government and its component units which has asignificant operational or financial relationship with the county.

State law pertaining to county government provides for the independent electionof county officials. The following elected and appointed officials are all part ofthe county legal entity and therefore are reported as part of the primarygovernment financial statements.

• Board of Supervisors• Chancery Clerk• Circuit Clerk• Justice Court Clerk• Purchase Clerk• Tax Assessor• Tax Collector• Sheriff

B. Individual Component Unit Disclosure

Blended Component Units

Certain component units, although legally separate from the primary governmentare nevertheless so intertwined with the primary government that they are, insubstance, the same as the primary government. Therefore, these componentunits are reported as if they are part of the primary government. The followingcomponent units balances and transactions are blended with the balances andtransactions of the primary government.

• Section 41-59-61 of the Mississippi Code of 1972 created The LauderdaleCounty Emergency Medical Service District (Metro Ambulance) whichprovides emergency medial and patient transporting service in LauderdaleCounty area. The county Board of Supervisors serve as the board forMetro Ambulance. Metro Ambulance is reported as an Enterprise fund inthe county’s financial statements.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Discretely Presented Component Units

The component unit columns in the financial statements include the financial dataof the following component units of the county. They are reported in a separatecolumn to emphasize that they are legally separate from the county.

• The Meridian-Lauderdale County Public Library was formed underSection 39-3-1 Miss. Code Ann. (1972), and is a legally separate entity. The library was originally organized by the City of Meridian. EffectiveOctober 1,1994, the library became a county library rather than amunicipal library. At that time the county Board of Supervisors beganappointing board members as the city appointed members’ terms expired. Complete financial statements for the Meridian-Lauderdale County PublicLibrary can be obtained from 2517 7th Street, Meridian, MS 39301.

• The Lauderdale County Tourism Commission was authorized underHouse Bill 1751. The county appoints three of the seven board members. A majority of the Commission’s funding is supplied by the county, and theCommission’s budget must be approved by the county. Completefinancial statements for the Lauderdale County Tourism Commission canbe obtained from PO Box 5313, Meridian, MS 39302.

C. Basis of Presentation

The county’s basic financial statements consist of government-wide statements,including a Statement of Net Assets and a Statement of Activities, fund financialstatements and accompanying note disclosures which provide a detailed level offinancial information.

Government-wide Financial Statements:

The Statement of Net Assets and Statement of Activities display informationconcerning the county as a whole. The statements include all nonfiduciaryactivities of the primary government and its component units. For the most part,the effect of interfund activity has been removed from these statements. Governmental activities are generally financed through taxes, intergovernmentalrevenues and other nonexchange revenues and are reported separately frombusiness-type activities. Business-type activities rely mainly on fees and chargesfor support. The primary government is reported separately from certain legallyseparate component units for which the primary government is financiallyaccountable.

The Statement of Net Assets presents the financial condition of the governmentalactivities and business-type activities of the county at year-end. The

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Government-wide Statement of Activities presents a comparison between directexpenses and program revenues for each function or program of the county’sgovernmental and business-type activities. Direct expenses are those that arespecifically associated with a service, program or department and therefore, areclearly identifiable to a particular function. Program revenues include chargespaid by the recipient of the goods or services offered by the program, grants andcontributions that are restricted to meeting the operational or capital requirementsof a particular program. Taxes and other revenues not classified as programrevenues, are presented as general revenues of the county, with certain limitedexceptions. The comparison of direct expenses with program revenues identifiesthe extent to which each business-type activity or governmental function is self-financing or draws from the general revenues of the county.

Fund Financial Statements:

Fund financial statements of the county are organized into funds, each of which isconsidered to be separate accounting entities. Each fund is accounted for byproviding a separate set of self-balancing accounts that constitute its assets,liabilities, fund equity, revenues and expenditures/expenses. Funds are organizedinto governmental, proprietary and fiduciary. Major individual GovernmentalFunds and major individual Enterprise Funds are reported as separate columns inthe fund financial statements. Nonmajor funds are aggregated and presented in asingle column.

D. Measurement Focus and Basis of Accounting

The Government-wide, Proprietary Funds and Fiduciary Funds (excluding agencyfunds) financial statements are presented using the economic resourcesmeasurement focus and the accrual basis of accounting. Revenues are recognizedwhen earned and expenses are recorded when the liability is incurred or economicassets used, regardless of when the related cash flows take place. Property taxesare recognized as revenue in the year for which they are levied. Shared revenuesare recognized when the provider government recognizes the liability to thecounty. Grants are recognized as revenues as soon as all eligibility requirementshave been satisfied. Agency funds have no measurement focus, but use theaccrual basis of accounting.

The county’s Proprietary Funds apply all applicable Governmental AccountingStandard Board (GASB) pronouncements and only the following pronouncementsissued on or before November 30, 1989, unless those pronouncements conflictwith or contradict GASB pronouncements: Financial Accounting Standards Board(FASB) Statements and Interpretations, Accounting Principles Board Opinions,and Accounting Research Bulletins of the Committee on Accounting Procedure.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

The revenues and expenses of Proprietary funds are classified as operating ornon-operating. Operating revenues and expenses generally result from providingservices in connection with a Proprietary Fund’s primary operations. All otherrevenues and expenses are reported as non-operating.

Governmental financial statements are presented using a current financialresources measurement focus and the modified accrual basis of accounting. Revenues are recognized in the accounting period when they are both measurableand available to finance operations during the year or to liquidate liabilitiesexisting at the end of the year. Available means collected in the current period orwithin 60 days after year end to liquidate liabilities existing at the end of the year. Measurable means knowing or being able to reasonably estimate the amount. Expenditures are recognized in the accounting period when the related fundliabilities are incurred. Debt service expenditures and expenditures related tocompensated absences and claims and judgements, are recognized only whenpayment is due. Property taxes, state appropriations and federal awards are allconsidered to be susceptible to accrual and have been recognized as revenues ofthe current fiscal period.

The county reports the following major Governmental Funds:

General Fund- This fund is used to account for and report all financial resourcesnot accounted for and reported in another fund.

County Road Maintenance Fund - This fund is used to account for monies fromspecific revenue resources that are restricted for road maintenance.

Combined General Obligation Debt Fund - The fund is used to account forspecific debt service revenue resources and debt service payments that arerestricted by individual instrument purpose.

Additionally, the county reports the following fund types:

GOVERNMENTAL FUND TYPES

Special Revenue Funds - These funds are used to account for and report theproceeds of specific revenue sources that are restricted or committed toexpenditure for specified purposes other than debt service or capital projects.

Debt Service Funds - These funds are used to account for and report financialresources that are restricted, committed, or assigned to expenditure for principaland interest.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Capital Projects Funds - These funds are used to account for and report financialresources that are restricted, committed, or assigned to expenditure for capitaloutlays, including the acquisition or construction of capital facilities and othercapital assets.

PROPRIETARY FUND TYPE

Enterprise Fund - These fund is used to account for those operations that arefinanced and operated in a manner similar to private business enterprises or wherethe county has decided that periodic determination of revenues earned, expensesincurred and/or net income is necessary for management accountability.

FIDUCIARY FUND TYPE

Agency Funds - These funds account for various taxes, deposits and other moniescollected or held by the county, acting in the capacity of an agent, for distributionto other governmental units or designated beneficiaries.

E. Account Classifications

The account classifications used in the financial statements conform to the broadclassifications recommended in Governmental Accounting, Auditing andFinancial Reporting as issued in 2005 by the Government Finance OfficersAssociation.

F. Deposits and Investments

State law authorizes the county to invest in interest bearing time certificates ofdeposit for periods of fourteen days to one year with depositories and inobligations of the U.S. Treasury, State of Mississippi, or any county, municipalityor school district of this state. Further, the county may invest in certainrepurchase agreements.

Cash includes cash on hand, demand deposits, all certificates of deposit and cashequivalents, which are short-term highly liquid investments that are readilyconvertible to cash (generally three months or less). Investments in governmentalsecurities are stated at fair value. However, the county did not invest in anygovernmental securities during the fiscal year.

G. Receivables

Receivables are reported net of allowances for uncollectible accounts, whereapplicable.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

H. Interfund Transactions and Balances

Transactions between funds that are representative of short-termlending/borrowing arrangements and transactions that have not resulted in theactual transfer of cash at the end of the fiscal year are referred to as “due to/fromother funds.” Noncurrent portions of interfund receivables and payables arereported as “advances to/from other funds.” Advances between funds, as reportedin the fund financial statements, are offset by a nonspendable fund balanceaccount in applicable Governmental Funds to indicate that they are not availablefor appropriation and are not expendable available financial resources. Interfundreceivables and payables between funds within governmental activities areeliminated in the Statement of Net Assets. Any outstanding balances between thegovernmental activities and business-type activities are reported in thegovernment-wide financial statements as “internal balances.”

I. Inventories and Prepaid Items

Inventories in the Proprietary Funds are valued at cost, which approximatesmarket, using the first-in/first-out method.

Certain payments to vendors reflect costs applicable to future accounting periodsand are recorded as prepaid items in both government-wide and fund financialstatements. Prepaid items, such as prepaid insurance, are not reported forGovernmental Fund Types since the costs of such items are accounted for asexpenditures in the period of acquisition.

J. Restricted Assets

Proprietary Fund and component unit assets required to be held and/or used asspecified in bond indentures, bond resolutions, trustee agreements, boardresolutions and donor specifications have been reported as restricted assets. When both restricted and nonrestricted assets are available for use, the policy is touse the restricted assets first.

K. Capital Assets

Capital acquisition and construction are reflected as expenditures inGovernmental Fund statements and the related assets are reported as capital assetsin the (applicable) governmental or business-type activities column in thegovernment-wide financial statements. All purchased capital assets are stated athistorical cost where records are available and at an estimated historical costwhere no records exist. Capital assets include significant amounts ofinfrastructure which have been valued at estimated historical cost. The estimatedhistorical cost was based on replacement cost multiplied by the consumer price

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

index implicit price deflator for the year of acquisition. The extent to whichcapital assets, other than infrastructure, costs have been estimated and themethods of estimation are not readily available. Donated capital assets arerecorded at estimated fair market value at the time of donation. The costs ofnormal maintenance and repairs that do not add to the value of assets ormaterially extend their respective lives are not capitalized; however,improvements are capitalized. Interest expenditures are not capitalized on capitalassets.

Capital assets acquired or constructed for Proprietary Fund operations arecapitalized at cost in the respective funds in which they are utilized. No interestis capitalized on self-constructed assets because noncapitalization of interest doesnot have a material effect on the county’s financial statements. Donated capitalassets are recorded at their fair value at the time of the donation.

Capitalization thresholds (dollar value above which asset acquisitions are addedto the capital asset accounts) and estimated useful lives are used to report capitalassets in the government-wide statements and Proprietary Funds. Depreciation iscalculated on the straight-line basis for all assets, except land. A full year’sdepreciation expense is taken for all purchases and sales of capital assets duringthe year. The following schedule details those thresholds and estimated usefullives:

CapitalizationThresholds

EstimatedUseful Life

Land $ 0 n/aInfrastructure 0 20-50 yearsBuildings 50,000 40 yearsImprovements other than buildings 25,000 20 yearsMobile equipment 5,000 5-10 yearsFurniture and equipment 5,000 3-7 yearsLeased property under capital leases * *

* Leased property capitalization policy and estimated useful life willcorrespond with the amounts for the asset classification, as listed above.

L. Long-term Liabilities

Long-term liabilities are the unmatured principal of bonds, loans, notes or otherforms of noncurrent or long-term general obligation indebtness. Long-termliabilities are not limited to liabilities from debt issuances, but may also includeliabilities on lease-purchase agreements and other commitments.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

In the government-wide financial statements and in the Proprietary Fund financialstatements, long-term debt and other long-term obligations are reported asliabilities in the applicable governmental activities, business-type activities orProprietary Funds Statement of Net Assets.

In the fund financial statements, Governmental Fund Types recognize bondpremiums and discounts, as well as bond issuance costs, during the currentperiod. The face amount of the debt issued is reported as other financing sources. Premiums received on debt issuance are reported as other financing sources whilediscounts on debt issuances are reported as other financing uses. Issuance costs,whether or not withheld from the actual debt proceeds received, are reported asdebt service expenditures.

M. Equity Classifications

Government-wide Financial Statements:

Equity is classified as net assets and displayed in three components:

Invested in capital assets, net of related debt - Consists of capital assets includingrestricted capital assets, net of accumulated depreciation and reduced by theoutstanding balances of any bonds, notes or other borrowings attributable to theacquisition, construction or improvements of those assets.

Restricted net assets - Consists of net assets with constraints placed on the useeither by external groups such as creditors, grantors, contributors, or laws andregulations of other governments; or law through constitutional provisions orenabling legislation.

Unrestricted net assets - All other net assets not meeting the definition of“restricted” or “invested in capital assets, net of related debt.”

Fund Financial Statements:

Fund balances for governmental funds are reported in classifications thatcomprise a hierarchy based primarily on the extent to which the government isbound to honor constraints on the specific purposes for which amounts in thosefunds can be spent.

Government fund balance is classified as nonspendable, restricted, committed,assigned or unassigned. The following are descriptions of fund classificationsused by the county.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the Year Ended September 30, 2011

Nonspendable fund balance includes items that cannot be spent. This includesamounts that are either not in a spendable form (inventories, prepaid amounts,long-term portion of loans/notes receivable, or property held for resale unless theproceeds from the collection of those receivables or from the sale of thoseproperties are restricted, committed, or assigned) or amounts that are legally orcontractually required to be maintained intact, such as a principal balance of apermanent fund..

Restricted fund balance includes amounts that have constraints placed upon theuse of the resources either by an external party or imposed by law through aconstitutional provision or enabling legislation.

Committed fund balance includes amounts that can be used only for the specificpurposes pursuant to constraints imposed by a formal action of the Board ofSupervisors as approved in the board minutes.

Assigned fund balance includes amounts that are constrained by the county’sintent to be used for a specific purpose, but are neither restricted nor committed. For governmental funds, other than the general fund, this is the residual amountwithin the fund that is not classified as nonspendable and is neither restricted norcommitted. Assignments of fund balance are created by the CountyAdministrator pursuant to authorization established by the policy adopted by thecounty.

Unassigned fund balance is the residual classification for the general fund. Thisclassification represents fund balance that has not been assigned to other fundsand that has not been restricted, committed, or assigned to specific purposeswithin the general fund. The general fund should be the only fund that reports apositive unassigned fund balance amount. In other governmental funds ifexpenditures incurred for specific purposes exceeded the amounts restricted,committed or assigned to those purposes, it may be necessary to report a negativeunassigned fund balance.

When an expenditure is incurred for purposes for which both restricted andunrestricted (committed, assigned, or unassigned) resources are available, it is theDistrict’s general policy to use restricted resources first. When expenditures areincurred for purposes for which unrestricted (committed, assigned andunassigned) resources are available, and amounts in any of these unrestrictedclassifications could be used, it is the county’s general policy to spend committedresources first, followed by assigned amounts, and then unassigned amounts.

N. Property Tax Revenues

Numerous statues exist under which the Board of Supervisors may levy property

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the Year Ended September 30, 2011

taxes. The selection of authorities is made based on the objectives andresponsibilities of the county. Restrictions associated with property tax leviesvary with the statutory authority. The amount of increase in certain propertytaxes is limited by state law. Generally, this restriction provides that these taxlevies shall produce no more than 110% of the amount which resulted from theassessments of the previous year.

The Board of Supervisors, each year at a meeting in September, levies propertytaxes for the ensuing fiscal year which begins on October 1. Real property taxesbecome a lien on January 1 of the current year, and personal property taxesbecome a lien on March 1 of the current year. Taxes on both real and personalproperty, however, are due on or before February 1 of the next succeeding year. Taxes on motor vehicles and mobile homes become a lien and are due in themonth that coincides with the month of original purchase.

Accounting principles generally accepted in the United States of America requireproperty taxes to be recognized at the levy date if measurable and available. Allproperty taxes are recognized as revenue in the year for which they are levied. Motor vehicle and mobile home taxes do not meet the measurability andcollectibility criteria for property tax recognition because the lien and due datecannot be established until the date of original purchase occurs.

O. Intergovernmental Revenues in Governmental Funds

Intergovernmental revenues, consisting of grants, entitlements and sharedrevenues, are usually recorded in Governmental Funds when measurable andavailable. However, the “available” criterion applies for certain federal grantsand shared revenues when the expenditure is made because the expenditure is theprime factor for determining eligibility. Similarly, if cost sharing or matchingrequirements exist, revenue recognition depends on compliance with theserequirements.

P. Compensated absences

The county has adopted a policy of compensation for accumulated unpaidemployee personal leave. No payment is authorized for accrued major medicalleave. Accounting principles generally accepted in the United States of Americarequire accrual of accumulated unpaid employee benefits as long-term liabilitiesin the government-wide financial statements and Proprietary Funds financialstatements. In fund financial statements, Governmental Funds report thecompensated absence liability payable only if the payable has matured, forexample an employee resigns or retires.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the Year Ended September 30, 2011

(2) Change in Accounting Standards

For the fiscal year ended September 30, 2011, the county implemented GovernmentalAccounting Standard Board (GASB) Statement No. 54, Fund Balance Reporting andGovernmental Fund Type Definitions. This statement enhances the usefulness of fundbalance information by providing clearer fund balance classifications that can be moreconsistently applied and by clarifying the existing governmental fund type definitions. The fund balance amounts for governmental funds have been reclassified in accordancewith GASB Statement No. 54. As a result, amounts previously reported as reserved andunreserved are now reported as nonspendable, restricted, committed, assigned orunassigned.

(3) Prior Period Adjustment

A summary of significant fund equity adjustment is as follows:

Exhibit 2 - Statement of Activities

Explanation Amount

1. To adjust unrecorded infrastructure projects and other adjustmentsmade to correctly present capital assets at year end. $ 7,681,255

(4) Deposits

Primary Government

The carrying amount of the county's total deposits with financial institutions atSeptember 30, 2011, was $14,397,766, and the bank balance was $15,217,726. Thecollateral for public entities’ deposits in financial institutions is held in the name of theState Treasurer under a program established by the Mississippi State Legislature and isgoverned by Section 27-105-5, Miss. Code Ann. (1972). Under this program, the entity’sfunds are protected through a collateral pool administered by the State Treasurer. Financial institutions holding deposits of public funds must pledge securities as collateralagainst those deposits. In the event of failure of a financial institution, securities pledgedby that institution would be liquidated by the State Treasurer to replace the publicdeposits not covered by the Federal Deposit Insurance Corporation (FDIC).

Component Units - Governmental

The carrying amount of the Meridian-Lauderdale County Public Library’s total depositswith financial institutions at September 30, 2011, was $3,095,166. The carrying amountof the Lauderdale County Tourism Commission’s total deposits with financial institutionsat September 30, 2011, was $634,905. The collateral for public entities’ deposits in

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the Year Ended September 30, 2011

financial institutions is held in the name of the State Treasurer under a programestablished by the Mississippi State Legislature and is governed by Section 27-105-5,Miss. Code Ann. (1972). Under this program, the entity’s funds are protected through acollateral pool administered by the State Treasurer. Financial institutions holdingdeposits of public funds must pledge securities as collateral against those deposits. In theevent of failure of a financial institution, securities pledged by that institution would beliquidated by the State Treasurer to replace the public deposits not covered by the FederalDeposit Insurance Corporation (FDIC).

Custodial Credit Risk - Deposits. Custodial credit risk is the risk that in the event of thefailure of a financial institution, the county will not be able to recover deposits orcollateral securities that are in the possession of an outside party. The county does nothave a formal policy for custodial credit risk. However, the Mississippi State Treasurermanages that risk on behalf of the county. Deposits above the FDIC coverage arecollateralized by the pledging financial institution’s trust department or agent in the nameof the Mississippi State Treasurer on behalf of the county.

(5) Interfund Transactions and Balances

The following is a summary of interfund balances at September 30, 2011:

A. Due From/To Other Funds:

Receivable Fund Payable Fund Amount

General Fund Other Governmental Funds $ 41Countywide Road Maintenance General Fund 96,371Combined GO Debt Fund General Fund 55,020Other Governmental Funds General Fund 31,359Other Governmental Funds General Fund 58,218 Total $ 241,009

The receivables represent the tax revenue collected in September 2011 but not settleduntil October 2011. All interfund balances are expected to be repaid within one yearfrom the date of the financial statements.

B. Advances To/From Other Funds:

Receivable Fund Payable Fund Amount

General Fund Other Governmental Funds $ 182,791

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

The purpose of the advances was to provide funds for operating expenditures, anadvance on grant matching requirements and debt service. All advances areexpected to be repaid within one year from the date of the financial statements.

C. Transfers In/Out:

Transfers In Transfers Out Amount

Other Governmental Funds General Fund $ 800,542County Road Maintenance 277,432Combined GO Debt Fund 3,995,858

General Fund Other Governmental Funds 173,330Other Governmental Funds Other Governmental Funds 213,818 Total $ 5,460,980

The purpose of the transfers was to provide funds for debt service payments, grantmatches and capital outlay.

(6) Intergovernmental Receivables

Intergovernmental receivables at September 30, 2011 consisted of the following:

Governmental Activities:

Description AmountTax Collector - Legislative Tax Credit $ 328,396Various Grant Reimbursement 65,307 Total Governmental Activities $ 393,703

(7) Capital Assets

The following is a summary of capital assets activity for the year ended September 30,2011:

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Governmental activities:

Balance Completed BalanceOct. 1, 2010 Additions Deletions Construction Adjustments Sept. 30, 2011

Non-depreciable capital assets: Land $ 14,329,523 111,141 14,440,664 Construction in progress 2,540,427 3,099,317 (4,391,834) 7,520,153 8,768,063

Total non-depreciable capital assets 16,869,950 3,099,317 0 (4,391,834) 7,631,294 23,208,727

Depreciable capital assets: Infrastructure 104,035,872 4,093,717 (123) 108,129,466 Buildings 34,067,111 (5) 34,067,106 Improvements other than buildings 2,349,186 220,773 59,118 298,117 (195,670) 2,613,288 Mobile equipment 12,497,845 189,753 290,597 290,418 12,687,419 Furniture and equipment 3,083,714 246,957 836,389 828,569 3,322,851 Leased property under capital leases 4,346,708 126,588 126,570 4,346,690

Total depreciable capital assets 160,380,436 657,483 1,312,692 4,391,834 1,049,759 165,166,820

Less accumulated depreciation for: Infrastructure 56,562,354 1,000,331 57,562,685 Buildings 6,464,643 660,098 (24,510) 7,100,231 Improvements other than buildings 669,363 80,136 41,880 35,923 743,542 Mobile equipment 9,413,485 500,312 261,540 263,042 9,915,299 Furniture and equipment 2,478,372 174,584 789,559 782,553 2,645,950 Leased property under capital leases 1,460,769 391,280 68,358 (57,210) 1,726,481

Total accumulated depreciation 77,048,986 2,806,741 1,161,337 0 999,798 79,694,188

Total depreciable capital assets, net 83,331,450 (2,149,258) 151,355 4,391,834 49,961 85,472,632

Governmental activities capital assets, net $ 100,201,400 950,059 151,355 0 7,681,255 108,681,359

Adjustments to capital assets were for unrecorded infrastructure projects in the amount of$7,456,542 and other adjustments made to correctly present capital assets at year end.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Business-type activities:

Balance BalanceOct. 1,2010 Additions Deletions Sept. 30, 2011

Depreciable capital assets: Leasehold improvements $ 282,919 2,288 285,207 Mobile equipment - Ambulances 1,242,625 1,242,625 Furniture, fixtures and equipment 1,275,703 195,274 1,470,977

Total depreciable capital assets 2,801,247 197,562 0 2,998,809

Less accumulated depreciation for: Leasehold improvements 91,426 19,348 110,774 Mobile equipment - Ambulances 862,544 163,870 1,026,414 Furniture, fixtures and equipment 906,101 191,819 1,097,920

Total accumulated depreciation 1,860,071 375,037 0 2,235,108

Total depreciable capital assets, net 941,176 (177,475) 0 763,701

Business-type activities capital assets, net $ 941,176 (177,475) 0 763,701

Component Units:

The Meridian-Lauderdale County Public Library capital assets balances at September 30,2011, are as follows:

BalanceSept. 30, 2011

Depreciable capital assets: $ Mobile equipment 17,121 Furniture and equipment 366,979

Total depreciable capital assets 384,100

Less: Accumulated depreciation (312,881)

Component unit capital assets, net $ 71,219

The library’s financial statements do not disclose the changes in capital assets as requiredby the Governmental Accounting and Financial Reporting Standards.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

The Lauderdale County Tourism Commission capital assets balances at September 30,2011, are as follows:

BalanceSept. 30, 2011

Depreciable capital assets: $ Mobile equipment 30,735 Furniture and equipment 37,536

Total depreciable capital assets 68,271

Less: Accumulated depreciation (49,638)

Component unit capital assets, net $ 18,633

The Tourism’s financial statements do not disclose the changes in capitalassets as required by the Governmental Accounting and Financial ReportingStandards.

Depreciation expense was charged to the following functions:

AmountGovernmental Activities: General government $ 543,795 Public safety 753,949 Public works 1,483,178 Culture and recreation 25,819

Total depreciation expense $ 2,806,741

AmountBusiness-type Activities: Metro Ambulance $ 375,037

Commitments with respect to unfinished capital projects at September 30, 2011,consisted of the following:

Description of Commitment Remaining FinancialCommitment

Expected Date ofCompletion

Seth Cobb Road $ 40,103 December 31, 2011Handy Hardware Site Grading $ 105,267 December 31, 2011

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

(8) Claims and Judgments

Risk Financing

The county finances its exposure to risk of loss related to workers' compensation forinjuries to its employees through the Mississippi Public Entity Workers' CompensationTrust, a public entity risk pool. The county pays premiums to the pool for its workers'compensation insurance coverage, and the participation agreement provides that the poolwill be self-sustaining through member premiums. The retention for the pool is$1,000,000 for each accident and completely covers statutory limits set by the Workers'Compensation Commission. Risk of loss is remote for claims exceeding the pool'sretention liability. However, the pool also has catastrophic reinsurance coverage forstatutory limits above the pool’s retention, provided by Safety National CasualtyCorporation, effective from January 1, 2011, to January 1, 2012. The pool may make anoverall supplemental assessment or declare a refund depending on the loss experience ofall the entities it insures.

(9) Operating Leases

As Lessor:

The county receives income from property it leases under a noncancellable operatinglease. Total income from such lease was $417,661 for the year ended September 30,2011. The future minimum lease payments for these leases are as follows:

Year Ending September 30, Amount

2012 $ 375,000

2013 375,000

2014 375,000

2015 375,000

2016 375,000

2017 - 2021 1,625,000

2022 - 2025 375,000

Total Minimum Payments Required $ 3,875,000

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

(10) Capital Leases

As Lessor:

The county leases the following property with varying terms and options as of September30, 2011:

GovernmentalClasses of Property Activities

Land $ 289,093

The future minimum lease receivables and the present value of the net minimum leasereceivable as of September 30, 2011, are as follows:

Year EndedSeptember 30, Principal

2012 $ 40,0002013 40,0002014 40,0002015 40,0002016 40,0002017 - 2020 143,333

Total $ 343,333

As Lessee:

The county is obligated for the following capital assets acquired through capital leases asof September 30, 2011:

GovernmentalClasses of Property Activities

Mobile equipment $ 3,562,067Furniture and equipment 784,623Less: Accumulated depreciation (1,726,481)

Leased Property Under Capital Leases $ 2,620,209

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

The following is a schedule by years of the total payments due as of September 30, 2011:

Year Ended Governmental ActivitiesSeptember 30, Principal Interest

2012 $ 786,122 20,7802013 193,418 7,0432014 8,3402015 4,170

Total $ 992,050 27,823

(11) Long-term Debt

Debt outstanding as of September 30, 2011, consisted of the following:

FinalAmount Interest Maturity

Description and Purpose Outstanding Rate Date

Governmental Activities:A. General Obligation Bonds: Refunding bonds- Series 2003 $ 515,000 4.375 - 6.25% 03/2012 Recreation Construction - Series 1999 715,000 3.9 - 5.25% 03/2014 Road and Bridge - Series 2000 1,405,000 5.3 - 7.0% 06/2015 Road and Bridge - Series 2004 1,770,000 2.75 - 3.5% 04/2016 Industrial Development - Series 2006 8,610,000 5.3 - 5.75% 02/2022 Industrial Development - Series 2006 8,565,000 7.0 - 7.25% 07/2022 Road and Bridge - Series 2008 7,900,000 3.1 - 4.0% 04/2023 Road and Bridge - Series 2009 835,000 3.0% 09/2019 Series 2010 - Unlimited Refunding 2,075,000 2% 10/2014 Series 2010 - Unlim. Refunding Taxable 1,710,000 2.0 - 3.0% 10/2015 Series 2010 - Taxable Industrial Park Bonds 360,000 0% 03/2020

Total General Obligation Bonds $ 34,460,000

B. Limited Obligation Bonds: Special Obligation Bonds $ 2,455,000 3.0 - 4.0% 7/2019

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

FinalAmount Interest Maturity

Description and Purpose Outstanding Rate DateC. Capital Leases: 5 Fire Trucks $ 41,471 3.95% 11/2011 2 Cat Motorgraders 264,409 4.42% 08/2012 7 F-250 Trucks 20,413 4.21% 06/2012 2006 International Truck 11,817 4.23% 05/2012

24 Ballot Stations 16,269 4.28% 05/2012 Lowboy Trail Boss 35 Ton 5,031 4.23% 07/2012 Alamo Boom Mower 19,026 4.35% 09/2012

8 Mack Dump Trucks 371,374 3.74% 12/2012 E911 System Upgrade 117,226 3.09% 04/2012 100 Two-Way Radios 6,461 3.09% 02/2012

Asphalt Spreader 89,363 3.1% 09/2012 Eventide Audio Recorder 29,190 0% 03/2015

Total Capital Leases $ 992,050

D. Other Loans: MS Development Authority Loan for Drainage - S. Industrial Park $ 348,319 3.0% 04/2016 Reappraisal 50,000 4.07% 06/2012 Total Other Loans $ 398,319

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Annual debt service requirements to maturity for the following debt reported in theStatement of Net Assets are as follows:

Governmental Activities:

Year Ending General Obligation BondsSeptember 30, Principal Interest2012 $ 3,935,000 1,506,4822013 3,510,000 1,371,1942014 3,600,000 1,242,4522015 2,760,000 1,113,1352016 2,040,000 997,1272017-2021 9,475,000 3,708,8272022-2026 9,140,000 1,327,219Total $ 34,460,000 11,266,436

Year Ending Special Obligation BondsSeptember 30, Principal Interest2012 $ 260,000 92,0102013 275,000 83,4302014 285,000 73,8052015 300,000 63,5452016 315,000 52,4452017-2020 1,020,000 82,475Total $ 2,455,000 447,710

Year Ending Other LoansSeptember 30, Principal Interest2012 $ 123,420 11,4842013 75,653 7,2162014 77,955 4,9142015 80,325 2,5442016 40,966 469Total $ 398,319 26,627

Legal Debt Margin

The amount of debt, excluding specific exempted debt, that can be incurred by the countyis limited by state statute. Total outstanding debt during a year can be no greater than15% of assessed value of the taxable property within the county, according to the then

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Notes to the Financial StatementsFor the year ended September 30, 2011

last completed assessment for taxation. However, the limitation is increased by 20%whenever a county issues bonds to repair or replace washed out or collapsed bridges onthe public roads of the county. As of September 30, 2011, the amount of outstandingdebt was equal to 6% of the latest property assessments.

Commitments

The Lauderdale County Board of Supervisors entered into agreements with the City ofMeridian related to financing various construction projects. In each agreement, thecounty agreed to service 35% of the total project debt which is repaid from revenuesgenerated by tax increment financing. The following agreements are as noted:

Project NameAgreement

DateAgreement

Amount

CurrentPrincipal

PaidRemaining

Balance

Wal-Mart Supercenter 10/1999 $ 2,200,000 110,250 119,000

Lowe’s 12/2000 1,100,000 47,250 105,000

Crossroads 12/2009 1,400,000 47,250 1,352,750

Highway 19 North Hills 03/2010 105,000 7,000 98,000

$ 211,750 $ 1,674,750

The following is a summary of changes in long-term liabilities and obligations for theyear ended September 30, 2011:

Amount Balance Balance due within

Oct. 1, 2010 Additions Reductions Sept. 30, 2011 one yearGovernmental Activities:

General obligation bonds $ 37,690,000 360,000 3,590,000 34,460,000 3,935,000Special obligation bonds 2,705,000 250,000 2,455,000 260,000Capital leases 1,987,577 995,527 992,050 786,122Other loans 704,020 305,701 398,319 123,420Compensated absences 454,137 4,959 459,096

Total $ 43,540,734 364,959 5,141,228 38,764,465 5,104,542

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

Balance BalanceOct. 1, 2010 Additions Sept. 30, 2011

Business-type Activities:

Compensated absences $ 46,430 7,481 53,911

Total $ 46,430 7,481 53,911

(12) Contingencies

Federal Grants - The county has received federal grants for specific purposes that aresubject to audit by the grantor agencies. Entitlements to these resources are generallyconditional upon compliance with the terms and conditions of grant agreements andapplicable federal regulations, including the expenditure of resources for allowablepurposes. Any disallowance resulting from a grantor audit may become a liability of thecounty. No provision for any liability that may result has been recognized in the county’sfinancial statements.

Litigation - The county is party to legal proceedings, many of which occur in the normalcourse of governmental operations. It is not possible at the present time to estimateultimate outcome or liability, if any, of the county with respect to the variousproceedings. However, the county’s legal counsel believes that ultimate liabilityresulting from these lawsuits will not have a material adverse effect on the financialcondition of the county.

(13) Joint Venture

The county participates in the following joint venture:

Lauderdale County is a participant with the City of Meridian in a joint venture,authorized by Section 57-31-1, Miss. Code Ann. (1972), to operate the East MississippiBusiness Development Corporation. The joint venture was created to encourage, fosterand facilitate economic development in the county. The board is made up of citizens andcorporate members, who are not appointed by the county or the city. The county’sappropriation to the joint venture was $282,600 in fiscal year 2011. Complete financialstatements for the East Mississippi Business Development Corporation can be obtainedfrom PO Box 790, Meridian, MS 39302.

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Lauderdale County, Mississippi

Notes to the Financial StatementsFor the year ended September 30, 2011

(14) Jointly Governed Organizations

The county participates in the following jointly governed organizations:

Central Mississippi Emergency Medical Services District operates in a district composedof the Counties of Attala, Clarke, Copiah, Holmes, Lauderdale, Leake, Madison,Neshoba, Rankin, Scott, Smith, Warren and Yazoo. The Lauderdale County Board ofSupervisors appoints two of the 26 members of the board. The county provided nofinancial support in fiscal year 2011.

East Central Mississippi Planning and Development District operates in a districtcomposed of the Counties of Clarke, Jasper, Kemper, Lauderdale, Leake, Neshoba,Newton, Scott and Smith. The Lauderdale County Board of Supervisors appoints one ofthe 15 members of the board of directors. The county appropriated $48,000 for financialsupport in fiscal year 2011.

East Mississippi Community College operates in a district composed of the Counties ofClay, Kemper, Lauderdale, Lowndes, Noxubee and Oktibbeha. The Lauderdale CountyBoard of Supervisors appoints two of the 12 members of the board of directors. Thecounty appropriated $208,744 for financial support in fiscal year 2011.

The Multi-County Community Service Agency operates in a district composed of theCounties of Clarke, Jasper, Kemper, Lauderdale, Newton and Wayne. The agency wascreated to administer programs conducted by community action agencies, limited purposeagencies and related programs authorized by federal law. The Lauderdale County Boardof Supervisors appoints three of the 24 members of the board of directors. Most of thefunding is derived from federal funds. The county appropriated $35,000 for financialsupport in fiscal year 2011.

Region Ten Mental Health-Mental Retardation Commission operates in a districtcomposed of the Counties of Clarke, Jasper, Kemper, Lauderdale, Leake, Neshoba,Newton, Scott and Smith. The Lauderdale County Board of Supervisors appoints one ofthe nine members of the board of directors. The county appropriated $139,354 forfinancial support in fiscal year 2011.

Mid-Mississippi Development District operates in a district composed of the Counties of Clarke, Jasper, Lauderdale, Newton, Scott and Smith. The district was created toencourage, foster, and facilitate economic development in member counties. Thedistrict’s board of trustees is composed of 30 members, five each from the six-membercounties. The county appropriated the minimal financial support in fiscal year 2011.

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Notes to the Financial StatementsFor the year ended September 30, 2011

(15) Defined Benefit Pension Plan

Plan DescriptionLauderdale County contributes to the Public Employees' Retirement System ofMississippi (PERS), a cost-sharing, multiple-employer defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments anddeath benefits to plan members and beneficiaries. Benefit provisions are established bystate law and may be amended only by the State of Mississippi Legislature. PERS issuesa publicly available financial report that includes financial statements and requiredsupplementary information. That report may be obtained by writing to PublicEmployees' Retirement System of Mississippi, PERS Building, 429 Mississippi Street,Jackson, MS 39201-1005 or by calling 1-800-444-PERS.

Funding PolicyPERS members are required to contribute 9% of their annual covered salary, and thecounty is required to contribute at an actuarially determined rate. The rate at September30, 2011 was 12% of the annual covered payroll. The contribution requirements of PERSmembers and employers are established and may be amended only by the State ofMississippi Legislature. The county’s contributions to PERS for the fiscal years endingSeptember 30, 2011, 2010 and 2009 were $1,173,384, $1,236,192, and $1,301,699,respectively, equal to the required contributions for each year.

(16) Subsequent Events

Events that occur after the statement of net assets date but before the financial statementsare available to be issued must be evaluated for recognition or disclosure. The effects ofsubsequent events that provide evidence about conditions that existed at the statement ofnet assets date are recognized in the accompanying financial statements. Subsequentevents which provide evidence about conditions that existed after the statement of netassets date require disclosure in the accompanying notes. Management of LauderdaleCounty evaluated the activity of the county, through the date the financial statementswere available to be issued, and determined that the following subsequent events haveoccurred that require disclosure in the notes to the financial statements.

1) Date: 11-08-11Issued: General Obligation Refunding BondsAmount: $2,305,000Interest rate: 2 - 3%Maturity: 07-01-19

2) Date: 03-15-12Lease PurchaseAmount: $101,608Interest rate: 2.65%Maturity: 03-15-17

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REQUIRED SUPPLEMENTARY INFORMATION

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LAUDERDALE COUNTY, MISSISSIPPI

Budgetary Comparison Schedule General FundFor the Year Ended September 30, 2011

Actual Original FinalOriginal Final (Non-GAAP Basis) to Final to Actual

Revenues: Property taxes $ 12,417,718 12,392,998 12,392,998 (24,720) - Licenses, commissions and other revenues 534,750 544,965 544,965 10,215 - Fines and forfeitures 1,229,396 1,008,862 1,008,862 (220,534) - Intergovernmental revenues 1,398,265 1,506,148 1,506,148 107,883 - Charges for services 743,000 811,791 811,791 68,791 - Interest income 150,850 131,011 131,011 (19,839) - Miscellaneous revenues 694,748 767,352 767,352 72,604 - Total Revenues 17,168,727 17,163,127 17,163,127 (5,600) -

Expenditures: General government 6,608,217 6,136,860 6,136,860 471,357 - Public safety 8,031,925 7,631,893 7,631,893 400,032 - Health and welfare 888,183 896,713 896,713 (8,530) - Conservation of natural resources 122,356 89,717 89,717 32,639 - Economic development and assistance 61,050 62,575 62,575 (1,525) - Debt service 352,385 413,632 413,632 (61,247) - Total Expenditures 16,064,116 15,231,390 15,231,390 (832,726) -

Excess (Deficiency) of Revenues Over Expenditures 1,104,611 1,931,737 1,931,737 827,126 -

Other Financing Sources (Uses): Proceeds from sale of capital assets 61 61 61 - Compensation from loss on assets 5,490 5,490 5,490 - Transfers in 570,052 340,144 340,144 (229,908) - Transfers out (971,042) (805,022) (805,042) 166,020 (20) Total Other Financing Sources (Uses) (400,990) (459,327) (459,347) (58,337) (20)

Net Change in Fund Balances 703,621 1,472,410 1,472,390 768,789 (20)

Fund Balances: October 1, 2010 1,189,769 2,119,179 2,598,880 929,410 479,701

September 30, 2011 $ 1,893,390 3,591,589 4,071,270 1,698,199 479,681

The notes to the required supplementary information are an integral part of this statement.

Budgeted Amounts

VariancesPositive (Negative)

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LAUDERDALE COUNTY, MISSISSIPPI

Budgetary Comparison Schedule County Road MaintenanceFor the Year Ended September 30, 2011

Actual Original FinalOriginal Final (Non-GAAP Basis) to Final to Actual

Revenues: Property taxes $ 2,431,000 2,344,051 2,344,051 (86,949) - Road and bridge privilege taxes 850,000 918,393 918,393 68,393 - Licenses, commissions and other revenues 450 340 340 (110) - Fines and forfeitures 150,000 198,834 198,834 48,834 - Intergovernmental revenues 803,500 788,656 788,656 (14,844) - Interest income 11 11 11 - Miscellaneous revenues 3,291 3,291 3,291 - Total Revenues 4,234,950 4,253,576 4,253,576 18,626 -

Expenditures: Public Works 4,239,411 2,769,705 2,769,705 1,469,706 - Debt Service 524,557 568,968 568,968 (44,411) - Total Expenditures 4,763,968 3,338,673 3,338,673 1,425,295 -

Excess (Deficiency) of Revenues Over Expenditures (529,018) 914,903 914,903 1,443,921 -

Other Financing Sources (Uses): - (186,046) (186,046) (186,046) -

Net Change in Fund Balances (529,018) 728,857 728,857 1,257,875 -

Fund Balances: October 1, 2010 204,001 432,331 371,615 228,330 (60,716)

September 30, 2011 $ (325,017) 1,161,188 1,100,472 1,486,205 (60,716)

The notes to the required supplementary information are an integral part of this statement.

VariancesPositive (Negative)

Budgeted Amounts

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Lauderdale County, Mississippi

Notes to the Required Supplementary InformationFor the year ended September 30, 2011

A. Budgetary Information.

Statutory requirements dictate how and when the county's budget is to be prepared. Generally, in the month of August, prior to the ensuing fiscal year beginning eachOctober 1, the Board of Supervisors of the county, using historical and anticipated fiscaldata and proposed budgets submitted by the Sheriff and the Tax Assessor-Collector forhis or her respective department, prepares an original budget for each of theGovernmental Funds for said fiscal year. The completed budget for the fiscal yearincludes for each fund every source of revenue, each general item of expenditure, and theunencumbered cash and investment balances. When during the fiscal year it appears tothe Board of Supervisors that budgetary estimates will not be met, it may make revisionsto the budget.

The county's budget is prepared principally on the cash basis of accounting. Allappropriations lapse at year end, and there are no encumbrances to budget because statelaw does not require that funds be available when goods or services are ordered, onlywhen payment is made.

B. Basis of Presentation.

The Budgetary Comparison Schedule - Budget and Actual (Non-GAAP Basis) presentsthe original legally adopted budget, the final legally adopted budget, actual amounts on abudgetary (non GAAP) basis and variances between the final budget and the actualamounts. The schedule is presented for the General Fund and each major SpecialRevenue Fund. The Budgetary Comparison Schedule - Budget and Actual (Non-GAAPBasis) is a part of required supplemental information.

C. Budget/GAAP Reconciliation.

The major differences between the budgetary basis and the GAAP basis are:

1. Revenues are recorded when received in cash (budgetary) as opposed to whensusceptible to accrual (GAAP).

2. Expenditures are recorded when paid in cash (budgetary) as opposed to whensusceptible to accrual (GAAP).

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Lauderdale County, Mississippi

Notes to the Required Supplementary InformationFor the Year Ended September 30, 2011

The following schedule reconciles the budgetary basis schedules to the GAAP basisfinancial statements for the General Fund and each major Special Revenue Fund:

Governmental Fund TypesCounty Road

General Fund MaintenanceBudget (Cash Basis) $ 1,472,390 728,857

Increase (Decrease) Net adjustments for revenue accruals 49,385 (4,469) Net adjustments for expenditure accruals (152,747) (39,211)

GAAP Basis $ 1,369,028 685,177

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SUPPLEMENTAL INFORMATION

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Lauderdale County, MississippiSchedule of Expenditure of Federal AwardsFor the Year Ended September 30, 2011

Federal Grantor/ Federal Agency orPass-through Grantor/ CFDA Pass-through FederalProgram Title Number Number Expenditure

U.S. Department of Housing and Urban Development/Passed-through the Mississippi Development Authority

Community Development Block Grant / State's Program* 14.228 R-103-038-02-KED 2,500 Community Development Block Grant / State's Program* 14.228 R-103-038-04-KED 625,080 Home Investment Partnership Program 14.239 1219-M07-SG28-0942 68,995

696,575

U.S. Department of Justice/Direct Award/

Criminal and Juvenile Justice and Mental HealthCollaboration Program 16.745 2010-MO-BX-0037 30,723

Passed-through the Mississippi Department of Public SafetyEdward Byrne Memorial Justice Assistance Grant Program 16.738 2007-DJ-BX-0224 19,045 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2009-SB-B9-1744 21,208 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2010-DJ-BX-0787 60,432 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2011-DJ-BX-0787 122,250 Edward Byrne Memorial Justice Assistance Grant Program

Recovery Act - Grants to Units of Local Government 16.804 2009-SU-B9-0035 53,896

Total U.S. Department of Justice 307,554

U.S Department of Transportation/Passed-through the Mississippi Department of Transportation

Highway Planning and Construction 20.205 N/A 56,400

Passed-through the Mississippi Department of Public SafetyAlcohol Impaired Driving Countermeasures Incentive Grants 20.601 10-TA-138-1 31,325 Alcohol Impaired Driving Countermeasures Incentive Grants 20.601 11-TA-138-1 54,801 Occupant Protection Incentive Grant 20.602 10-OP-138-1 11,131

Total U.S. Department of Transportation 153,657

U.S. Department of Homeland Security/Direct Award/

Staffing for Adequate Fire and Emergency Response 97.083 EMW-2010-FF-00615 27,728

Passed-through the Mississippi Emergency Management AgencyHazardous Materials Assistance Program 97.021 N/A 7,816 Disaster Grants - Public Assistance 97.036 N/A 5,579 Hazard Mitigation Grant* 97.039 1604-0002-24 38,530 Hazard Mitigation Grant* 97.039 1604-0449 138,030 Emergency Management Performance Grants 97.042 N/A 14,462

Total U.S. Department of Homeland Security 232,145

Total Expenditures of Federal Awards $ 1,389,931

* denotes major program

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

The accompanying Schedule of Expenditures of Federal Awards is prepared on the modified accrual basis of accounting.

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SPECIAL REPORTS

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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT AUDITING STANDARDS

Members of the Board of SupervisorsLauderdale County, Mississippi

We have audited the financial statements of the governmental activities, the business-typeactivities, the aggregate discretely presented component units, each major fund and the aggregateremaining fund information of Lauderdale County, Mississippi, as of and for the year endedSeptember 30, 2011, which collectively comprise the county’s basic financial statements andhave issued our report thereon dated March 2, 2012. We did not audit the financial statements ofthe Metro Ambulance Enterprise Fund, a blended component unit, which represents 100% of theassets and revenues of the enterprise fund column. We did not audit the financial statements ofthe Lauderdale County Tourism Commission or the Meridian-Lauderdale County Public Library,discretely-presented component units, which represents 100 percent, 100 percent and 100percent, respectively, of the assets, net assets and revenues of the governmental component unitscolumn. Those financial statements were audited by other auditors whose reports thereon havebeen furnished to us, and our opinion, insofar, as it relates to the amounts included for theaforementioned component units, is based on the reports of the other auditors. We conductedour audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States.

Internal Control Over Financial Reporting

Management of the county is responsible for establishing and maintaining effective internalcontrol over financial reporting. In planning and performing our audit, we consideredLauderdale County, Mississippi's internal control over financial reporting as a basis fordesigning our auditing procedures for the purpose of expressing our opinions on the financialstatements, but not for the purpose of expressing an opinion on the effectiveness of the county’sinternal control over financial reporting. Accordingly, we do not express an opinion on theeffectiveness of the county’s internal control over financial reporting.

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, toprevent, or detect and correct misstatements on a timely basis. A material weakness is adeficiency, or combination of deficiencies, in internal control, such that there is a reasonablepossibility that a material misstatement of the entity’s financial statements will not be prevented,or detected and corrected on a timely basis.

Our consideration of internal control over financial reporting was for the limited purposedescribed in the first paragraph of this section and was not designed to identify all deficiencies ininternal control over financial reporting that might be deficiencies, significant deficiencies or

1929 Spillway Road, Suite BBrandon, Mississippi 39047

Telephone 601-992-5292 Fax 601-992-203371

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material weaknesses. We did not identify any deficiencies in internal control that we consider tobe material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Lauderdale County, Mississippi'sfinancial statements are free of material misstatement, we performed tests of its compliance withcertain provisions of laws, regulations, contracts and grant agreements, noncompliance withwhich could have a direct and material effect on the determination of financial statementamounts. However, providing an opinion on compliance with those provisions was not anobjective of our audit, and accordingly, we do not express such an opinion. The results of ourtests disclosed no instances of noncompliance or other matters that are required to be reportedunder Government Auditing Standards.

This report is intended solely for the information and use of management, the Board ofSupervisors, others within the entity, and federal awarding agencies and pass through entitiesand is not intended to be and should not be used by anyone other than this specified parties. However, this report is a matter of public record and its distribution is not limited.

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INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH REQUIREMENTSTHAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR

PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

Members of the Board of SupervisorsLauderdale County, Mississippi

Compliance

We have audited the compliance of Lauderdale County, Mississippi, with the types ofcompliance requirements described in the U.S. Office of Management and Budget (OMB)Circular A-133 Compliance Supplement that could have a direct and material effect on its majorfederal programs for the year ended September 30, 2011. Lauderdale County, Mississippi’smajor federal programs are identified in the summary of auditor’s results section of theaccompanying Schedule of Findings and Questioned Costs. Compliance with the requirementsof laws, regulations, contracts and grants applicable to its major federal programs is theresponsibility of Lauderdale County, Mississippi’s management. Our responsibility is to expressan opinion on Lauderdale County, Mississippi’s compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally acceptedin the United States of America; the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States; andOMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtainreasonable assurance about whether noncompliance with the types of compliance requirementsreferred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Lauderdale County,Mississippi's compliance with those requirements and performing such other procedures as weconsidered necessary in the circumstances. We believe that our audit provides a reasonablebasis for our opinion. Our audit does not provide a legal determination on Lauderdale County,Mississippi’s compliance with those requirements.

In our opinion, Lauderdale County, Mississippi, complied, in all material respects, with therequirements referred to above that could have a direct and material effect on its major federalprograms for the year ended September 30, 2011.

1929 Spillway Road, Suite BBrandon, Mississippi 39047

Telephone 601-992-5292 Fax 601-992-2033

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Internal Control Over Compliance

The management of Lauderdale County, Mississippi, is responsible for establishing andmaintaining effective internal control over compliance with requirements of laws, regulations,contracts and grants applicable to federal programs. In planning and performing our audit, weconsidered the county’s internal control over compliance with the requirements that could have adirect and material effect on a major federal program to determine our auditing procedures forthe purpose of expressing our opinion on compliance and to test and report on internal controlover compliance in accordance with OMB Circular A-133, but not for the purpose of expressingan opinion on the effectiveness of internal control over compliance. Accordingly, we do notexpress an opinion on the effectiveness of the county’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a controlover compliance does not allow management or employees, in the normal course of performingtheir assigned functions, to prevent, or detect and correct, noncompliance with a type ofcompliance requirement of a federal program on a timely basis. A material weakness in internalcontrol over compliance is a deficiency, or combination of deficiencies, in internal control overcompliance, such that there is a reasonable possibility that material noncompliance with a type ofcompliance requirement of a federal program will not be prevented, or detected and corrected, ona timely basis.

Our consideration of internal control over compliance was for the limited purpose described inthe first paragraph of this section and was not designed to identify all deficiencies in internalcontrol over compliance that might be deficiencies, significant deficiencies or materialweaknesses. We did not identify any deficiencies in internal control over compliance that weconsider to be material weaknesses, as defined above.

This report is intended solely for the information and use of management, the Board ofSupervisors, others within the entity, and federal awarding agencies and pass-through entitiesand is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

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INDEPENDENT AUDITOR’S REPORT ON CENTRAL PURCHASING SYSTEM, INVENTORY CONTROL SYSTEM AND PURCHASE CLERK SCHEDULES

(REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972))

Members of the Board of SupervisorsLauderdale County, Mississippi

We have examined Lauderdale County, Mississippi’s (the County) compliance with establishingand maintaining a central purchasing system and inventory control system in accordance withSections 31-7-101 through 31-7-127, Miss. Code Ann. (1972) and compliance with thepurchasing requirements in accordance with the bid requirements of Section 31-7-13, Miss. CodeAnn. (1972) during the year ended September 30, 2011. The Board of Supervisors ofLauderdale County, Mississippi, is responsible for the County’s compliance with thoserequirements. Our responsibility is to express an opinion on the County’s compliance based onour examination.

Our examination was conducted in accordance with attestation standards established by theAmerican Institute of Certified Public Accountants and, accordingly, included examining, on atest basis, evidence about the County’s compliance with those requirements and performingother procedures as we considered necessary in the circumstances. We believe our examinationprovides a reasonable basis for our opinion. Our examination does not provide a legaldetermination on the County’s compliance with specified requirements. The Board ofSupervisors of Lauderdale County, Mississippi, has established centralized purchasing for allfunds of the county and has established an inventory control system. The objective of the centralpurchasing system is to provide reasonable, but not absolute, assurance that purchases areexecuted in accordance with state law.

Because of inherent limitations in any central purchasing system and inventory control system,errors or irregularities may occur and not be detected. Also, projection of any current evaluationof the system to future periods is subject to the risk that procedures may become inadequatebecause of changes in conditions or that the degree of compliance with the procedures maydeteriorate.

In our opinion, Lauderdale County, Mississippi, complied in all material respects, with state lawsgoverning central purchasing, inventory and bid requirements for the year ended September 30,2011.

The accompanying schedules of (1) Purchases Not Made from the Lowest Bidder, (2)Emergency Purchases and (3) Purchases Made Noncompetitively from a Sole Source arepresented in accordance with Section 31-7-115, Miss. Code Ann. (1972). The informationcontained on these schedules has been subjected to procedures performed in connection with ouraforementioned study and evaluation of the purchasing system and, in our opinion, is fairlypresented when considered in relation to that examination.

1929 Spillway Road, Suite BBrandon, Mississippi 39047

Telephone 601-992-5292 Fax 601-992-2033

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This report is intended for use in evaluating the central purchasing system and inventory controlsystem of Lauderdale County, Mississippi, and is not intended to be and should not be reliedupon for any other purpose. However, this report is a matter of public record and its distributionis not limited.

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Lauderdale County, Mississippi Schedule 1Schedule of Purchases Not Made From the Lowest BidderFor the Year Ended September 30, 2011

Our test results did not identify any purchases from other than the lowest bidder.

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Lauderdale County, Mississippi Schedule 2Schedule of Emergency PurchasesFor the Year Ended September 30, 2011

Date Item PurchasedAmount Paid Vendor

Reason for EmergencyPurchase

08-15-11 (3) bridge headwalls $ 65,160 D&E Construction Total wing wall collapseon bridge on Zero Road

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Lauderdale County, Mississippi Schedule 3Schedule of Purchases Made Noncompetitively From a Sole SourceFor the Year Ended September 30, 2011

Date Item PurchasedAmount Paid Vendor

08-15-11 900 Alert FM Receivers forGSSNet/First Alert System

$ 145,295 Global Security Systems

08-29-11 TPE-5900-ED Live Scan BookingStation with Accessories

$ 34,214 Identix, Inc.

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LIMITED INTERNAL CONTROL AND COMPLIANCE REVIEW MANAGEMENT REPORT

Members of the Board of SupervisorsLauderdale County, Mississippi

In planning and performing our audit of the financial statements of Lauderdale County,Mississippi for the year ended September 30, 2011, we considered Lauderdale County,Mississippi’s internal control to determine our auditing procedures for the purpose of expressingan opinion on the financial statements and not to provide assurance on internal control.

In addition, for areas not considered material to Lauderdale County, Mississippi’s financialreporting, we have performed some additional limited internal control and state legal compliancereview procedures as identified in the state legal compliance audit program issued by the Officeof the State Auditor. Our procedures were substantially less in scope than an audit, the objectiveof which is the expression of an opinion on the county’s compliance with these requirements. Accordingly, we do not express such an opinion. This report does not affect our report datedMarch 2, 2012, on the financial statements of Lauderdale County, Mississippi.

Although no findings came to our attention as a result of these review procedures andcompliance tests, these procedures and tests cannot and do not provide absolute assurance thatall state legal requirements have been complied with. Also, our consideration of the internalcontrol would not necessarily disclose all matters within the internal control that might beweaknesses. In accordance with Section 7-7-211, Miss. Code Ann. (1972), the Office of theState Auditor, when deemed necessary, may conduct additional procedures and tests oftransactions for this or other fiscal years to ensure compliance with legal requirements.

This report is intended solely for the information and use of management, the Board ofSupervisors, and others within the entity and is not intended to be and should not be used byanyone other than this party. However, this report is a matter of public record and itsdistribution is not limited.

Fortenberry & Ballard, PC Certified Public AccountantsMarch 2, 2012

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SCHEDULE OF FINDINGS AND QUESTIONED COSTS

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Lauderdale County, Mississippi

Schedule of Findings and Questioned CostsFor the Year Ended September 30, 2011

Section I: Summary of Auditor’s Results

Financial Statements:

1. Type of auditor’s report issued on the financial statements: Unqualified

2. Internal control over financial reporting:

a. Material weaknesses identified? Nob. Significant deficiencies identified that are not considered to be material

weaknesses? None reported

3. Noncompliance material to the financial statements noted? No

Federal Awards:

4. Internal control over major programs:

a. Material weaknesses identified? Nob. Significant deficiencies identified that are not considered to be material

weaknesses? None reported

5. Type of auditor’s report issued on compliance for major federal programs: Unqualified

6. Any audit finding(s) disclosed that are required to be reported in accordance withSection __.510(a) of OMB Circular A-133? No

7. Federal Programs identified:

a. Community Development Block Grants - State’s ProgramsCFDA # 14.228

b. Hazard Mitigation GrantCFDA # 97.039

8. The dollar threshold used to distinguish between type A and type B programs: $300,000

9. Auditee qualified as low-risk auditee? No

10. Prior fiscal year audit finding and questioned cost relative to federal awards whichwould require the auditee to prepare a summary schedule of prior audit findings asdiscussed in Section __.510(b) of OMB Circular A-133? No

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Section II: Financial Statements Findings

The results of our tests did not disclose any findings related to financial statements that arerequired to be reported by Government Auditing Standards.

Section III: Federal Awards Findings and Questioned Costs

The results of our tests did not disclose any findings and questioned costs related to federalawards.

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APPENDIX C

UNAUDITED FINANCIAL STATEMENTS FOR THE COUNTY FOR FISCAL YEAR

ENDED SEPTEMBER 30, 2012

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CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 1

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-000-002 CASH IN BANK 4,272,531.77

001-000-015 PETTY CASH 2,639.99

001-000-016 LAUDERDALE COUNTY PETTY CASH 5,000.00

001-000-056 ADVANCES TO OTHER FUNDS 208,537.14

001-000-160 OTHER CURR PAYABLE 1,009.07

001-000-190 FUND BALANCE-UNRESERVED 3,259,490.87

001-000-200 REALTY/PERSONAL 9,359,159.46

001-000-201 MOTOR VEHICLE 1,714,594.79

001-000-202 MOBILE HOME 86,144.71

001-000-203 PRIOR YEAR PROPERTY TAXES 300,882.60

001-000-204 LAND REDEMPTION 207,866.31

001-000-205 PENALTIES/INT ON DELINQ TAXES 205,060.98

001-000-206 MINERAL LEASE 77.60

001-000-207 OVERBID ON LAND SALE 103,262.12

001-000-211 LOCAL PRIV LICENSES 15,059.50

001-000-212 CHANCERY CLERK FEES 6,521.94

001-000-213 CIRCUIT CLERK FEES 30,795.27

001-000-214 TAX COLLECTOR COMM AND FEES 299,920.48

001-000-215 SHERIFF FEES 80,960.70

001-000-216 JUSTICE COURT CLERK FEES 53,074.87

001-000-218 MAILING FEES 10.29

001-000-221 MOBILE HOME REGISTRATION FEES 1,400.00

001-000-222 MOTOR VEHICLE INTERFACING FEE 32,652.50

001-000-223 AIRCRAFT REGISTRATION 1,556.62

001-000-224 COURT REPORTER FEES 1,000.00

001-000-225 FEES JUST COURT CRIMESTOPPERS 3,977.00

001-000-230 JUSTICE COURT FINES 726,571.49

001-000-232 CIRCUIT COURT FINES 263,756.86

001-000-237 BOND FORFEITURES 43,524.00

001-000-261 REIMBURSE FOOD STAMPS/WELFARE 103,509.84

001-000-262 REIMBURSE HOMESTEAD EXEMPTION 824,561.02

001-000-265 REIMB EMERG MGMT FUND 23,336.70

001-000-266 RENTAL CAR TAX 90,099.80

001-000-267 RAIL CAR TAX 155,515.45

001-000-268 RESTRICTED FOR GENERAL GOV 33,584.37

001-000-283 HEAVY TRUCK PRIVILEGE 209,085.19

001-000-286 TIMBER SEVERANCE 17,750.79

001-000-291 FED/ST PAYMENT IN LIEU OF TAX 26,119.00

001-000-292 LOCAL PAYMENT IN LIEU OF TAXES 47,944.00

001-000-296 STATE SHARED REVENUE 450.00

001-000-321 REIMB FOR HOUSING PRISONERS 765,034.00

001-000-323 MISC FUNDS - SHERIFFS DEPT 909.59

001-000-330 INTEREST INCOME 98,753.97

001-000-332 RENTS 120,817.76

001-000-337 COPYING AND REPRODUCTION 3,385.00

001-000-338 REFUND OF PRIOR YEAR EXPEND 8.46

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001-000-341 CANCELLED WARRANTS 7,229.96

001-000-342 ARCHIVES HISTORY RECORDS MANG 7,327.00

001-000-343 REIMBURSE UTILITIES - DHS 25,529.69

001-000-345 OTHER CITY OF MERIDIAN 35,000.00

001-000-346 OTHER CITY OF MARION 1,000.00

001-000-348 ANNUAL DEPRECIATION 6,000.00

001-000-350 LATE FEES-JUSTICE COURT FINES 28,115.23

001-000-351 MARRIAGE FEES 3,850.00

001-000-352 CONSTABLE FEES 168,610.50

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 2

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-000-353 FLOOD PERMITS 13,780.00

001-000-354 OTHER MISC REVENUE 91,898.12

001-000-355 WORTHLESS CHECK COLLECTIONS 40,360.64

001-000-356 REIMBURSE MEDICAL / INMATE 6,267.15

001-000-357 2% COMM COBRA INSURANCE 392.02

001-000-358 EXCESS FEES / CHANCERY CLERK 122,286.00

001-000-359 EXCESS FEES / CIRCUIT CLERK 80,517.66

001-000-369 REIMB CO PROSC ATTY 22,608.31

001-000-370 SHERIFFS REPORT FEES 9,019.65

001-000-371 EXPUNGEMENT FEES 700.00

001-000-385 COMP LOSS / DAMAGE ASSETS 42,063.30

001-000-387 TRANSFER IN 555,947.71

001-100-400 OFFICIALS SALARIES SUPV 223,500.00

001-100-465 STATE RETIREMENT MATCHING 29,121.90

001-100-466 SOCIAL SECURITY MATCHING 16,162.58

001-100-468 GROUP INSURANCE 28,180.50

001-100-475 TRAVEL AND SUBSISTENCE 8,478.31

001-100-476 MEALS AND LODGING 13,289.46

001-100-479 TRAVEL IN PUBLIC CARRIER 4,770.63

001-100-502 TELEPHONE SERVICE 5,154.20

001-100-520 CONTRACTUAL PRINTING 152.15

001-100-542 VEHICLES- OUTSIDE REPAIRS 4,105.57

001-100-546 OTHER REPAIRS & MAINTENANCE 1,048.00

001-100-570 INSURANCE AND FIDELITY 3,890.00

001-100-571 DUES AND SUBSCRIPTIONS 2,125.00

001-100-581 OTHER CONTRACTUAL SERVICES 58,599.06

001-100-603 OFFICE SUPPLIES AND MATERIALS 1,534.06

001-100-695 OTHER CONSUMABLE SUPPLIES/MAT 777.14

001-100-915 VEHICLES-ABOVE $5,000 20,042.00

001-100-919 FURN/OFC EQMT-LESS THAN $5,000 5,465.46

001-101-446 CLERK OF THE BOARD 3,000.00

001-101-447 ATTEND BOARD MEETINGS 440.00

001-101-448 COUNTY AUDITOR 5,299.92

001-101-449 COUNTY TREASURER 2,500.00

001-101-451 HOMESTEAD EXEMPTION SERVICE 1,400.00

001-101-453 PUB SERV NOT OTHERWISE PROVIDE 5,000.00

001-101-465 STATE RETIREMENT MATCHING 2,158.80

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001-101-466 SOCIAL SECURITY MATCHING 1,242.27

001-101-468 GROUP INSURANCE 23,398.43

001-101-501 POSTAGE AND BOX RENT 20,568.67

001-101-502 TELEPHONE SERVICE 2,620.01

001-101-520 CONTRACTUAL PRINTING 2,984.35

001-101-543 OFF FURN & EQUIP- OUTSIDE REP 99.00

001-101-544 SERVICE & MAINTENANCE CONTRACT 4,812.74

001-101-547 ELECTRICAL REPAIRS 328.78

001-101-570 INSURANCE AND FIDELITY 731.00

001-101-571 DUES AND SUBSCRIPTIONS 1,162.00

001-101-581 OTHER CONTRACTUAL SERVICES 1,040.00

001-101-600 RECORD BOOKS/BINDERS/DOCKETS 6,011.50

001-101-602 DUP AND REPRODUCTION MATERIALS 1,613.10

001-101-603 OFFICE SUPPLIES AND MATERIALS 8,952.26

001-102-453 PUB SERV NOT OTHERWISE PROVIDE 12,000.00

001-102-455 COUNTY REGISTRAR 19,999.92

001-102-457 STATE FAIL CASES 400.00

001-102-458 VITAL STATISTICS 380.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 3

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-102-465 STATE RETIREMENT MATCHING 4,169.58

001-102-466 SOCIAL SECURITY MATCHING 2,400.66

001-102-468 GROUP INSURANCE 55,527.19

001-102-475 TRAVEL AND SUBSISTENCE 250.00

001-102-476 MEALS AND LODGING 438.00

001-102-501 POSTAGE AND BOX RENT 7,000.00

001-102-502 TELEPHONE SERVICE 695.26

001-102-520 CONTRACTUAL PRINTING 1,962.36

001-102-544 SERVICE & MAINTENANCE CONTRACT 5,653.38

001-102-570 INSURANCE AND FIDELITY 196.00

001-102-571 DUES AND SUBSCRIPTIONS 394.00

001-102-581 OTHER CONTRACTUAL SERVICES 207.75

001-102-600 RECORD BOOKS/BINDERS/DOCKETS 247.50

001-102-602 DUP AND REPRODUCTION MATERIALS 524.78

001-102-603 OFFICE SUPPLIES AND MATERIALS 2,734.07

001-103-400 OFFICIALS SALARIES SUPV 63,999.96

001-103-402 DEPUTIES SALARIES 23,797.09

001-103-465 STATE RETIREMENT MATCHING 11,426.51

001-103-466 SOCIAL SECURITY MATCHING 6,668.08

001-103-468 GROUP INSURANCE 7,927.46

001-103-475 TRAVEL AND SUBSISTENCE 1,608.00

001-103-476 MEALS AND LODGING 3,205.85

001-103-477 TRAVEL IN PRIVATE VEHICLE 107.10

001-103-501 POSTAGE AND BOX RENT 70.00

001-103-502 TELEPHONE SERVICE 2,104.17

001-103-520 CONTRACTUAL PRINTING 1,052.80

001-103-521 LEGAL ADVERTISING 979.80

001-103-544 SERVICE & MAINTENANCE CONTRACT 385.65

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001-103-547 ELECTRICAL REPAIRS 1,150.73

001-103-570 INSURANCE AND FIDELITY 1,243.00

001-103-571 DUES AND SUBSCRIPTIONS 980.00

001-103-581 OTHER CONTRACTUAL SERVICES 100.00

001-103-602 DUP AND REPRODUCTION MATERIALS 38.55

001-103-603 OFFICE SUPPLIES AND MATERIALS 2,252.87

001-103-681 REPAIR & REPLACEMENT PARTS 131.42

001-103-695 OTHER CONSUMABLE SUPPLIES/MAT 31.00

001-103-919 FURN/OFC EQMT-LESS THAN $5,000 233.73

001-104-400 OFFICIALS SALARIES SUPV 17,843.76

001-104-402 DEPUTIES SALARIES 287,876.70

001-104-465 STATE RETIREMENT MATCHING 46,751.15

001-104-466 SOCIAL SECURITY MATCHING 22,843.98

001-104-468 GROUP INSURANCE 55,837.89

001-104-475 TRAVEL AND SUBSISTENCE 382.50

001-104-476 MEALS AND LODGING 593.96

001-104-501 POSTAGE AND BOX RENT 50,110.00

001-104-502 TELEPHONE SERVICE 3,078.09

001-104-520 CONTRACTUAL PRINTING 5,141.19

001-104-521 LEGAL ADVERTISING 875.00

001-104-544 SERVICE & MAINTENANCE CONTRACT 27,193.98

001-104-547 ELECTRICAL REPAIRS 164.39

001-104-570 INSURANCE AND FIDELITY 2,975.00

001-104-571 DUES AND SUBSCRIPTIONS 780.00

001-104-581 OTHER CONTRACTUAL SERVICES 341.48

001-104-602 DUP AND REPRODUCTION MATERIALS 264.95

001-104-603 OFFICE SUPPLIES AND MATERIALS 6,985.55

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 4

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-104-919 FURN/OFC EQMT-LESS THAN $5,000 1,796.49

001-106-467 WORKERS COMPENSATION INSURANCE 49,321.18

001-106-468 GROUP INSURANCE 6,374.36

001-106-469 UNEMPLOYMENT INSURANCE 2,500.00

001-106-475 TRAVEL AND SUBSISTENCE 93.50

001-106-502 TELEPHONE SERVICE 45,288.91

001-106-520 CONTRACTUAL PRINTING 838.75

001-106-521 LEGAL ADVERTISING 18,442.00

001-106-544 SERVICE & MAINTENANCE CONTRACT 4,026.69

001-106-550 LEGAL FEES 27,064.75

001-106-551 AUDITING FEES 39,085.63

001-106-552 MEDICAL FEES 575.00

001-106-555 ENGINEERING FEES 17,409.83

001-106-570 INSURANCE AND FIDELITY 303,950.50

001-106-571 DUES AND SUBSCRIPTIONS 3,336.03

001-106-581 OTHER CONTRACTUAL SERVICES 30,732.19

001-106-599 REFUND VOIDED TAX SALE 3,383.35

001-106-602 DUP AND REPRODUCTION MATERIALS 852.83

001-106-603 OFFICE SUPPLIES AND MATERIALS 2,880.15

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001-106-690 RADIO/TV/ELECTRONIC SUPPLY PTS 67.00

001-106-695 OTHER CONSUMABLE SUPPLIES/MAT 1,592.23

001-106-802 INTEREST EXPENSE 5,667.24

001-106-919 FURN/OFC EQMT-LESS THAN $5,000 3,080.00

001-107-409 OTHER PROFESSIONAL SALARIES 50,169.60

001-107-465 STATE RETIREMENT MATCHING 6,515.31

001-107-466 SOCIAL SECURITY MATCHING 3,318.52

001-107-468 GROUP INSURANCE 12,566.74

001-107-475 TRAVEL AND SUBSISTENCE 300.00

001-107-476 MEALS AND LODGING 424.22

001-107-501 POSTAGE AND BOX RENT 90.00

001-107-502 TELEPHONE SERVICE 374.93

001-107-542 VEHICLES- OUTSIDE REPAIRS 5.00

001-107-544 SERVICE & MAINTENANCE CONTRACT 10,600.00

001-107-570 INSURANCE AND FIDELITY 1,276.00

001-107-571 DUES AND SUBSCRIPTIONS 150.00

001-107-581 OTHER CONTRACTUAL SERVICES 16,995.00

001-107-602 DUP AND REPRODUCTION MATERIALS 138.49

001-107-603 OFFICE SUPPLIES AND MATERIALS 2,469.19

001-107-671 GASOLINE 231.96

001-107-680 TIRES AND TUBES 356.68

001-107-681 REPAIR & REPLACEMENT PARTS 20.66

001-107-695 OTHER CONSUMABLE SUPPLIES/MAT 12.00

001-107-915 VEHICLES-ABOVE $5,000 14,515.00

001-107-919 FURN/OFC EQMT-LESS THAN $5,000 3,157.92

001-120-401 ADMINISTRATOR SALARY 90,499.92

001-120-404 OFFICE CLERICAL SALARIES 110,948.23

001-120-465 STATE RETIREMENT MATCHING 26,276.69

001-120-466 SOCIAL SECURITY MATCHING 14,278.41

001-120-468 GROUP INSURANCE 26,083.34

001-120-475 TRAVEL AND SUBSISTENCE 1,290.00

001-120-476 MEALS AND LODGING 956.49

001-120-477 TRAVEL IN PRIVATE VEHICLE 102.00

001-120-502 TELEPHONE SERVICE 322.44

001-120-570 INSURANCE AND FIDELITY 1,962.00

001-120-571 DUES AND SUBSCRIPTIONS 105.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 5

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-120-603 OFFICE SUPPLIES AND MATERIALS 1,617.61

001-120-671 GASOLINE 1,433.29

001-120-919 FURN/OFC EQMT-LESS THAN $5,000 4,174.65

001-121-404 OFFICE CLERICAL SALARIES 118,842.36

001-121-465 STATE RETIREMENT MATCHING 15,433.49

001-121-466 SOCIAL SECURITY MATCHING 8,033.90

001-121-468 GROUP INSURANCE 19,376.25

001-121-475 TRAVEL AND SUBSISTENCE 263.68

001-121-544 SERVICE & MAINTENANCE CONTRACT 3,840.00

001-121-571 DUES AND SUBSCRIPTIONS 75.00

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001-121-603 OFFICE SUPPLIES AND MATERIALS 427.15

001-151-430 MAINTENANCE EMPLOYEES SALARIES 100,458.48

001-151-465 STATE RETIREMENT MATCHING 13,000.28

001-151-466 SOCIAL SECURITY MATCHING 6,982.63

001-151-468 GROUP INSURANCE 22,553.09

001-151-502 TELEPHONE SERVICE 3,783.01

001-151-510 UTILITIES 233,860.95

001-151-540 BUILDINGS- OUTSIDE REPAIRS 32,847.73

001-151-542 VEHICLES- OUTSIDE REPAIRS 464.26

001-151-544 SERVICE & MAINTENANCE CONTRACT 66,256.44

001-151-546 OTHER REPAIRS & MAINTENANCE 154.98

001-151-547 ELECTRICAL REPAIRS 2,540.75

001-151-548 PLUMBING REPAIRS 10,039.35

001-151-549 A/C & HEATING REPAIRS 28,139.68

001-151-555 ENGINEERING FEES 3,745.82

001-151-570 INSURANCE AND FIDELITY 167,433.00

001-151-581 OTHER CONTRACTUAL SERVICES 87,494.83

001-151-589 OTHER CONTR SVCS-GARBAGE FEES 1,745.76

001-151-603 OFFICE SUPPLIES AND MATERIALS 643.93

001-151-633 CONCRETE 115.69

001-151-641 BLDGING REPAIRS/SUPPLIES 20,825.50

001-151-642 PAINT AND PRESERVATIES 6,016.27

001-151-643 HARDWARE/PLUMBING/ELECT SUPPLY 3,975.55

001-151-644 SMALL TOOLS 311.71

001-151-645 CUSTODIAL SUPPLY/CLEANING AGT 11,738.88

001-151-671 GASOLINE 3,966.70

001-151-673 LIQUIFIED GAS 18.27

001-151-674 LUBRICATING OILS & GREASE 3.77

001-151-680 TIRES AND TUBES 475.20

001-151-681 REPAIR & REPLACEMENT PARTS 551.23

001-151-690 RADIO/TV/ELECTRONIC SUPPLY PTS 937.18

001-151-695 OTHER CONSUMABLE SUPPLIES/MAT 2,125.50

001-151-696 DRUGS AND MEDICINE 867.94

001-151-909 OTHER IMPROVEMENTS ($25,000)+ 58,600.00

001-151-919 FURN/OFC EQMT-LESS THAN $5,000 1,533.70

001-152-408 DATA PROCESSING (EDP) SALARIES 119,997.78

001-152-465 STATE RETIREMENT MATCHING 15,567.09

001-152-466 SOCIAL SECURITY MATCHING 9,060.39

001-152-468 GROUP INSURANCE 12,037.74

001-152-502 TELEPHONE SERVICE 2,136.70

001-152-544 SERVICE & MAINTENANCE CONTRACT 21,648.08

001-152-546 OTHER REPAIRS & MAINTENANCE 200.00

001-152-547 ELECTRICAL REPAIRS 328.78

001-152-570 INSURANCE AND FIDELITY 1,812.00

001-152-581 OTHER CONTRACTUAL SERVICES 7,097.25

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 6

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-152-603 OFFICE SUPPLIES AND MATERIALS 8,286.28

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001-152-643 HARDWARE/PLUMBING/ELECT SUPPLY 667.14

001-152-644 SMALL TOOLS 95.69

001-152-671 GASOLINE 4,213.83

001-152-681 REPAIR & REPLACEMENT PARTS 985.88

001-152-690 RADIO/TV/ELECTRONIC SUPPLY PTS 120.48

001-152-805 LEASE PURCHASE PRINCIPAL 22,633.04

001-152-919 FURN/OFC EQMT-LESS THAN $5,000 13,120.45

001-154-404 OFFICE CLERICAL SALARIES 39,486.54

001-154-465 STATE RETIREMENT MATCHING 5,122.22

001-154-466 SOCIAL SECURITY MATCHING 2,952.90

001-154-468 GROUP INSURANCE 2,850.54

001-154-501 POSTAGE AND BOX RENT 110.00

001-154-502 TELEPHONE SERVICE 62.81

001-154-544 SERVICE & MAINTENANCE CONTRACT 374.76

001-154-602 DUP AND REPRODUCTION MATERIALS 28.30

001-154-603 OFFICE SUPPLIES AND MATERIALS 260.52

001-160-454 ATTENDING COURT 44,950.00

001-160-465 STATE RETIREMENT MATCHING 5,866.66

001-160-466 SOCIAL SECURITY MATCHING 3,438.70

001-160-468 GROUP INSURANCE 17,576.57

001-160-502 TELEPHONE SERVICE 2,633.92

001-160-520 CONTRACTUAL PRINTING 1,534.75

001-160-544 SERVICE & MAINTENANCE CONTRACT 12,077.50

001-160-552 MEDICAL FEES 2,000.00

001-160-556 0THER PROF FEES & SERVICES 13,625.00

001-160-571 DUES AND SUBSCRIPTIONS 272.50

001-160-581 OTHER CONTRACTUAL SERVICES 99,834.03

001-160-600 RECORD BOOKS/BINDERS/DOCKETS 990.00

001-160-602 DUP AND REPRODUCTION MATERIALS 1,001.35

001-160-603 OFFICE SUPPLIES AND MATERIALS 5,519.25

001-161-412 BAILIFF SALARIES 2,920.00

001-161-453 PUB SERV NOT OTHERWISE PROVIDE 5,252.04

001-161-454 ATTENDING COURT 63,861.00

001-161-465 STATE RETIREMENT MATCHING 2,762.63

001-161-466 SOCIAL SECURITY MATCHING 1,709.54

001-161-468 GROUP INSURANCE 326.42

001-161-502 TELEPHONE SERVICE 2,731.04

001-161-520 CONTRACTUAL PRINTING 3,304.05

001-161-544 SERVICE & MAINTENANCE CONTRACT 4,018.18

001-161-556 0THER PROF FEES & SERVICES 5,318.89

001-161-571 DUES AND SUBSCRIPTIONS 150.00

001-161-575 JUROR AND WITNESS FEES 73,775.75

001-161-581 OTHER CONTRACTUAL SERVICES 115,264.54

001-161-582 OTH CONTRACT SER - PUB DEFEND 206,147.40

001-161-600 RECORD BOOKS/BINDERS/DOCKETS 660.00

001-161-602 DUP AND REPRODUCTION MATERIALS 1,202.90

001-161-603 OFFICE SUPPLIES AND MATERIALS 6,044.21

001-161-643 HARDWARE/PLUMBING/ELECT SUPPLY 34.17

001-161-682 EQUIPMENT REPAIR PARTS/SUPPLY 298.00

001-161-693 FOOD FOR JURORS 8,243.39

001-162-400 OFFICIALS SALARIES SUPV 206,340.00

001-162-411 COURT REPORTER SALARIES 91,999.96

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001-162-413 OTHER COURT SALARIES 30,500.04

001-162-454 ATTENDING COURT 64,171.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 7

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-162-465 STATE RETIREMENT MATCHING 45,478.70

001-162-466 SOCIAL SECURITY MATCHING 25,278.67

001-162-468 GROUP INSURANCE 31,902.60

001-162-475 TRAVEL AND SUBSISTENCE 203.01

001-162-502 TELEPHONE SERVICE 1,288.02

001-162-520 CONTRACTUAL PRINTING 348.00

001-162-544 SERVICE & MAINTENANCE CONTRACT 2,724.43

001-162-570 INSURANCE AND FIDELITY 285.00

001-162-571 DUES AND SUBSCRIPTIONS 730.00

001-162-575 JUROR AND WITNESS FEES 1,938.30

001-162-581 OTHER CONTRACTUAL SERVICES 27,219.00

001-162-600 RECORD BOOKS/BINDERS/DOCKETS 2,011.00

001-162-602 DUP AND REPRODUCTION MATERIALS 835.56

001-162-603 OFFICE SUPPLIES AND MATERIALS 3,891.35

001-162-693 FOOD FOR JURORS 158.70

001-162-919 FURN/OFC EQMT-LESS THAN $5,000 3,052.78

001-163-404 OFFICE CLERICAL SALARIES 6,878.04

001-163-454 ATTENDING COURT 44,038.00

001-163-465 STATE RETIREMENT MATCHING 3,340.51

001-163-466 SOCIAL SECURITY MATCHING 1,903.52

001-163-468 GROUP INSURANCE 543.96

001-163-475 TRAVEL AND SUBSISTENCE 200.00

001-163-501 POSTAGE AND BOX RENT 311.00

001-163-520 CONTRACTUAL PRINTING 516.89

001-163-544 SERVICE & MAINTENANCE CONTRACT 1,332.01

001-163-556 0THER PROF FEES & SERVICES 6,875.00

001-163-570 INSURANCE AND FIDELITY 175.00

001-163-571 DUES AND SUBSCRIPTIONS 393.55

001-163-581 OTHER CONTRACTUAL SERVICES 7,938.88

001-163-600 RECORD BOOKS/BINDERS/DOCKETS 2,110.10

001-163-602 DUP AND REPRODUCTION MATERIALS 339.60

001-163-603 OFFICE SUPPLIES AND MATERIALS 1,700.23

001-166-400 OFFICIALS SALARIES SUPV 185,804.16

001-166-401 ADMINISTRATOR SALARY 43,473.04

001-166-413 OTHER COURT SALARIES 103,506.52

001-166-465 STATE RETIREMENT MATCHING 43,297.70

001-166-466 SOCIAL SECURITY MATCHING 23,491.25

001-166-468 GROUP INSURANCE 50,378.16

001-166-469 UNEMPLOYMENT INSURANCE 1,836.00

001-166-475 TRAVEL AND SUBSISTENCE 2,099.80

001-166-476 MEALS AND LODGING 4,511.88

001-166-477 TRAVEL IN PRIVATE VEHICLE 182.04

001-166-501 POSTAGE AND BOX RENT 6,000.00

001-166-502 TELEPHONE SERVICE 1,841.94

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001-166-520 CONTRACTUAL PRINTING 4,009.25

001-166-544 SERVICE & MAINTENANCE CONTRACT 2,777.56

001-166-556 0THER PROF FEES & SERVICES 2,275.00

001-166-570 INSURANCE AND FIDELITY 2,520.00

001-166-571 DUES AND SUBSCRIPTIONS 3,098.02

001-166-581 OTHER CONTRACTUAL SERVICES 5,051.60

001-166-602 DUP AND REPRODUCTION MATERIALS 481.10

001-166-603 OFFICE SUPPLIES AND MATERIALS 5,312.14

001-166-919 FURN/OFC EQMT-LESS THAN $5,000 1,321.99

001-167-400 OFFICIALS SALARIES SUPV 112,750.00

001-167-402 DEPUTIES SALARIES 4,125.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 8

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-167-465 STATE RETIREMENT MATCHING 15,238.30

001-167-466 SOCIAL SECURITY MATCHING 8,641.84

001-167-468 GROUP INSURANCE 57.00

001-167-477 TRAVEL IN PRIVATE VEHICLE 8,515.00

001-167-556 0THER PROF FEES & SERVICES 46.00

001-167-557 AUTOPSIES 47,675.00

001-167-570 INSURANCE AND FIDELITY 175.00

001-167-581 OTHER CONTRACTUAL SERVICES 15,006.67

001-167-615 OTHER PROFESSIONAL SUPPLIES 2,498.78

001-168-404 OFFICE CLERICAL SALARIES 102,695.32

001-168-465 STATE RETIREMENT MATCHING 13,336.33

001-168-466 SOCIAL SECURITY MATCHING 7,451.62

001-168-468 GROUP INSURANCE 12,601.06

001-168-501 POSTAGE AND BOX RENT 2,200.00

001-168-502 TELEPHONE SERVICE 3,079.55

001-168-544 SERVICE & MAINTENANCE CONTRACT 2,522.63

001-168-570 INSURANCE AND FIDELITY 4,999.00

001-168-571 DUES AND SUBSCRIPTIONS 2,925.00

001-168-602 DUP AND REPRODUCTION MATERIALS 558.00

001-168-603 OFFICE SUPPLIES AND MATERIALS 3,000.23

001-168-919 FURN/OFC EQMT-LESS THAN $5,000 3,175.36

001-169-400 OFFICIALS SALARIES SUPV 46,451.04

001-169-465 STATE RETIREMENT MATCHING 6,052.56

001-169-466 SOCIAL SECURITY MATCHING 3,342.92

001-169-468 GROUP INSURANCE 6,306.16

001-169-502 TELEPHONE SERVICE 152.63

001-169-571 DUES AND SUBSCRIPTIONS 50.00

001-169-581 OTHER CONTRACTUAL SERVICES 12,600.00

001-169-603 OFFICE SUPPLIES AND MATERIALS 64.99

001-180-459 ELECTION FEES 14,176.00

001-180-466 SOCIAL SECURITY MATCHING 3,688.44

001-180-468 GROUP INSURANCE 19,554.11

001-180-475 TRAVEL AND SUBSISTENCE 1,720.00

001-180-476 MEALS AND LODGING 428.04

001-180-477 TRAVEL IN PRIVATE VEHICLE 767.67

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001-180-501 POSTAGE AND BOX RENT 2,000.00

001-180-502 TELEPHONE SERVICE 778.66

001-180-520 CONTRACTUAL PRINTING 13,839.51

001-180-530 RENTAL OF REAL PROPERTY 6,600.00

001-180-555 ENGINEERING FEES 1,428.59

001-180-572 ELECTION COMMISSIONER FEES 54,904.00

001-180-573 ELECTION WORKER FEES 100,680.00

001-180-581 OTHER CONTRACTUAL SERVICES 3,061.08

001-180-603 OFFICE SUPPLIES AND MATERIALS 1,047.83

001-180-695 OTHER CONSUMABLE SUPPLIES/MAT 2,115.70

001-180-805 LEASE PURCHASE PRINCIPAL 16,267.74

001-180-806 LEASE PURCHASE INTEREST 710.08

001-180-919 FURN/OFC EQMT-LESS THAN $5,000 1,689.52

001-193-409 OTHER PROFESSIONAL SALARIES 58,678.62

001-193-465 STATE RETIREMENT MATCHING 7,620.32

001-193-466 SOCIAL SECURITY MATCHING 4,397.48

001-193-468 GROUP INSURANCE 12,549.70

001-193-502 TELEPHONE SERVICE 466.65

001-193-544 SERVICE & MAINTENANCE CONTRACT 1,071.86

001-193-603 OFFICE SUPPLIES AND MATERIALS 870.43

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 9

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-193-695 OTHER CONSUMABLE SUPPLIES/MAT 27.47

001-200-400 OFFICIALS SALARIES SUPV 44,000.16

001-200-402 DEPUTIES SALARIES 931,187.70

001-200-403 INVESTIGATORS/DETECTIVES SAL 240,113.64

001-200-404 OFFICE CLERICAL SALARIES 70,033.60

001-200-412 BAILIFF SALARIES 219,755.40

001-200-465 STATE RETIREMENT MATCHING 195,529.96

001-200-466 SOCIAL SECURITY MATCHING 109,524.00

001-200-468 GROUP INSURANCE 212,795.87

001-200-475 TRAVEL AND SUBSISTENCE 7,713.24

001-200-476 MEALS AND LODGING 5,859.00

001-200-501 POSTAGE AND BOX RENT 563.74

001-200-502 TELEPHONE SERVICE 45,517.84

001-200-520 CONTRACTUAL PRINTING 2,004.66

001-200-542 VEHICLES- OUTSIDE REPAIRS 29,270.71

001-200-544 SERVICE & MAINTENANCE CONTRACT 26,267.85

001-200-546 OTHER REPAIRS & MAINTENANCE 4,442.79

001-200-552 MEDICAL FEES 2,577.48

001-200-570 INSURANCE AND FIDELITY 214,424.69

001-200-571 DUES AND SUBSCRIPTIONS 4,678.00

001-200-581 OTHER CONTRACTUAL SERVICES 65,649.90

001-200-602 DUP AND REPRODUCTION MATERIALS 503.66

001-200-603 OFFICE SUPPLIES AND MATERIALS 12,904.73

001-200-613 LAW ENFORCEMENT 9,936.50

001-200-642 PAINT AND PRESERVATIES 1,830.50

001-200-643 HARDWARE/PLUMBING/ELECT SUPPLY 182.34

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001-200-644 SMALL TOOLS 182.62

001-200-645 CUSTODIAL SUPPLY/CLEANING AGT 937.32

001-200-671 GASOLINE 237,062.90

001-200-674 LUBRICATING OILS & GREASE 1,195.80

001-200-675 ANTIFREEZE, STARTER FLUID,ETC 266.58

001-200-680 TIRES AND TUBES 28,440.07

001-200-681 REPAIR & REPLACEMENT PARTS 67,694.06

001-200-682 EQUIPMENT REPAIR PARTS/SUPPLY 386.81

001-200-690 RADIO/TV/ELECTRONIC SUPPLY PTS 228.39

001-200-691 UNIFORMS 6,845.89

001-200-695 OTHER CONSUMABLE SUPPLIES/MAT 5,310.59

001-200-696 DRUGS AND MEDICINE 36.81

001-200-915 VEHICLES-ABOVE $5,000 25,413.00

001-200-917 OTHER MOBILE EQMT-LESS $5,000 1,050.83

001-200-919 FURN/OFC EQMT-LESS THAN $5,000 4,154.36

001-220-400 OFFICIALS SALARIES SUPV 43,999.92

001-220-404 OFFICE CLERICAL SALARIES 43,222.40

001-220-409 OTHER PROFESSIONAL SALARIES 17,122.92

001-220-430 MAINTENANCE EMPLOYEES SALARIES 32,218.97

001-220-432 JAILERS SALARIES 1,618,575.79

001-220-465 STATE RETIREMENT MATCHING 228,302.44

001-220-466 SOCIAL SECURITY MATCHING 129,097.66

001-220-467 WORKERS COMPENSATION INSURANCE 121,462.14

001-220-468 GROUP INSURANCE 395,748.36

001-220-469 UNEMPLOYMENT INSURANCE 1,288.14

001-220-502 TELEPHONE SERVICE 9,445.65

001-220-510 UTILITIES 258,794.57

001-220-520 CONTRACTUAL PRINTING 745.70

001-220-533 RENTAL OF OTHER EQUIPMENT 1,084.20

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 10

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-220-542 VEHICLES- OUTSIDE REPAIRS 195.00

001-220-544 SERVICE & MAINTENANCE CONTRACT 37,862.86

001-220-546 OTHER REPAIRS & MAINTENANCE 8,123.67

001-220-547 ELECTRICAL REPAIRS 14,089.44

001-220-548 PLUMBING REPAIRS 5,704.84

001-220-549 A/C & HEATING REPAIRS 31,205.32

001-220-552 MEDICAL FEES 333,859.74

001-220-570 INSURANCE AND FIDELITY 50,804.52

001-220-571 DUES AND SUBSCRIPTIONS 30.00

001-220-579 FEEDING OF PRISONERS 258,170.12

001-220-581 OTHER CONTRACTUAL SERVICES 22,087.40

001-220-589 OTHER CONTR SVCS-GARBAGE FEES 5,237.28

001-220-600 RECORD BOOKS/BINDERS/DOCKETS 1,096.00

001-220-602 DUP AND REPRODUCTION MATERIALS 2,415.23

001-220-603 OFFICE SUPPLIES AND MATERIALS 3,550.18

001-220-613 LAW ENFORCEMENT 10,204.84

001-220-633 CONCRETE 7.43

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001-220-641 BLDGING REPAIRS/SUPPLIES 26,146.09

001-220-642 PAINT AND PRESERVATIES 193.93

001-220-643 HARDWARE/PLUMBING/ELECT SUPPLY 4,538.21

001-220-644 SMALL TOOLS 2,644.93

001-220-645 CUSTODIAL SUPPLY/CLEANING AGT 44,541.64

001-220-671 GASOLINE 22,757.60

001-220-672 DIESEL FUEL 8,949.87

001-220-674 LUBRICATING OILS & GREASE 86.20

001-220-682 EQUIPMENT REPAIR PARTS/SUPPLY 510.50

001-220-690 RADIO/TV/ELECTRONIC SUPPLY PTS 302.05

001-220-691 UNIFORMS 5,324.56

001-220-692 CLOTHES & DRY GOODS/PRISONERS 24,779.22

001-220-695 OTHER CONSUMABLE SUPPLIES/MAT 2,946.33

001-220-750 GRANTS/SUBSIDIES TO OTHER ORG 28,890.33

001-220-915 VEHICLES-ABOVE $5,000 67,377.00

001-220-919 FURN/OFC EQMT-LESS THAN $5,000 2,815.94

001-220-920 FURN/OFC EQMT $5,000 + 6,778.80

001-221-404 OFFICE CLERICAL SALARIES 302,921.99

001-221-465 STATE RETIREMENT MATCHING 37,684.46

001-221-466 SOCIAL SECURITY MATCHING 20,922.85

001-221-468 GROUP INSURANCE 58,139.14

001-221-475 TRAVEL AND SUBSISTENCE 150.00

001-221-476 MEALS AND LODGING 235.18

001-221-477 TRAVEL IN PRIVATE VEHICLE 167.28

001-221-501 POSTAGE AND BOX RENT 105.06

001-221-502 TELEPHONE SERVICE 6,520.89

001-221-510 UTILITIES 31,738.89

001-221-540 BUILDINGS- OUTSIDE REPAIRS 2,305.00

001-221-544 SERVICE & MAINTENANCE CONTRACT 1,946.85

001-221-548 PLUMBING REPAIRS 3,649.63

001-221-552 MEDICAL FEES 37,277.72

001-221-571 DUES AND SUBSCRIPTIONS 294.79

001-221-579 FEEDING OF PRISONERS 11,841.54

001-221-581 OTHER CONTRACTUAL SERVICES 15,889.79

001-221-589 OTHER CONTR SVCS-GARBAGE FEES 872.88

001-221-591 RANKIN COUNTY-JUV. DETENTION 72,675.00

001-221-592 OTHER CONTR SVCS-ELEC. MONITOR 11,750.00

001-221-602 DUP AND REPRODUCTION MATERIALS 179.05

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 11

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-221-603 OFFICE SUPPLIES AND MATERIALS 1,733.48

001-221-641 BLDGING REPAIRS/SUPPLIES 250.00

001-221-643 HARDWARE/PLUMBING/ELECT SUPPLY 86.57

001-221-645 CUSTODIAL SUPPLY/CLEANING AGT 4,482.91

001-221-671 GASOLINE 792.44

001-221-672 DIESEL FUEL 396.63

001-221-681 REPAIR & REPLACEMENT PARTS 980.08

001-221-690 RADIO/TV/ELECTRONIC SUPPLY PTS 550.00

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001-221-691 UNIFORMS 3,169.20

001-221-692 CLOTHES & DRY GOODS/PRISONERS 395.76

001-221-694 FOOD FOR PRISONERS 557.70

001-221-695 OTHER CONSUMABLE SUPPLIES/MAT 376.86

001-221-696 DRUGS AND MEDICINE 347.87

001-221-750 GRANTS/SUBSIDIES TO OTHER ORG 25,000.00

001-221-919 FURN/OFC EQMT-LESS THAN $5,000 1,998.90

001-221-920 FURN/OFC EQMT $5,000 + 7,800.00

001-222-750 GRANTS/SUBSIDIES TO OTHER ORG 3,977.00

001-223-510 UTILITIES 8,171.89

001-223-544 SERVICE & MAINTENANCE CONTRACT 240.00

001-260-436 OTHER SERVICE EMP SALARIES 115,109.61

001-260-465 STATE RETIREMENT MATCHING 14,958.63

001-260-466 SOCIAL SECURITY MATCHING 8,291.94

001-260-468 GROUP INSURANCE 18,706.48

001-260-475 TRAVEL AND SUBSISTENCE 485.00

001-260-476 MEALS AND LODGING 1,449.68

001-260-477 TRAVEL IN PRIVATE VEHICLE 170.34

001-260-501 POSTAGE AND BOX RENT 225.00

001-260-502 TELEPHONE SERVICE 9,510.02

001-260-520 CONTRACTUAL PRINTING 500.00

001-260-540 BUILDINGS- OUTSIDE REPAIRS 215.20

001-260-542 VEHICLES- OUTSIDE REPAIRS 1,897.94

001-260-544 SERVICE & MAINTENANCE CONTRACT 4,591.86

001-260-547 ELECTRICAL REPAIRS 474.21

001-260-552 MEDICAL FEES 681.94

001-260-570 INSURANCE AND FIDELITY 4,130.00

001-260-571 DUES AND SUBSCRIPTIONS 125.00

001-260-581 OTHER CONTRACTUAL SERVICES 8,746.44

001-260-589 OTHER CONTR SVCS-GARBAGE FEES 872.88

001-260-603 OFFICE SUPPLIES AND MATERIALS 1,532.11

001-260-614 PHOTOGRAPHY/REPRODUCTION SUPPY 179.98

001-260-633 CONCRETE 450.00

001-260-642 PAINT AND PRESERVATIES 233.57

001-260-644 SMALL TOOLS 458.63

001-260-645 CUSTODIAL SUPPLY/CLEANING AGT 468.28

001-260-671 GASOLINE 3,785.01

001-260-672 DIESEL FUEL 10,395.34

001-260-674 LUBRICATING OILS & GREASE 89.55

001-260-675 ANTIFREEZE, STARTER FLUID,ETC 84.12

001-260-680 TIRES AND TUBES 3,006.80

001-260-681 REPAIR & REPLACEMENT PARTS 4,006.75

001-260-682 EQUIPMENT REPAIR PARTS/SUPPLY 198.08

001-260-690 RADIO/TV/ELECTRONIC SUPPLY PTS 359.34

001-260-691 UNIFORMS 2,065.35

001-260-695 OTHER CONSUMABLE SUPPLIES/MAT 11,268.86

001-260-696 DRUGS AND MEDICINE 90.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 12

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

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------------------------------------------------------------------------------------------------------------------------------------

001-260-919 FURN/OFC EQMT-LESS THAN $5,000 28,817.60

001-262-468 GROUP INSURANCE 19,685.31

001-262-556 0THER PROF FEES & SERVICES 176,915.50

001-262-570 INSURANCE AND FIDELITY 1,330.00

001-262-581 OTHER CONTRACTUAL SERVICES 91.50

001-262-690 RADIO/TV/ELECTRONIC SUPPLY PTS 609.00

001-262-691 UNIFORMS 2,092.25

001-262-917 OTHER MOBILE EQMT-LESS $5,000 5,798.00

001-262-919 FURN/OFC EQMT-LESS THAN $5,000 14,582.00

001-401-458 VITAL STATISTICS 4,182.00

001-411-436 OTHER SERVICE EMP SALARIES 70,953.20

001-411-465 STATE RETIREMENT MATCHING 9,212.71

001-411-466 SOCIAL SECURITY MATCHING 5,323.25

001-411-468 GROUP INSURANCE 14,889.63

001-411-475 TRAVEL AND SUBSISTENCE 120.00

001-411-476 MEALS AND LODGING 725.00

001-411-502 TELEPHONE SERVICE 1,292.26

001-411-510 UTILITIES 14,489.95

001-411-542 VEHICLES- OUTSIDE REPAIRS 603.57

001-411-544 SERVICE & MAINTENANCE CONTRACT 74.01

001-411-570 INSURANCE AND FIDELITY 4,246.73

001-411-581 OTHER CONTRACTUAL SERVICES 2,004.13

001-411-602 DUP AND REPRODUCTION MATERIALS 66.95

001-411-603 OFFICE SUPPLIES AND MATERIALS 809.15

001-411-644 SMALL TOOLS 526.25

001-411-645 CUSTODIAL SUPPLY/CLEANING AGT 5,435.70

001-411-671 GASOLINE 9,894.85

001-411-680 TIRES AND TUBES 800.64

001-411-681 REPAIR & REPLACEMENT PARTS 1,183.03

001-411-691 UNIFORMS 1,473.39

001-411-695 OTHER CONSUMABLE SUPPLIES/MAT 1,488.31

001-411-696 DRUGS AND MEDICINE 2,551.73

001-411-919 FURN/OFC EQMT-LESS THAN $5,000 2,750.00

001-420-701 GRANTS OTHER GOVERNMENT AGENCY 269,000.00

001-440-701 GRANTS OTHER GOVERNMENT AGENCY 139,354.00

001-440-750 GRANTS/SUBSIDIES TO OTHER ORG 60,000.00

001-450-402 DEPUTIES SALARIES 20,691.60

001-450-465 STATE RETIREMENT MATCHING 2,576.56

001-450-466 SOCIAL SECURITY MATCHING 1,544.42

001-450-468 GROUP INSURANCE 4,761.07

001-450-501 POSTAGE AND BOX RENT 3,000.00

001-450-502 TELEPHONE SERVICE 17,262.69

001-450-510 UTILITIES 37,382.56

001-450-543 OFF FURN & EQUIP- OUTSIDE REP 812.00

001-450-544 SERVICE & MAINTENANCE CONTRACT 8,445.00

001-450-581 OTHER CONTRACTUAL SERVICES 55,363.72

001-450-589 OTHER CONTR SVCS-GARBAGE FEES 1,740.00

001-450-602 DUP AND REPRODUCTION MATERIALS 2,844.43

001-450-603 OFFICE SUPPLIES AND MATERIALS 6,324.60

001-450-639 SIGNS 31.08

001-450-641 BLDGING REPAIRS/SUPPLIES 238.00

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001-450-645 CUSTODIAL SUPPLY/CLEANING AGT 2,759.06

001-450-695 OTHER CONSUMABLE SUPPLIES/MAT 40.00

001-450-701 GRANTS OTHER GOVERNMENT AGENCY 12,000.00

001-451-437 SALARIES 9,384.32

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 13

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GENERAL COUNTY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

001-451-466 SOCIAL SECURITY MATCHING 717.89

001-452-750 GRANTS/SUBSIDIES TO OTHER ORG 1,200.00

001-453-750 GRANTS/SUBSIDIES TO OTHER ORG 55,500.00

001-470-750 GRANTS/SUBSIDIES TO OTHER ORG 35,000.00

001-630-750 GRANTS/SUBSIDIES TO OTHER ORG 26,153.00

001-631-439 SALARIES 22,905.34

001-631-465 STATE RETIREMENT MATCHING 2,849.76

001-631-501 POSTAGE AND BOX RENT 500.00

001-631-502 TELEPHONE SERVICE 2,557.53

001-631-544 SERVICE & MAINTENANCE CONTRACT 6,655.46

001-631-546 OTHER REPAIRS & MAINTENANCE 13,419.49

001-631-571 DUES AND SUBSCRIPTIONS 529.00

001-631-581 OTHER CONTRACTUAL SERVICES 45,908.05

001-631-602 DUP AND REPRODUCTION MATERIALS 189.98

001-631-603 OFFICE SUPPLIES AND MATERIALS 1,639.18

001-631-695 OTHER CONSUMABLE SUPPLIES/MAT 76.83

001-631-920 FURN/OFC EQMT $5,000 + 7,168.00

001-663-750 GRANTS/SUBSIDIES TO OTHER ORG 48,000.00

001-675-522 ADVERTISING COUNTY RESOURCES 2,000.00

001-675-750 GRANTS/SUBSIDIES TO OTHER ORG 19,700.00

001-800-801 PRINCIPAL RETIREMENT-NON-CAPT 300,000.00

001-800-802 INTEREST EXPENSE 40,406.48

001-900-951 TRANSFER OUT-GOVERNMT FUNDS 502,972.08

FUND Total 20,590,275.39 20,590,275.39

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 14

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SPECIAL LEVY REAPPRAISAL Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

002-000-002 CASH IN BANK 552,196.44

002-000-190 FUND BALANCE-UNRESERVED 550,464.71

002-000-200 REALTY/PERSONAL 456,962.04

002-000-201 MOTOR VEHICLE 70,997.72

002-000-202 MOBILE HOME 3,567.06

002-000-203 PRIOR YEAR PROPERTY TAXES 11,940.62

002-000-223 AIRCRAFT REGISTRATION 63.67

002-000-283 HEAVY TRUCK PRIVILEGE 8,665.33

002-900-951 TRANSFER OUT-GOVERNMT FUNDS 550,464.71

FUND Total 1,102,661.15 1,102,661.15

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 15

G E N E R A L L E D G E R T R I A L B A L A N C E

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2011 - 2012 Fiscal Year September Balance

Fund LAUD CO HEALTH INSURANCE ACCT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

004-000-002 CASH IN BANK 160,634.70

004-000-160 OTHER CURR PAYABLE 76,216.60

004-000-196 OTHER RESERVE FUND BALANCE 3,056.07

004-000-330 INTEREST INCOME 214.44

004-000-354 OTHER MISC REVENUE 81,147.59

FUND Total 160,634.70 160,634.70

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 16

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SHERIFF OFFICE- DARE PROGRAM Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

012-000-002 CASH IN BANK 31,190.94

012-000-190 FUND BALANCE-UNRESERVED 25,452.13

012-000-230 JUSTICE COURT FINES 14,465.50

012-000-298 UNRESTRICTED GIFTS & DONATIONS 3,025.00

012-000-302 OTH LOCAL SOURCE-DARE OFFICER 33,000.00

012-200-402 DEPUTIES SALARIES 25,327.82

012-200-465 STATE RETIREMENT MATCHING 3,242.45

012-200-466 SOCIAL SECURITY MATCHING 1,731.26

012-200-468 GROUP INSURANCE 4,908.34

012-200-581 OTHER CONTRACTUAL SERVICES 285.78

012-200-695 OTHER CONSUMABLE SUPPLIES/MAT 5,536.25

012-200-919 FURN/OFC EQMT-LESS THAN $5,000 3,719.79

FUND Total 75,942.63 75,942.63

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 17

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund PROPERTY SEIZED AND FORFEITED Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

013-000-002 CASH IN BANK 67,276.50

013-000-190 FUND BALANCE-UNRESERVED 197,880.11

013-000-238 MDN/LAUD PROP/SEZ/FORFEITURES 3,888.31

013-000-354 OTHER MISC REVENUE 78,990.62

013-000-387 TRANSFER IN 16,341.60

013-200-402 DEPUTIES SALARIES 44,802.24

013-200-465 STATE RETIREMENT MATCHING 5,792.40

013-200-466 SOCIAL SECURITY MATCHING 3,236.20

013-200-468 GROUP INSURANCE 6,552.12

013-200-502 TELEPHONE SERVICE 4,970.69

013-200-542 VEHICLES- OUTSIDE REPAIRS 639.95

013-200-550 LEGAL FEES 2,797.88

013-200-581 OTHER CONTRACTUAL SERVICES 1,039.02

013-200-613 LAW ENFORCEMENT 8,792.49

013-200-642 PAINT AND PRESERVATIES 508.11

013-200-681 REPAIR & REPLACEMENT PARTS 813.85

013-200-695 OTHER CONSUMABLE SUPPLIES/MAT 1,242.84

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013-200-915 VEHICLES-ABOVE $5,000 78,650.00

013-200-917 OTHER MOBILE EQMT-LESS $5,000 14,772.98

013-200-918 OTHER MOBILE EQMT $5,000 + 16,012.00

013-200-919 FURN/OFC EQMT-LESS THAN $5,000 23,916.37

013-200-920 FURN/OFC EQMT $5,000 + 15,285.00

FUND Total 297,100.64 297,100.64

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 18

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund CIRCUIT COURT GRAND JURORS Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

014-000-002 CASH IN BANK 35,094.63

014-000-190 FUND BALANCE-UNRESERVED 34,926.21

014-000-330 INTEREST INCOME 168.42

FUND Total 35,094.63 35,094.63

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 19

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund ACCESS GRANT-HELP AMR VOTE ACT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

025-000-002 CASH IN BANK 13,795.25

025-000-151 ADVANCES FROM OTHER FUNDS 13,795.25

025-000-240 RESTR FOR GENERAL GOV-NON-CAP 13,795.25

025-180-695 OTHER CONSUMABLE SUPPLIES/MAT 13,795.25

FUND Total 27,590.50 27,590.50

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 20

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund 10TH JUDICIAL DIST DRUG COURT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

026-000-002 CASH IN BANK 39,875.98

026-000-151 ADVANCES FROM OTHER FUNDS 10,000.00

026-000-196 OTHER RESERVE FUND BALANCE 7,830.40

026-000-226 10TH JUD DRUG COURT-TEST FEES 3,401.00

026-000-227 10TH JUD DRUG COURT-FEES 22,008.12

026-000-228 MISSED AFTERCARE MTGS FEE 15.00

026-000-268 RESTRICTED FOR GENERAL GOV 121,432.46

026-000-354 OTHER MISC REVENUE 400.00

026-161-404 OFFICE CLERICAL SALARIES 61,335.28

026-161-465 STATE RETIREMENT MATCHING 7,989.37

026-161-466 SOCIAL SECURITY MATCHING 4,657.78

026-161-468 GROUP INSURANCE 8,880.86

026-161-475 TRAVEL AND SUBSISTENCE 2,439.79

026-161-476 MEALS AND LODGING 2,642.69

026-161-477 TRAVEL IN PRIVATE VEHICLE 391.68

026-161-501 POSTAGE AND BOX RENT 44.00

026-161-502 TELEPHONE SERVICE 4,055.95

026-161-510 UTILITIES 4,022.78

026-161-581 OTHER CONTRACTUAL SERVICES 10,645.26

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026-161-602 DUP AND REPRODUCTION MATERIALS 28.30

026-161-603 OFFICE SUPPLIES AND MATERIALS 1,537.72

026-161-645 CUSTODIAL SUPPLY/CLEANING AGT 455.22

026-161-695 OTHER CONSUMABLE SUPPLIES/MAT 1,828.54

026-161-696 DRUGS AND MEDICINE 14,255.78

FUND Total 165,086.98 165,086.98

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 21

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund YOUTH COURT SUPPORT PROGRAM Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

027-000-002 CASH IN BANK 13,336.00

027-000-190 FUND BALANCE-UNRESERVED 20,927.11

027-000-268 RESTRICTED FOR GENERAL GOV 51,334.45

027-163-404 OFFICE CLERICAL SALARIES 41,427.71

027-163-465 STATE RETIREMENT MATCHING 5,379.66

027-163-466 SOCIAL SECURITY MATCHING 2,858.93

027-163-468 GROUP INSURANCE 6,283.37

027-163-544 SERVICE & MAINTENANCE CONTRACT 975.00

027-163-581 OTHER CONTRACTUAL SERVICES 917.00

027-163-603 OFFICE SUPPLIES AND MATERIALS 234.98

027-163-695 OTHER CONSUMABLE SUPPLIES/MAT 848.91

FUND Total 72,261.56 72,261.56

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 22

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TRIAD GRANT- SENIOR CITIZENS Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

029-000-002 CASH IN BANK 644.73

029-000-190 FUND BALANCE-UNRESERVED 644.73

FUND Total 644.73 644.73

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 23

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund HOMELAND SEC GRANT-SHRF-FED/ST Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

030-000-002 CASH IN BANK 24.84

030-000-190 FUND BALANCE-UNRESERVED 583.84

030-200-919 FURN/OFC EQMT-LESS THAN $5,000 559.00

FUND Total 583.84 583.84

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 24

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund CITY/COUNTY DRUG TASK FORCE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

031-000-002 CASH IN BANK 1,294.94

031-000-190 FUND BALANCE-UNRESERVED 25,489.95

031-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 108,004.20

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031-000-305 OTH LOC SOURCE-DRUG TASK FORCE 25,259.25

031-000-387 TRANSFER IN 100,260.00

031-203-402 DEPUTIES SALARIES 188,829.44

031-203-465 STATE RETIREMENT MATCHING 24,335.65

031-203-466 SOCIAL SECURITY MATCHING 13,669.16

031-203-468 GROUP INSURANCE 28,364.24

031-203-581 OTHER CONTRACTUAL SERVICES 1,968.00

031-203-603 OFFICE SUPPLIES AND MATERIALS 452.76

031-203-695 OTHER CONSUMABLE SUPPLIES/MAT 99.21

FUND Total 259,013.40 259,013.40

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 25

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund COPS IN SCHOOL Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

032-000-002 CASH IN BANK 19,644.41

032-000-190 FUND BALANCE-UNRESERVED 19,847.03

032-000-354 OTHER MISC REVENUE 168,002.78

032-210-402 DEPUTIES SALARIES 119,552.90

032-210-465 STATE RETIREMENT MATCHING 15,495.06

032-210-466 SOCIAL SECURITY MATCHING 8,853.88

032-210-468 GROUP INSURANCE 24,303.56

FUND Total 187,849.81 187,849.81

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 26

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund RECOVERY RAD PROG-YET&LCSHERIF Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

033-000-002 CASH IN BANK 20,309.52

033-000-151 ADVANCES FROM OTHER FUNDS 16,000.00

033-000-190 FUND BALANCE-UNRESERVED 16,000.00

033-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 66,707.38

033-000-387 TRANSFER IN 17,311.68

033-226-592 OTHER CONTR SVCS-ELEC. MONITOR 29,845.26

033-226-750 GRANTS/SUBSIDIES TO OTHER ORG 33,864.28

FUND Total 100,019.06 100,019.06

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 27

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund ALCOHOL/DRUG COUNTERMEASURES Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

034-000-002 CASH IN BANK 12,753.56

034-000-190 FUND BALANCE-UNRESERVED 28,778.41

034-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 76,102.91

034-000-387 TRANSFER IN 7,605.00

034-202-402 DEPUTIES SALARIES 75,393.06

034-202-465 STATE RETIREMENT MATCHING 9,818.15

034-202-466 SOCIAL SECURITY MATCHING 5,499.15

034-202-468 GROUP INSURANCE 7,679.99

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034-202-475 TRAVEL AND SUBSISTENCE 454.00

034-202-476 MEALS AND LODGING 337.91

034-202-581 OTHER CONTRACTUAL SERVICES 23.00

034-202-695 OTHER CONSUMABLE SUPPLIES/MAT 527.50

FUND Total 112,486.32 112,486.32

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 28

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund OKATIBBEE PATROL Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

035-000-002 CASH IN BANK 13,525.89

035-000-190 FUND BALANCE-UNRESERVED 17,803.31

035-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 15,714.00

035-205-402 DEPUTIES SALARIES 7,432.93

035-205-465 STATE RETIREMENT MATCHING 1,028.65

035-205-466 SOCIAL SECURITY MATCHING 541.94

035-205-468 GROUP INSURANCE 1,310.90

035-205-915 VEHICLES-ABOVE $5,000 1,671.00

035-205-918 OTHER MOBILE EQMT $5,000 + 8,006.00

FUND Total 33,517.31 33,517.31

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 29

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund JUV.ACCT BLOCK GRANT-Y.E.T. Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

036-000-151 ADVANCES FROM OTHER FUNDS 58,503.29

036-000-190 FUND BALANCE-UNRESERVED 28,296.51

036-226-750 GRANTS/SUBSIDIES TO OTHER ORG 30,206.78

FUND Total 58,503.29 58,503.29

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 30

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund OCCUPANT PROTECTION GRANT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

037-000-002 CASH IN BANK 6,825.75

037-000-151 ADVANCES FROM OTHER FUNDS 15,000.00

037-000-190 FUND BALANCE-UNRESERVED 7,609.14

037-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 15,220.63

037-211-402 DEPUTIES SALARIES 13,086.00

037-211-465 STATE RETIREMENT MATCHING 1,733.16

037-211-466 SOCIAL SECURITY MATCHING 966.58

FUND Total 30,220.63 30,220.63

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 31

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LAUD CO SAFE ROOM GRANT-$3M Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

039-000-002 CASH IN BANK 60,000.00

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039-000-387 TRANSFER IN 60,000.00

FUND Total 60,000.00 60,000.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 32

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SAFER GRANT-VOL FIRE DEPT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

040-000-002 CASH IN BANK 13,872.93

040-000-151 ADVANCES FROM OTHER FUNDS 42,572.00

040-000-190 FUND BALANCE-UNRESERVED 8,920.49

040-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 49,881.00

040-250-402 DEPUTIES SALARIES 27,999.92

040-250-465 STATE RETIREMENT MATCHING 3,636.28

040-250-466 SOCIAL SECURITY MATCHING 2,094.50

040-250-468 GROUP INSURANCE 6,283.37

040-250-523 ADVERTISING 11,546.49

040-250-581 OTHER CONTRACTUAL SERVICES 35,940.00

FUND Total 101,373.49 101,373.49

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 33

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund CITIZENS CORPS GRANT 07-LEMA Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

041-000-002 CASH IN BANK 52.40

041-000-190 FUND BALANCE-UNRESERVED 52.40

FUND Total 52.40 52.40

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 34

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund JAG GRANT-2010 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

042-000-190 FUND BALANCE-UNRESERVED 19,045.00

042-207-915 VEHICLES-ABOVE $5,000 19,045.00

FUND Total 19,045.00 19,045.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 35

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund JAG GRANT-2009 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

044-000-190 FUND BALANCE-UNRESERVED 20,558.00

044-200-915 VEHICLES-ABOVE $5,000 20,558.00

FUND Total 20,558.00 20,558.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 36

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LEMA HURRICANE EMER FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

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046-000-002 CASH IN BANK 804.12

046-000-190 FUND BALANCE-UNRESERVED 1,351.77

046-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 5,065.14

046-260-581 OTHER CONTRACTUAL SERVICES 1,961.93

046-260-644 SMALL TOOLS 499.98

046-260-695 OTHER CONSUMABLE SUPPLIES/MAT 2,550.94

046-260-919 FURN/OFC EQMT-LESS THAN $5,000 599.94

FUND Total 6,416.91 6,416.91

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 37

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund JAG STIMULUS GRANT 2009 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

047-000-002 CASH IN BANK 38.38

047-000-190 FUND BALANCE-UNRESERVED 1,561.10

047-207-613 LAW ENFORCEMENT 1,522.72

FUND Total 1,561.10 1,561.10

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 38

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund JAG GRANT-2011 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

048-000-002 CASH IN BANK 17,166.00

048-000-248 RESTR FOR PUBLIC SAFETY CAP 17,166.00

FUND Total 17,166.00 17,166.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 39

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund EOC-ENHANCEMENT GRANT-$6500 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

060-000-002 CASH IN BANK 23,670.72

060-000-190 FUND BALANCE-UNRESERVED 23,112.48

060-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 10,000.00

060-260-546 OTHER REPAIRS & MAINTENANCE 2,719.80

060-260-581 OTHER CONTRACTUAL SERVICES 245.24

060-260-603 OFFICE SUPPLIES AND MATERIALS 1,116.39

060-260-691 UNIFORMS 98.85

060-260-695 OTHER CONSUMABLE SUPPLIES/MAT 3,641.50

060-260-917 OTHER MOBILE EQMT-LESS $5,000 979.98

060-260-919 FURN/OFC EQMT-LESS THAN $5,000 640.00

FUND Total 33,112.48 33,112.48

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 40

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LEMA-HMEP/LEPC GRANT FY2010 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

062-000-002 CASH IN BANK 532.59

062-000-190 FUND BALANCE-UNRESERVED 1,666.90

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062-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 11,959.92

062-260-581 OTHER CONTRACTUAL SERVICES 5,000.00

062-260-695 OTHER CONSUMABLE SUPPLIES/MAT 888.00

062-260-919 FURN/OFC EQMT-LESS THAN $5,000 7,206.23

FUND Total 13,626.82 13,626.82

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 41

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund HAZ MIT-STORM SHELTERS GRANT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

063-000-190 FUND BALANCE-UNRESERVED 9,150.50

063-000-248 RESTR FOR PUBLIC SAFETY CAP 9,151.00

063-900-951 TRANSFER OUT-GOVERNMT FUNDS .50

FUND Total 9,151.00 9,151.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 42

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund HAZ MIT-ALERT FM GRANT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

064-000-190 FUND BALANCE-UNRESERVED 41,772.00

064-000-248 RESTR FOR PUBLIC SAFETY CAP 37,413.00

064-000-387 TRANSFER IN 4,359.00

FUND Total 41,772.00 41,772.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 43

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SHERIFF MENTAL HEALTH GRANT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

065-000-002 CASH IN BANK 19,907.80

065-000-151 ADVANCES FROM OTHER FUNDS 46,000.00

065-000-190 FUND BALANCE-UNRESERVED 19,637.71

065-000-241 RESTR FOR PUBLIC SAFETY-NONCAP 51,876.43

065-000-338 REFUND OF PRIOR YEAR EXPEND 77.17

065-206-468 GROUP INSURANCE 40.95

065-206-581 OTHER CONTRACTUAL SERVICES 11,126.25

065-212-402 DEPUTIES SALARIES 3,756.65

065-212-465 STATE RETIREMENT MATCHING 470.95

065-212-466 SOCIAL SECURITY MATCHING 287.37

065-212-475 TRAVEL AND SUBSISTENCE 7,710.00

065-212-476 MEALS AND LODGING 9,101.24

065-212-477 TRAVEL IN PRIVATE VEHICLE 127.50

065-212-479 TRAVEL IN PUBLIC CARRIER 7,081.00

065-212-581 OTHER CONTRACTUAL SERVICES 18,788.08

FUND Total 97,994.55 97,994.55

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 44

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund Q.V. SYKES PARK-TREE GRANT Account Balance

Account Description Debit Credit

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------------------------------------------------------------------------------------------------------------------------------------

067-000-190 FUND BALANCE-UNRESERVED 107.98

067-900-951 TRANSFER OUT-GOVERNMT FUNDS 107.98

FUND Total 107.98 107.98

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 45

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund Q.V.SYKES FITNESS TRAIL GRANT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

068-000-251 RESTR FOR CULTURE/REC CAP 27,988.00

068-000-387 TRANSFER IN 13,792.22

068-530-911 CONSTRUCTION IN PROGRESS 41,780.22

FUND Total 41,780.22 41,780.22

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 46

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund COMM.HERITAGE PRESERV GRANT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

070-000-002 CASH IN BANK 12,102.00

070-000-268 RESTRICTED FOR GENERAL GOV 10,800.00

070-000-387 TRANSFER IN 27,000.00

070-151-556 0THER PROF FEES & SERVICES 25,698.00

FUND Total 37,800.00 37,800.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 47

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund HOME BUYERS ASSISTANCE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

080-000-002 CASH IN BANK 1,166.62

080-000-240 RESTR FOR GENERAL GOV-NON-CAP 131,427.00

080-000-268 RESTRICTED FOR GENERAL GOV 1,166.62

080-699-581 OTHER CONTRACTUAL SERVICES 131,427.00

FUND Total 132,593.62 132,593.62

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 48

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund CDBG-MS RAIL CAR SITE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

082-000-253 RESTR FOR ECONOMIC DEV CAP 383,460.95

082-670-581 OTHER CONTRACTUAL SERVICES 383,460.95

FUND Total 383,460.95 383,460.95

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 49

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund HANDY HARDWARE-CDBG-ECON DEV Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

083-000-253 RESTR FOR ECONOMIC DEV CAP 235,932.16

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083-670-581 OTHER CONTRACTUAL SERVICES 235,932.16

FUND Total 235,932.16 235,932.16

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 50

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund REAPPRAISAL FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

096-000-002 CASH IN BANK 309,381.28

096-000-190 FUND BALANCE-UNRESERVED 175,721.24

096-000-200 REALTY/PERSONAL 761,097.39

096-000-201 MOTOR VEHICLE 122,116.01

096-000-202 MOBILE HOME 6,135.38

096-000-203 PRIOR YEAR PROPERTY TAXES 20,600.38

096-000-223 AIRCRAFT REGISTRATION 109.53

096-000-283 HEAVY TRUCK PRIVILEGE 14,904.38

096-153-409 OTHER PROFESSIONAL SALARIES 202,035.29

096-153-465 STATE RETIREMENT MATCHING 26,595.67

096-153-466 SOCIAL SECURITY MATCHING 14,194.12

096-153-468 GROUP INSURANCE 45,355.70

096-153-475 TRAVEL AND SUBSISTENCE 2,180.00

096-153-476 MEALS AND LODGING 3,540.00

096-153-477 TRAVEL IN PRIVATE VEHICLE 285.60

096-153-501 POSTAGE AND BOX RENT 4,000.00

096-153-502 TELEPHONE SERVICE 461.78

096-153-544 SERVICE & MAINTENANCE CONTRACT 13,021.40

096-153-547 ELECTRICAL REPAIRS 140.00

096-153-570 INSURANCE AND FIDELITY 1,285.00

096-153-571 DUES AND SUBSCRIPTIONS 50.00

096-153-581 OTHER CONTRACTUAL SERVICES 417,471.44

096-153-602 DUP AND REPRODUCTION MATERIALS 38.56

096-153-603 OFFICE SUPPLIES AND MATERIALS 722.19

096-153-671 GASOLINE 2,314.56

096-153-680 TIRES AND TUBES 178.98

096-153-681 REPAIR & REPLACEMENT PARTS 189.59

096-153-695 OTHER CONSUMABLE SUPPLIES/MAT 226.00

096-153-915 VEHICLES-ABOVE $5,000 38,730.00

096-153-919 FURN/OFC EQMT-LESS THAN $5,000 12,635.10

096-153-920 FURN/OFC EQMT $5,000 + 5,652.05

FUND Total 1,100,684.31 1,100,684.31

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 51

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund E-911 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

097-000-002 CASH IN BANK 84,794.12

097-000-015 PETTY CASH 100.00

097-000-190 FUND BALANCE-UNRESERVED 144,935.60

097-000-269 RESTRICTED FOR PUBLIC SAFETY 9,949.54

097-000-307 LOCAL SRCE/PUB SFTY/TRAINING 835.00

097-000-332 RENTS 6,000.00

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097-000-337 COPYING AND REPRODUCTION 36.90

097-000-345 OTHER CITY OF MERIDIAN 90,000.00

097-000-346 OTHER CITY OF MARION 1,650.00

097-000-354 OTHER MISC REVENUE 864,333.59

097-000-373 CITY-1/2 LEASE PURCHASE REIMB 50,758.38

097-000-387 TRANSFER IN 149,218.11

097-280-431 RADIO OPERATOR SALARIES 492,701.45

097-280-436 OTHER SERVICE EMP SALARIES 93,187.19

097-280-465 STATE RETIREMENT MATCHING 75,151.79

097-280-466 SOCIAL SECURITY MATCHING 42,929.59

097-280-467 WORKERS COMPENSATION INSURANCE 3,106.42

097-280-468 GROUP INSURANCE 124,264.79

097-280-475 TRAVEL AND SUBSISTENCE 2,320.00

097-280-476 MEALS AND LODGING 1,429.41

097-280-501 POSTAGE AND BOX RENT 90.00

097-280-502 TELEPHONE SERVICE 117,750.05

097-280-520 CONTRACTUAL PRINTING 328.00

097-280-530 RENTAL OF REAL PROPERTY 40,155.00

097-280-533 RENTAL OF OTHER EQUIPMENT 19,200.00

097-280-544 SERVICE & MAINTENANCE CONTRACT 35,417.02

097-280-546 OTHER REPAIRS & MAINTENANCE 258.00

097-280-550 LEGAL FEES 8,557.13

097-280-552 MEDICAL FEES 220.00

097-280-570 INSURANCE AND FIDELITY 10,203.50

097-280-571 DUES AND SUBSCRIPTIONS 162.00

097-280-581 OTHER CONTRACTUAL SERVICES 1,044.86

097-280-602 DUP AND REPRODUCTION MATERIALS 139.28

097-280-603 OFFICE SUPPLIES AND MATERIALS 7,621.27

097-280-643 HARDWARE/PLUMBING/ELECT SUPPLY 5.96

097-280-645 CUSTODIAL SUPPLY/CLEANING AGT 67.16

097-280-671 GASOLINE 2,115.42

097-280-690 RADIO/TV/ELECTRONIC SUPPLY PTS 1,650.00

097-280-691 UNIFORMS 2,134.11

097-280-695 OTHER CONSUMABLE SUPPLIES/MAT 1,843.58

097-280-805 LEASE PURCHASE PRINCIPAL 125,565.57

097-280-806 LEASE PURCHASE INTEREST 1,210.65

097-280-919 FURN/OFC EQMT-LESS THAN $5,000 8,402.17

097-280-920 FURN/OFC EQMT $5,000 + 13,591.63

FUND Total 1,317,717.12 1,317,717.12

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 52

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund METRO AMBULANCE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

103-000-002 CASH IN BANK 311,251.14

103-000-190 FUND BALANCE-UNRESERVED 436,784.31

103-000-200 REALTY/PERSONAL 26,547.56

103-000-201 MOTOR VEHICLE 4,259.86

103-000-202 MOBILE HOME 214.05

103-000-203 PRIOR YEAR PROPERTY TAXES 725.64

103-000-223 AIRCRAFT REGISTRATION 3.81

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103-000-268 RESTRICTED FOR GENERAL GOV 42,196.00

103-000-283 HEAVY TRUCK PRIVILEGE 519.91

103-240-750 GRANTS/SUBSIDIES TO OTHER ORG 200,000.00

FUND Total 511,251.14 511,251.14

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 53

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LAW LIBRARY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

104-000-002 CASH IN BANK 74,540.59

104-000-190 FUND BALANCE-UNRESERVED 86,392.94

104-000-220 LAW LIBRARY FEES 36,261.62

104-501-404 OFFICE CLERICAL SALARIES 26,166.40

104-501-465 STATE RETIREMENT MATCHING 3,398.14

104-501-466 SOCIAL SECURITY MATCHING 1,862.06

104-501-468 GROUP INSURANCE 6,266.33

104-501-544 SERVICE & MAINTENANCE CONTRACT 136.50

104-501-571 DUES AND SUBSCRIPTIONS 138.00

104-501-581 OTHER CONTRACTUAL SERVICES 9,906.60

104-501-602 DUP AND REPRODUCTION MATERIALS 239.94

FUND Total 122,654.56 122,654.56

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 54

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund GARBAGE AND SOLID WASTE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

105-000-002 CASH IN BANK 831,898.18

105-000-015 PETTY CASH 200.00

105-000-190 FUND BALANCE-UNRESERVED 517,005.72

105-000-200 REALTY/PERSONAL 663,237.39

105-000-201 MOTOR VEHICLE 166,186.67

105-000-202 MOBILE HOME 13,724.89

105-000-203 PRIOR YEAR PROPERTY TAXES 32,561.97

105-000-223 AIRCRAFT REGISTRATION 254.82

105-000-230 JUSTICE COURT FINES 530.00

105-000-268 RESTRICTED FOR GENERAL GOV 4,575.00

105-000-283 HEAVY TRUCK PRIVILEGE 34,661.35

105-000-320 GARBAGE FEES 1,290,163.90

105-000-326 RESTRICTED FOR PUBLIC WORKS 46,231.95

105-000-332 RENTS 6,052.00

105-000-354 OTHER MISC REVENUE 170.60

105-340-404 OFFICE CLERICAL SALARIES 54,264.42

105-340-465 STATE RETIREMENT MATCHING 7,108.79

105-340-466 SOCIAL SECURITY MATCHING 4,068.63

105-340-467 WORKERS COMPENSATION INSURANCE 265.32

105-340-468 GROUP INSURANCE 8,702.34

105-340-469 UNEMPLOYMENT INSURANCE 115.23

105-340-501 POSTAGE AND BOX RENT 8,250.00

105-340-520 CONTRACTUAL PRINTING 1,077.70

105-340-550 LEGAL FEES 500.00

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105-340-555 ENGINEERING FEES 379.57

105-340-581 OTHER CONTRACTUAL SERVICES 1,855,205.45

105-340-602 DUP AND REPRODUCTION MATERIALS 38.55

105-340-603 OFFICE SUPPLIES AND MATERIALS 1,658.89

105-340-631 GRAVEL OR SHELL 884.76

105-340-695 OTHER CONSUMABLE SUPPLIES/MAT 738.43

FUND Total 2,775,356.26 2,775,356.26

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 55

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund VOLUNTEER FIRE DEPT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

106-000-002 CASH IN BANK 484,215.03

106-000-190 FUND BALANCE-UNRESERVED 341,613.99

106-000-200 REALTY/PERSONAL 318,353.93

106-000-201 MOTOR VEHICLE 79,769.62

106-000-202 MOBILE HOME 6,587.94

106-000-203 PRIOR YEAR PROPERTY TAXES 17,175.62

106-000-223 AIRCRAFT REGISTRATION 122.27

106-000-276 RESTRICTED FOR PUBLIC SAFETY 12,426.35

106-000-283 HEAVY TRUCK PRIVILEGE 16,637.45

106-000-289 INS PREMIUM TAX DISTRIBUTION 189,195.68

106-000-290 FIRE INS REBATE FOR TRAINING 6,404.23

106-000-354 OTHER MISC REVENUE 340.00

106-250-430 MAINTENANCE EMPLOYEES SALARIES 31,137.60

106-250-436 OTHER SERVICE EMP SALARIES 38,000.04

106-250-465 STATE RETIREMENT MATCHING 8,978.62

106-250-466 SOCIAL SECURITY MATCHING 4,522.40

106-250-467 WORKERS COMPENSATION INSURANCE 5,019.44

106-250-468 GROUP INSURANCE 12,566.74

106-250-475 TRAVEL AND SUBSISTENCE 115.00

106-250-476 MEALS AND LODGING 954.50

106-250-501 POSTAGE AND BOX RENT 319.06

106-250-502 TELEPHONE SERVICE 10,384.04

106-250-530 RENTAL OF REAL PROPERTY 240.00

106-250-542 VEHICLES- OUTSIDE REPAIRS 12,274.81

106-250-544 SERVICE & MAINTENANCE CONTRACT 10,584.00

106-250-546 OTHER REPAIRS & MAINTENANCE 819.50

106-250-554 CONSULTANT FEES 367.00

106-250-555 ENGINEERING FEES 392.20

106-250-570 INSURANCE AND FIDELITY 72,371.66

106-250-571 DUES AND SUBSCRIPTIONS 195.00

106-250-581 OTHER CONTRACTUAL SERVICES 65,485.69

106-250-587 TRAINING EXPENSES-VOL FIRE 2,083.80

106-250-602 DUP AND REPRODUCTION MATERIALS 283.00

106-250-603 OFFICE SUPPLIES AND MATERIALS 987.64

106-250-614 PHOTOGRAPHY/REPRODUCTION SUPPY 211.97

106-250-639 SIGNS 432.50

106-250-641 BLDGING REPAIRS/SUPPLIES 80.00

106-250-642 PAINT AND PRESERVATIES 1,065.55

106-250-643 HARDWARE/PLUMBING/ELECT SUPPLY 30.97

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106-250-644 SMALL TOOLS 3,653.00

106-250-645 CUSTODIAL SUPPLY/CLEANING AGT 118.38

106-250-671 GASOLINE 15,536.77

106-250-672 DIESEL FUEL 24,956.10

106-250-673 LIQUIFIED GAS 141.29

106-250-674 LUBRICATING OILS & GREASE 2,856.89

106-250-680 TIRES AND TUBES 6,903.08

106-250-681 REPAIR & REPLACEMENT PARTS 18,182.90

106-250-682 EQUIPMENT REPAIR PARTS/SUPPLY 565.23

106-250-690 RADIO/TV/ELECTRONIC SUPPLY PTS 1,070.69

106-250-691 UNIFORMS 3,572.49

106-250-695 OTHER CONSUMABLE SUPPLIES/MAT 15,921.00

106-250-805 LEASE PURCHASE PRINCIPAL 65,405.53

106-250-806 LEASE PURCHASE INTEREST 2,021.06

106-250-915 VEHICLES-ABOVE $5,000 27,436.00

106-250-917 OTHER MOBILE EQMT-LESS $5,000 6,381.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 56

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund VOLUNTEER FIRE DEPT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

106-250-919 FURN/OFC EQMT-LESS THAN $5,000 9,498.91

106-250-920 FURN/OFC EQMT $5,000 + 20,289.00

FUND Total 988,627.08 988,627.08

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 57

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SHERIFF DIGITAL COMMUNICATIONS Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

113-000-002 CASH IN BANK 3,108.17

113-000-190 FUND BALANCE-UNRESERVED 8,666.67

113-230-613 LAW ENFORCEMENT 3,742.50

113-230-917 OTHER MOBILE EQMT-LESS $5,000 1,816.00

FUND Total 8,666.67 8,666.67

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 58

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LC SHER-CAPITAL ASSET FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

114-000-002 CASH IN BANK 40,369.00

114-000-387 TRANSFER IN 40,369.00

FUND Total 40,369.00 40,369.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 59

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LAUD CO SHERIFF-K-9 FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

115-000-002 CASH IN BANK 1,090.18

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115-000-190 FUND BALANCE-UNRESERVED 60.11

115-000-354 OTHER MISC REVENUE 15,175.00

115-200-476 MEALS AND LODGING 92.18

115-200-581 OTHER CONTRACTUAL SERVICES 13,500.00

115-200-613 LAW ENFORCEMENT 552.75

FUND Total 15,235.11 15,235.11

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 60

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund ANIMAL CONTROL-DONATION/CONTRI Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

116-000-002 CASH IN BANK 9,805.61

116-000-190 FUND BALANCE-UNRESERVED 8,020.61

116-000-268 RESTRICTED FOR GENERAL GOV 3,000.00

116-000-354 OTHER MISC REVENUE 1,805.00

116-411-552 MEDICAL FEES 3,020.00

FUND Total 12,825.61 12,825.61

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 61

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund E-911-WALMART GRANT-$2500 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

117-000-190 FUND BALANCE-UNRESERVED 2,500.00

117-280-603 OFFICE SUPPLIES AND MATERIALS 2,500.00

FUND Total 2,500.00 2,500.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 62

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LAW ENFORCEMENT TRNG-DONATIONS Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

118-000-002 CASH IN BANK 386.32

118-000-307 LOCAL SRCE/PUB SFTY/TRAINING 75.00

118-000-354 OTHER MISC REVENUE 365.00

118-200-695 OTHER CONSUMABLE SUPPLIES/MAT 53.68

FUND Total 440.00 440.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 63

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LEMA-OIL SPILL RECOVERY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

120-000-002 CASH IN BANK 19,586.91

120-000-325 LEMA-SPILL COST RECOVERY 33,084.00

120-000-387 TRANSFER IN 8,000.00

120-260-436 OTHER SERVICE EMP SALARIES 1,391.64

120-260-465 STATE RETIREMENT MATCHING 192.01

120-260-466 SOCIAL SECURITY MATCHING 99.69

120-260-468 GROUP INSURANCE 143.63

120-260-681 REPAIR & REPLACEMENT PARTS 14,581.12

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120-260-695 OTHER CONSUMABLE SUPPLIES/MAT 5,089.00

FUND Total 41,084.00 41,084.00

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 64

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund AGRICULTURE FACILITY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

129-000-002 CASH IN BANK 168,724.48

129-000-196 OTHER RESERVE FUND BALANCE 133,756.50

129-000-200 REALTY/PERSONAL 176,997.87

129-000-201 MOTOR VEHICLE 28,399.06

129-000-202 MOBILE HOME 1,426.83

129-000-203 PRIOR YEAR PROPERTY TAXES 4,887.18

129-000-223 AIRCRAFT REGISTRATION 25.47

129-000-283 HEAVY TRUCK PRIVILEGE 3,466.15

129-000-332 RENTS 52,875.28

129-000-387 TRANSFER IN 100,000.00

129-540-401 ADMINISTRATOR SALARY 43,759.04

129-540-404 OFFICE CLERICAL SALARIES 83,979.00

129-540-465 STATE RETIREMENT MATCHING 15,533.93

129-540-466 SOCIAL SECURITY MATCHING 8,932.44

129-540-468 GROUP INSURANCE 12,566.74

129-540-475 TRAVEL AND SUBSISTENCE 519.00

129-540-476 MEALS AND LODGING 721.80

129-540-502 TELEPHONE SERVICE 2,470.91

129-540-510 UTILITIES 52,747.78

129-540-520 CONTRACTUAL PRINTING 1,227.00

129-540-523 ADVERTISING 950.00

129-540-530 RENTAL OF REAL PROPERTY 100.00

129-540-533 RENTAL OF OTHER EQUIPMENT 700.00

129-540-542 VEHICLES- OUTSIDE REPAIRS 1,275.00

129-540-543 OFF FURN & EQUIP- OUTSIDE REP 3,335.31

129-540-544 SERVICE & MAINTENANCE CONTRACT 1,923.00

129-540-547 ELECTRICAL REPAIRS 5,011.91

129-540-548 PLUMBING REPAIRS 1,312.27

129-540-549 A/C & HEATING REPAIRS 1,758.65

129-540-570 INSURANCE AND FIDELITY 1,907.00

129-540-581 OTHER CONTRACTUAL SERVICES 665.05

129-540-589 OTHER CONTR SVCS-GARBAGE FEES 2,618.64

129-540-602 DUP AND REPRODUCTION MATERIALS 56.60

129-540-603 OFFICE SUPPLIES AND MATERIALS 292.47

129-540-631 GRAVEL OR SHELL 2,727.44

129-540-640 FENCING 3,277.44

129-540-641 BLDGING REPAIRS/SUPPLIES 619.07

129-540-642 PAINT AND PRESERVATIES 779.06

129-540-643 HARDWARE/PLUMBING/ELECT SUPPLY 417.36

129-540-644 SMALL TOOLS 29.98

129-540-645 CUSTODIAL SUPPLY/CLEANING AGT 4,727.05

129-540-671 GASOLINE 8,456.17

129-540-681 REPAIR & REPLACEMENT PARTS 412.55

129-540-682 EQUIPMENT REPAIR PARTS/SUPPLY 143.00

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129-540-691 UNIFORMS 374.90

129-540-695 OTHER CONSUMABLE SUPPLIES/MAT 3,689.31

129-540-919 FURN/OFC EQMT-LESS THAN $5,000 614.99

129-900-951 TRANSFER OUT-GOVERNMT FUNDS 62,478.00

FUND Total 501,834.34 501,834.34

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 65

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TOURISM Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

137-000-002 CASH IN BANK 614,710.01

137-000-190 FUND BALANCE-UNRESERVED 634,905.41

137-000-268 RESTRICTED FOR GENERAL GOV 5,000.00

137-000-274 RESTRICTED FOR ECONOMIC DEV 664,281.22

137-675-401 ADMINISTRATOR SALARY 54,058.78

137-675-404 OFFICE CLERICAL SALARIES 52,649.20

137-675-465 STATE RETIREMENT MATCHING 13,779.39

137-675-466 SOCIAL SECURITY MATCHING 8,020.12

137-675-467 WORKERS COMPENSATION INSURANCE 464.10

137-675-468 GROUP INSURANCE 18,142.78

137-675-475 TRAVEL AND SUBSISTENCE 2,064.18

137-675-476 MEALS AND LODGING 1,595.53

137-675-477 TRAVEL IN PRIVATE VEHICLE 136.17

137-675-479 TRAVEL IN PUBLIC CARRIER 379.90

137-675-502 TELEPHONE SERVICE 1,273.40

137-675-510 UTILITIES 4,310.06

137-675-520 CONTRACTUAL PRINTING 8,955.25

137-675-522 ADVERTISING COUNTY RESOURCES 242,411.37

137-675-523 ADVERTISING 100.00

137-675-530 RENTAL OF REAL PROPERTY 17,729.40

137-675-533 RENTAL OF OTHER EQUIPMENT 117.05

137-675-542 VEHICLES- OUTSIDE REPAIRS 5.00

137-675-543 OFF FURN & EQUIP- OUTSIDE REP 60.00

137-675-544 SERVICE & MAINTENANCE CONTRACT 987.69

137-675-551 AUDITING FEES 4,000.00

137-675-556 0THER PROF FEES & SERVICES 6,450.00

137-675-570 INSURANCE AND FIDELITY 2,246.00

137-675-571 DUES AND SUBSCRIPTIONS 2,204.00

137-675-581 OTHER CONTRACTUAL SERVICES 3,799.45

137-675-603 OFFICE SUPPLIES AND MATERIALS 2,513.68

137-675-671 GASOLINE 1,592.19

137-675-680 TIRES AND TUBES 518.28

137-675-695 OTHER CONSUMABLE SUPPLIES/MAT 2,506.65

137-675-750 GRANTS/SUBSIDIES TO OTHER ORG 135,000.00

137-675-919 FURN/OFC EQMT-LESS THAN $5,000 1,407.00

137-900-951 TRANSFER OUT-GOVERNMT FUNDS 100,000.00

FUND Total 1,304,186.63 1,304,186.63

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 66

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund ECON IND & REC Account Balance

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Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

138-000-002 CASH IN BANK 635,568.71

138-000-190 FUND BALANCE-UNRESERVED 541,767.59

138-000-200 REALTY/PERSONAL 360,998.66

138-000-201 MOTOR VEHICLE 56,088.19

138-000-202 MOBILE HOME 2,817.97

138-000-203 PRIOR YEAR PROPERTY TAXES 9,453.03

138-000-223 AIRCRAFT REGISTRATION 50.30

138-000-283 HEAVY TRUCK PRIVILEGE 6,845.62

138-000-332 RENTS 37,929.40

138-000-354 OTHER MISC REVENUE 87,500.00

138-676-510 UTILITIES 10,106.56

138-676-555 ENGINEERING FEES 46,255.56

138-676-581 OTHER CONTRACTUAL SERVICES 35,170.00

138-676-641 BLDGING REPAIRS/SUPPLIES 5,672.35

138-676-695 OTHER CONSUMABLE SUPPLIES/MAT 1,708.34

138-676-750 GRANTS/SUBSIDIES TO OTHER ORG 3,500.00

138-676-800 PRINCIPAL RETIREMENT-CAPITAL 73,420.17

138-676-802 INTEREST EXPENSE 9,449.07

138-900-951 TRANSFER OUT-GOVERNMT FUNDS 282,600.00

FUND Total 1,103,450.76 1,103,450.76

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 67

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund COUNTY ROAD MAINTENANCE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

150-000-002 CASH IN BANK 1,630,158.52

150-000-015 PETTY CASH 400.00

150-000-190 FUND BALANCE-UNRESERVED 1,100,471.55

150-000-200 REALTY/PERSONAL 1,547,628.06

150-000-201 MOTOR VEHICLE 289,912.58

150-000-202 MOBILE HOME 17,848.48

150-000-203 PRIOR YEAR PROPERTY TAXES 66,360.02

150-000-210 ROAD/BRIDGE PRIV TAX 926,873.90

150-000-223 AIRCRAFT REGISTRATION 323.06

150-000-236 OTHER COURT FINES 159,851.81

150-000-249 RESTR FOR PUBLIC WORKS CAP 3,665.26

150-000-263 REIMBURSE STATE AID ROADS 49,661.96

150-000-282 MOTOR VEHICLE FUEL TAX 657,549.87

150-000-283 HEAVY TRUCK PRIVILEGE 45,115.62

150-000-330 INTEREST INCOME 67.56

150-000-387 TRANSFER IN 75,185.77

150-300-404 OFFICE CLERICAL SALARIES 21,651.50

150-300-406 ENGINEERS SALARIES 35,367.00

150-300-420 ROAD SALARIES 705,176.67

150-300-430 MAINTENANCE EMPLOYEES SALARIES 116,466.84

150-300-465 STATE RETIREMENT MATCHING 111,651.21

150-300-466 SOCIAL SECURITY MATCHING 63,737.03

150-300-467 WORKERS COMPENSATION INSURANCE 77,337.44

150-300-468 GROUP INSURANCE 233,153.77

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150-300-469 UNEMPLOYMENT INSURANCE 12,217.48

150-300-476 MEALS AND LODGING 799.89

150-300-502 TELEPHONE SERVICE 5,201.10

150-300-510 UTILITIES 32,291.10

150-300-533 RENTAL OF OTHER EQUIPMENT 370.45

150-300-541 ROAD MACH & EQUIP- OUTSIDE REP 33,303.08

150-300-542 VEHICLES- OUTSIDE REPAIRS 50,272.57

150-300-543 OFF FURN & EQUIP- OUTSIDE REP 4,029.67

150-300-544 SERVICE & MAINTENANCE CONTRACT 410.23

150-300-545 REPAIR ROADS/BRIDGES(NON-CAPT) 67.99

150-300-546 OTHER REPAIRS & MAINTENANCE 28,369.64

150-300-547 ELECTRICAL REPAIRS 3,639.06

150-300-548 PLUMBING REPAIRS 213.84

150-300-552 MEDICAL FEES 2,735.00

150-300-555 ENGINEERING FEES 50,729.41

150-300-570 INSURANCE AND FIDELITY 78,132.24

150-300-571 DUES AND SUBSCRIPTIONS 275.00

150-300-581 OTHER CONTRACTUAL SERVICES 13,560.85

150-300-589 OTHER CONTR SVCS-GARBAGE FEES 874.88

150-300-602 DUP AND REPRODUCTION MATERIALS 56.60

150-300-603 OFFICE SUPPLIES AND MATERIALS 927.43

150-300-631 GRAVEL OR SHELL 6,635.27

150-300-632 ASPHALT 68,610.74

150-300-633 CONCRETE 2,034.32

150-300-635 TOPPING AND FILL DIRT 813.00

150-300-639 SIGNS 21,237.54

150-300-640 FENCING 1,175.73

150-300-641 BLDGING REPAIRS/SUPPLIES 2,393.12

150-300-642 PAINT AND PRESERVATIES 3,557.67

150-300-643 HARDWARE/PLUMBING/ELECT SUPPLY 7,537.74

150-300-644 SMALL TOOLS 18,903.53

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 68

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund COUNTY ROAD MAINTENANCE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

150-300-645 CUSTODIAL SUPPLY/CLEANING AGT 25,872.10

150-300-671 GASOLINE 107,379.65

150-300-672 DIESEL FUEL 144,839.55

150-300-673 LIQUIFIED GAS 519.65

150-300-674 LUBRICATING OILS & GREASE 43,204.70

150-300-675 ANTIFREEZE, STARTER FLUID,ETC 8,611.60

150-300-680 TIRES AND TUBES 162,149.94

150-300-681 REPAIR & REPLACEMENT PARTS 141,087.81

150-300-682 EQUIPMENT REPAIR PARTS/SUPPLY 140,326.21

150-300-690 RADIO/TV/ELECTRONIC SUPPLY PTS 757.44

150-300-691 UNIFORMS 1,654.42

150-300-695 OTHER CONSUMABLE SUPPLIES/MAT 31,980.11

150-300-696 DRUGS AND MEDICINE 2,385.02

150-300-801 PRINCIPAL RETIREMENT-NON-CAPT 50,000.00

150-300-802 INTEREST EXPENSE 1,989.78

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150-300-805 LEASE PURCHASE PRINCIPAL 596,405.33

150-300-806 LEASE PURCHASE INTEREST 18,594.26

150-300-915 VEHICLES-ABOVE $5,000 6,900.00

150-300-917 OTHER MOBILE EQMT-LESS $5,000 1,881.78

150-300-920 FURN/OFC EQMT $5,000 + 7,500.00

FUND Total 4,940,515.50 4,940,515.50

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 69

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund HOPE SIX PROJECT-$250,000 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

155-000-002 CASH IN BANK 4,494.38

155-000-190 FUND BALANCE-UNRESERVED 90,388.76

155-300-632 ASPHALT 85,894.38

FUND Total 90,388.76 90,388.76

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 70

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund COUNTY BRIDGE / CULVERT Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

160-000-002 CASH IN BANK 317,653.39

160-000-190 FUND BALANCE-UNRESERVED 82,015.98

160-000-200 REALTY/PERSONAL 1,663,796.30

160-000-201 MOTOR VEHICLE 266,951.44

160-000-202 MOBILE HOME 13,412.18

160-000-203 PRIOR YEAR PROPERTY TAXES 31,782.56

160-000-223 AIRCRAFT REGISTRATION 239.45

160-000-242 RESTR FOR PUBLIC WORKS NON CAP 57,600.00

160-000-263 REIMBURSE STATE AID ROADS 63,648.72

160-000-283 HEAVY TRUCK PRIVILEGE 31,668.55

160-300-406 ENGINEERS SALARIES 35,366.80

160-300-420 ROAD SALARIES 735,743.01

160-300-430 MAINTENANCE EMPLOYEES SALARIES 73,929.39

160-300-465 STATE RETIREMENT MATCHING 109,525.04

160-300-466 SOCIAL SECURITY MATCHING 60,692.38

160-300-467 WORKERS COMPENSATION INSURANCE 49,444.98

160-300-468 GROUP INSURANCE 176,198.90

160-300-502 TELEPHONE SERVICE 2,939.07

160-300-541 ROAD MACH & EQUIP- OUTSIDE REP 17,023.36

160-300-555 ENGINEERING FEES 118,916.00

160-300-581 OTHER CONTRACTUAL SERVICES 68,660.00

160-300-631 GRAVEL OR SHELL 3,356.99

160-300-633 CONCRETE 33.30

160-300-634 CULVERTS 138,659.63

160-300-636 BRIDGE LUMBER 115.08

160-300-642 PAINT AND PRESERVATIES 380.00

160-300-671 GASOLINE 112,495.78

160-300-672 DIESEL FUEL 186,106.68

160-300-674 LUBRICATING OILS & GREASE 472.55

160-300-682 EQUIPMENT REPAIR PARTS/SUPPLY 3,402.85

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FUND Total 2,211,115.18 2,211,115.18

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 71

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund COMBINED G/O DEBT FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

200-000-002 CASH IN BANK 653,796.30

200-000-190 FUND BALANCE-UNRESERVED 781,477.30

200-000-200 REALTY/PERSONAL 4,035,586.04

200-000-201 MOTOR VEHICLE 647,499.33

200-000-202 MOBILE HOME 32,531.64

200-000-203 PRIOR YEAR PROPERTY TAXES 98,980.11

200-000-223 AIRCRAFT REGISTRATION 581.30

200-000-283 HEAVY TRUCK PRIVILEGE 79,027.84

200-900-951 TRANSFER OUT-GOVERNMT FUNDS 5,021,887.26

FUND Total 5,675,683.56 5,675,683.56

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 72

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O REFUND BOND I & S 2003 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

214-000-195 FUND BALANCE- RES DEBT SERVICE 1,605.16

214-000-203 PRIOR YEAR PROPERTY TAXES 1,007.21

214-900-951 TRANSFER OUT-GOVERNMT FUNDS 2,612.37

FUND Total 2,612.37 2,612.37

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 73

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O ROAD AND BRIDGE I & S S/03 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

217-000-195 FUND BALANCE- RES DEBT SERVICE 254.30

217-000-203 PRIOR YEAR PROPERTY TAXES 1,238.13

217-000-387 TRANSFER IN 524,930.00

217-800-800 PRINCIPAL RETIREMENT-CAPITAL 515,000.00

217-800-802 INTEREST EXPENSE 8,883.75

217-800-803 FISCAL AGENTS' FEES 953.17

217-900-951 TRANSFER OUT-GOVERNMT FUNDS 1,585.51

FUND Total 526,422.43 526,422.43

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 74

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O BONDS I & S RECREATION S99 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

218-000-002 CASH IN BANK 17.97

218-000-195 FUND BALANCE- RES DEBT SERVICE 74.74

218-000-203 PRIOR YEAR PROPERTY TAXES 593.23

218-000-387 TRANSFER IN 249,450.00

218-800-800 PRINCIPAL RETIREMENT-CAPITAL 225,000.00

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218-800-802 INTEREST EXPENSE 24,100.00

218-800-803 FISCAL AGENTS' FEES 1,000.00

FUND Total 250,117.97 250,117.97

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 75

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O REFUNDING BD I & S 9/16/10 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

219-000-002 CASH IN BANK 379.18

219-000-195 FUND BALANCE- RES DEBT SERVICE 30,019.71

219-000-203 PRIOR YEAR PROPERTY TAXES 1,799.47

219-000-387 TRANSFER IN 692,000.00

219-800-800 PRINCIPAL RETIREMENT-CAPITAL 680,000.00

219-800-802 INTEREST EXPENSE 41,500.00

219-800-803 FISCAL AGENTS' FEES 1,940.00

FUND Total 723,819.18 723,819.18

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 76

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O R & B I & S SERIES 2004 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

220-000-002 CASH IN BANK 26.77

220-000-195 FUND BALANCE- RES DEBT SERVICE 924.40

220-000-203 PRIOR YEAR PROPERTY TAXES 912.37

220-000-387 TRANSFER IN 385,470.00

220-800-800 PRINCIPAL RETIREMENT-CAPITAL 330,000.00

220-800-802 INTEREST EXPENSE 55,340.00

220-800-803 FISCAL AGENTS' FEES 1,940.00

FUND Total 387,306.77 387,306.77

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 77

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O R & B I&S SERIES(2000)2007 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

230-000-002 CASH IN BANK 20.31

230-000-195 FUND BALANCE- RES DEBT SERVICE 4,876.84

230-000-203 PRIOR YEAR PROPERTY TAXES 797.47

230-000-387 TRANSFER IN 384,026.00

230-800-800 PRINCIPAL RETIREMENT-CAPITAL 335,000.00

230-800-802 INTEREST EXPENSE 52,180.00

230-800-803 FISCAL AGENTS' FEES 2,500.00

FUND Total 389,700.31 389,700.31

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 78

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RD & BR BDS I & S S/2008 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

231-000-002 CASH IN BANK 48.28

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231-000-195 FUND BALANCE- RES DEBT SERVICE 263.37

231-000-203 PRIOR YEAR PROPERTY TAXES 2,024.67

231-000-387 TRANSFER IN 765,751.00

231-800-800 PRINCIPAL RETIREMENT-CAPITAL 510,000.00

231-800-802 INTEREST EXPENSE 255,428.76

231-800-803 FISCAL AGENTS' FEES 2,562.00

FUND Total 768,039.04 768,039.04

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 79

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund MS DEV BK BDS I&S (KATRINA) Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

232-000-195 FUND BALANCE- RES DEBT SERVICE 216.89

232-000-203 PRIOR YEAR PROPERTY TAXES 1,067.73

232-900-951 TRANSFER OUT-GOVERNMT FUNDS 1,284.62

FUND Total 1,284.62 1,284.62

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 80

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RD & BR BDS I & S S/O9-1M Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

233-000-002 CASH IN BANK 15.21

233-000-195 FUND BALANCE- RES DEBT SERVICE 33.07

233-000-203 PRIOR YEAR PROPERTY TAXES 157.14

233-000-387 TRANSFER IN 114,375.00

233-800-800 PRINCIPAL RETIREMENT-CAPITAL 90,000.00

233-800-802 INTEREST EXPENSE 23,700.00

233-800-803 FISCAL AGENTS' FEES 850.00

FUND Total 114,565.21 114,565.21

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 81

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O IND DEV REF I & S 9/16/10 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

280-000-002 CASH IN BANK 1,033.96

280-000-195 FUND BALANCE- RES DEBT SERVICE 637.97

280-000-203 PRIOR YEAR PROPERTY TAXES 1,135.99

280-000-387 TRANSFER IN 451,350.00

280-800-800 PRINCIPAL RETIREMENT-CAPITAL 405,000.00

280-800-802 INTEREST EXPENSE 45,150.00

280-800-803 FISCAL AGENTS' FEES 1,940.00

FUND Total 453,123.96 453,123.96

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 82

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O IND DEV BD I&S S/06 TOWER Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

281-000-002 CASH IN BANK 96,408.62

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281-000-195 FUND BALANCE- RES DEBT SERVICE 96,511.81

281-000-203 PRIOR YEAR PROPERTY TAXES 1,034.50

281-000-332 RENTS 353,405.80

281-000-387 TRANSFER IN 517,945.26

281-800-800 PRINCIPAL RETIREMENT-CAPITAL 405,000.00

281-800-802 INTEREST EXPENSE 465,548.75

281-800-803 FISCAL AGENTS' FEES 1,940.00

FUND Total 968,897.37 968,897.37

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 83

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O TAX IND DEV S/06 -LOBLOLLY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

282-000-002 CASH IN BANK .34

282-000-195 FUND BALANCE- RES DEBT SERVICE .34

282-000-387 TRANSFER IN 936,590.00

282-800-801 PRINCIPAL RETIREMENT-NON-CAPT 400,000.00

282-800-802 INTEREST EXPENSE 534,650.00

282-800-803 FISCAL AGENTS' FEES 1,940.00

FUND Total 936,590.34 936,590.34

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 84

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O IND DEV BD I & S-HANDY HDW Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

283-000-002 CASH IN BANK 26,666.72

283-000-151 ADVANCES FROM OTHER FUNDS 6,666.60

283-000-195 FUND BALANCE- RES DEBT SERVICE 16,666.70

283-000-367 MISC REV-HANDYHDWE-RETIRE BOND 43,333.42

283-800-801 PRINCIPAL RETIREMENT-NON-CAPT 40,000.00

FUND Total 66,666.72 66,666.72

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 85

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TAX INCR FIN I & S S/97 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

291-000-195 FUND BALANCE- RES DEBT SERVICE 140.42

291-900-951 TRANSFER OUT-GOVERNMT FUNDS 140.42

FUND Total 140.42 140.42

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 86

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TAX INCR FIN I&S WALMART 10/02 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

292-000-002 CASH IN BANK 1,848.76

292-000-195 FUND BALANCE- RES DEBT SERVICE 1,708.34

292-000-200 REALTY/PERSONAL 129,710.00

292-000-387 TRANSFER IN 140.42

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292-800-800 PRINCIPAL RETIREMENT-CAPITAL 119,000.00

292-800-802 INTEREST EXPENSE 10,710.00

FUND Total 131,558.76 131,558.76

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 87

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TAX INCR FIN I&S LOWES 6/03 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

293-000-002 CASH IN BANK 164.59

293-000-195 FUND BALANCE- RES DEBT SERVICE 164.84

293-000-200 REALTY/PERSONAL 57,916.00

293-800-800 PRINCIPAL RETIREMENT-CAPITAL 50,750.00

293-800-802 INTEREST EXPENSE 7,166.25

FUND Total 58,080.84 58,080.84

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 88

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TIF I & S CROSSROADS 12/09 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

294-000-002 CASH IN BANK 1.33

294-000-195 FUND BALANCE- RES DEBT SERVICE .64

294-000-200 REALTY/PERSONAL 166,896.00

294-800-800 PRINCIPAL RETIREMENT-CAPITAL 50,750.00

294-800-802 INTEREST EXPENSE 116,145.31

FUND Total 166,896.64 166,896.64

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 89

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund TIF I&S HWY19/N HILLS PRJ 3/10 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

295-000-002 CASH IN BANK .67

295-000-195 FUND BALANCE- RES DEBT SERVICE .67

295-000-200 REALTY/PERSONAL 11,725.00

295-800-800 PRINCIPAL RETIREMENT-CAPITAL 7,000.00

295-800-802 INTEREST EXPENSE 4,725.00

FUND Total 11,725.67 11,725.67

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 90

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RD&BR BDS S/00-REF BD S/07 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

301-000-002 CASH IN BANK 712.72

301-000-196 OTHER RESERVE FUND BALANCE 76,166.88

301-000-330 INTEREST INCOME 401.95

301-300-631 GRAVEL OR SHELL 67,197.66

301-300-632 ASPHALT 8,658.45

FUND Total 76,568.83 76,568.83

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 91

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G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O ROAD & BRIDGE BONDS S/2004 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

302-000-196 OTHER RESERVE FUND BALANCE 46,461.35

302-000-330 INTEREST INCOME 199.71

302-300-631 GRAVEL OR SHELL 46,640.34

302-900-951 TRANSFER OUT-GOVERNMT FUNDS 20.72

FUND Total 46,661.06 46,661.06

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 92

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O TAX IND DEV BD-TOWER/OTHER Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

303-000-002 CASH IN BANK 270,011.01

303-000-196 OTHER RESERVE FUND BALANCE 268,374.35

303-000-330 INTEREST INCOME 1,802.66

303-680-581 OTHER CONTRACTUAL SERVICES 166.00

FUND Total 270,177.01 270,177.01

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 93

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RD & BR BDS S/08 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

306-000-002 CASH IN BANK 1,041,920.78

306-000-196 OTHER RESERVE FUND BALANCE 1,888,349.52

306-000-330 INTEREST INCOME 10,444.73

306-300-581 OTHER CONTRACTUAL SERVICES 13,432.10

306-300-631 GRAVEL OR SHELL 41,134.80

306-300-632 ASPHALT 704,874.17

306-300-633 CONCRETE 154.00

306-300-634 CULVERTS 1,459.15

306-300-639 SIGNS 498.00

306-300-642 PAINT AND PRESERVATIES 883.20

306-300-695 OTHER CONSUMABLE SUPPLIES/MAT 65,488.05

306-300-916 HEAVY ROAD EQUIPMENT $5,000 + 28,950.00

FUND Total 1,898,794.25 1,898,794.25

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 94

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RD & BR BDS S/O9 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

307-000-002 CASH IN BANK 20,628.26

307-000-196 OTHER RESERVE FUND BALANCE 20,490.61

307-000-330 INTEREST INCOME 137.65

FUND Total 20,628.26 20,628.26

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 95

G E N E R A L L E D G E R T R I A L B A L A N C E

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2011 - 2012 Fiscal Year September Balance

Fund SPECIAL BUILDING FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

308-000-002 CASH IN BANK 302,488.20

308-000-196 OTHER RESERVE FUND BALANCE 295,503.04

308-000-330 INTEREST INCOME 1,985.16

308-000-383 PROCEED FROM SALE OF CAP ASSET 5,000.00

FUND Total 302,488.20 302,488.20

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 96

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RD,BD,EQ&REC BDS S/12-10M Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

310-000-002 CASH IN BANK 9,362,639.84

310-000-330 INTEREST INCOME 5,494.85

310-000-380 LONG TERM (CAPITAL) DEBT 10,100,004.90

310-300-581 OTHER CONTRACTUAL SERVICES 4,500.00

310-300-631 GRAVEL OR SHELL 106,077.62

310-300-632 ASPHALT 429,214.29

310-300-634 CULVERTS 3,428.80

310-300-640 FENCING 1,820.00

310-300-641 BLDGING REPAIRS/SUPPLIES 1,086.00

310-300-695 OTHER CONSUMABLE SUPPLIES/MAT 3,733.20

310-300-804 BOND ISSUE COSTS 193,000.00

FUND Total 10,105,499.75 10,105,499.75

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 97

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund MS DEV AUTH-CAP LOAN-AGRICENTR Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

329-000-002 CASH IN BANK 52,221.55

329-000-380 LONG TERM (CAPITAL) DEBT 20,180.85

329-000-387 TRANSFER IN 62,478.00

329-540-911 CONSTRUCTION IN PROGRESS 30,437.30

FUND Total 82,658.85 82,658.85

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 98

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund G/O RECREATION BOND ISSUE S/99 Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

380-000-002 CASH IN BANK 68,604.75

380-000-196 OTHER RESERVE FUND BALANCE 68,146.95

380-000-330 INTEREST INCOME 457.80

FUND Total 68,604.75 68,604.75

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 99

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SHERIFF CANTEEN PROFITS Account Balance

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Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

401-000-002 CASH IN BANK 22,569.28

401-000-190 FUND BALANCE-UNRESERVED 15,079.21

401-000-354 OTHER MISC REVENUE 28,000.00

401-192-501 POSTAGE AND BOX RENT 1,790.00

401-192-502 TELEPHONE SERVICE 2,115.50

401-192-581 OTHER CONTRACTUAL SERVICES 9,000.00

401-192-692 CLOTHES & DRY GOODS/PRISONERS 1,773.56

401-192-695 OTHER CONSUMABLE SUPPLIES/MAT 220.98

401-192-919 FURN/OFC EQMT-LESS THAN $5,000 5,609.89

FUND Total 43,079.21 43,079.21

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 100

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LAUDERDALE CO ECON DEV DIST Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

620-000-002 CASH IN BANK 114,112.33

620-000-190 FUND BALANCE-UNRESERVED 108,112.33

620-000-332 RENTS 6,000.00

620-000-345 OTHER CITY OF MERIDIAN 63,030.00

620-000-387 TRANSFER IN 282,600.00

620-676-581 OTHER CONTRACTUAL SERVICES 282,600.00

620-676-588 OTHER CONTRACTUAL SVCS- CITY 63,030.00

FUND Total 459,742.33 459,742.33

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 101

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund LAUD CO / MERIDIAN PUB LIBRARY Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

654-000-200 REALTY/PERSONAL 765,522.84

654-000-201 MOTOR VEHICLE 122,826.06

654-000-202 MOBILE HOME 6,171.05

654-000-203 PRIOR YEAR PROPERTY TAXES 20,922.05

654-000-223 AIRCRAFT REGISTRATION 110.16

654-500-701 GRANTS OTHER GOVERNMENT AGENCY 915,552.16

FUND Total 915,552.16 915,552.16

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 102

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SEIZED HOLDING FUND Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

656-000-002 CASH IN BANK 92,203.00

656-000-196 OTHER RESERVE FUND BALANCE 30,834.00

656-000-238 MDN/LAUD PROP/SEZ/FORFEITURES 83,696.00

656-219-595 REFUND OF SEIZED FUNDS 1,900.00

656-219-701 GRANTS OTHER GOVERNMENT AGENCY 4,085.40

656-900-951 TRANSFER OUT-GOVERNMT FUNDS 16,341.60

FUND Total 114,530.00 114,530.00

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CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 103

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund SPECIALIZED MANAGEMENT SERVICE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

658-000-002 CASH IN BANK 4,319.10

658-000-230 JUSTICE COURT FINES 22,918.41

658-166-581 OTHER CONTRACTUAL SERVICES 18,599.31

FUND Total 22,918.41 22,918.41

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 104

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund PAYROLL CLEARING Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

681-000-002 CASH IN BANK 27,683.86

681-000-190 FUND BALANCE-UNRESERVED 26,184.33

681-000-330 INTEREST INCOME 2,395.83

681-106-581 OTHER CONTRACTUAL SERVICES 896.30

FUND Total 28,580.16 28,580.16

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 105

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund MERIDIAN COMMUNITY COLLEGE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

690-000-200 REALTY/PERSONAL 828,077.50

690-000-201 MOTOR VEHICLE 130,635.79

690-000-202 MOBILE HOME 6,563.38

690-000-203 PRIOR YEAR PROPERTY TAXES 22,295.37

690-000-223 AIRCRAFT REGISTRATION 117.17

690-551-701 GRANTS OTHER GOVERNMENT AGENCY 987,689.21

FUND Total 987,689.21 987,689.21

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 106

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund EAST MS COMMUNITY COLLEGE Account Balance

Account Description Debit Credit

------------------------------------------------------------------------------------------------------------------------------------

691-000-200 REALTY/PERSONAL 175,516.49

691-000-201 MOTOR VEHICLE 27,689.11

691-000-202 MOBILE HOME 1,391.14

691-000-203 PRIOR YEAR PROPERTY TAXES 4,722.94

691-000-223 AIRCRAFT REGISTRATION 24.82

691-550-701 GRANTS OTHER GOVERNMENT AGENCY 209,344.50

FUND Total 209,344.50 209,344.50

CAP GLMLED03 02/13/2013 12:47 Accounting History FY 11-12 PAGE 107

G E N E R A L L E D G E R T R I A L B A L A N C E

2011 - 2012 Fiscal Year September Balance

Fund INVENTORY GENERAL FIXED ASSETS Account Balance

Account Description Debit Credit

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------------------------------------------------------------------------------------------------------------------------------------

900-000-080 LAND 14,279,985.61

900-000-081 CONSTRUCTION IN PROGRESS 2,540,426.66

900-000-082 BUILDINGS 34,251,403.00

900-000-083 ACCUMULATED DEPRECIATION-BLDGS 6,464,643.00

900-000-084 IMPROVE OTHER THAN BUILDINGS 2,429,837.13

900-000-085 ACCUM DEPREC-OTHER THAN BLDGS 669,363.00

900-000-086 MOBILE EQUIPMENT 12,879,036.69

900-000-087 ACCUM DEPREC-MOBILE EQUIPMENT 9,413,485.00

900-000-088 OTHER FURNITURE & EQUIPMENT 6,319,698.09

900-000-089 ACCUM DEPREC-OTHER FURN/EQUIP 2,478,372.00

900-000-090 LEASED PROPERTY UNDER CAPITAL 4,346,708.09

900-000-091 ACC DEPR-LEASE PROP CAP LEASE 1,335,201.00

900-000-092 INFRASTRUCTURE-ROADS 86,460,394.24

900-000-093 ACCUM DEPRECIATION-ROADS 51,193,157.00

900-000-094 INFRASTRUCTURE-BRIDGES 17,575,477.90

900-000-095 ACCUM DEPRECIATION-BRIDGES 5,369,197.00

900-000-197 OTHER RESERVE FUND BALANCE 104,159,549.41

FUND Total 181,082,967.41 181,082,967.41

REPORT Total 250,021,609.81 250,021,609.81

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APPENDIX D

COUNTY BUDGET 2013 ButlerSnow 7410518v2

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