CITY OF MIAMI SOUTHEAST OVERTOWN PARK WEST

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CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Basic Financial StatementsSeptember 30, 2005(With Independent Auditors' Report Thereon)

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Table of ContentsPageIndependent Auditors' Report1Management's Discussion and Analysis (Required Supplementary Information)2-7Basic Financial Statements:Government-wide Financial Statements:Statement of Net AssetsStatement of Activities89Fund Financial Statements:Balance Sheet – Governmental FundsStatement of Revenues, Expenditures, and Changes in Fund Balances –Governmental Funds10Notes to Basic Financial Statements12-1911Required Supplementary Information (Unaudited):Budgetary Comparison Schedule – General FundBudgetary Comparison Schedule – Special Revenue FundNote to Required Supplementary Information202122Independent Auditors' Report on Internal Control Over Financial Reporting andon Compliance and Other Matters Based on an Audit of Financial StatementsPerformed in Accordance With Government Auditing Standards23

Sanson, Kline, Jacomino& Company, LLPCertified Public AccountantsLeJeune Centre 782 N.W. LeJeune Road - Suite 650 - Miami, Florida 33126Tel. (305) 442-2470Fax (305) 442-2850www.skjnet.comIndependent Auditors' ReportThe Board of DirectorsCity of Miami Southeast OvertownPark West Redevelopment Agency:We have audited the accompanying basic financial statements of the governmental activities and each majorfund of the City of Miami Southeast Overtown Park West Redevelopment Agency (the Agency), a componentunit of the City of Miami, Florida (the City), as of and for the year ended September 30, 2005, which collectivelycomprise the Agency's basic financial statements, as listed in the table of contents. These financial statementsare the responsibility of the Agency's management. Our responsibility is to express opinions on these . financialstatements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issuedby the Comptroller General of the United States. Those standards require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements are free of material misstatement. Anaudit includes consideration of internal control over financial reporting as a basis for designing audit proceduresthat are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivenessof the entity's internal control over financial reporting. Accordingly, we express no such opinion. An auditincludes examining, on a test basis, evidence supporting the amounts and disclosures in the financialstatements. An audit also includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinions.In our opinion, the financial statements referred to above present fairly, in all material respects, the respectivefinancial position of the governmental activities and each major fund of the Agency as of September 30, 2005,and the respective changes in financial position thereof for the year then ended in conformity with accountingprinciples generally accepted in the United States of America.As more fully discussed in Note 1, the Agency has adopted Governmental Accounting Standards BoardStatement No. 46, Net Assets Restricted by Enabling Legislation, as of October 1, 2004. In accordance with Government Auditing Standards, we have issued our report dated November 17, 2005 onour consideration of the Agency's internal control over financial reporting and our tests of its compliance withcertain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of thatreport is to describe the scope of our testing of internal control over financial reporting and compliance and theresults of that 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 with Government AuditingStandards and should be considered in assessing the results of our audit.The management's discussion and analysis on pages 2 through 7 and the budgetary comparison informationon pages 20 through 22 are not a required part of the basic financial statements but are supplementaryinformation required by the accounting principles generally accepted in the United States of America. We haveapplied certain limited procedures, which consisted principally of inquiries of management regarding themethods of measurement and presentation of.the required supplementary information. However, we did notaudit the information and express no opinion on it.November 17, 20051

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)rManagement's Discussion and AnalysisSeptember 30, 2005This section of the City of Miami Southeast Overtown Park West Redevelopment Agency (the Agency)financial statements presents management's analysis of the financial performance for the fiscal yearended September 30, 2005. This discussion addresses whether or not the Agency as a whole is betteroff or worse off as a result of this year's activities.OverviewThe purpose of the Agency is to eliminate blight and slum conditions within the redevelopment area of theAgency, pursuant to the redevelopment plans of the Agency for new residential and commercial activity inthe Southeast Overtown area.The Agency's primary source of revenue is tax-increment funds. This revenue is computed by applyingthe operating tax rate for the City and the County, multiplied by the increased value of property locatedwithin the boundaries of the redevelopment areas of the Agency, over the base property value, minus 5%.Both the City and the County are required to fund this amount annually without regard to tax collections orother obligations.Further, the Agency's policy is set by a board of directors comprised of the five members of the Citycommission and are separate, distinct and independent from the governing body of the City; and it'smanagement plan is executed by a small professional staff led by its executive director.Financial HiqhlightsThe assets of the Agency exceeded its liabilities at the close of its most recent fiscal year by 15,271,073.Of this amount, 4,646,977 was invested in capital assets net of related debt, 1,312,127 was restrictedfor debt service, 2,738,202 was restricted for capital projects, and 4,475,427 was restricted by enablinglegislation. This resulted in an excess of 2,204,441 (unrestricted net assets) available to meet theAgency's obligations to citizens in the Southeast Overtown area.At the close of the current fiscal year, the Agency's governmental funds reported combined ending fundbalances of 8,987,176, an increase of 1,811,810 in comparison with the prior year.Overview to the Financial StatementsThis discussion and analysis is intended to serve as an introduction to the Agency's basic financialstatements. The Agency's basic financial statements are comprised of three components: Government-wide financial statements Fund financial statements Notes to the basic financial statementsIn addition, the Agency reports, as required supplementary information, a budget to actual comparisonand notes to the required supplementary information.Government-wide Financial StatementsThe government-wide financial statements are designed to provide readers with a broad overview of theAgency's finances, in .a manner similar to a private-sector business (i.e. economic resources andmeasurement focus).2

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Management's Discussion and AnalysisSeptember 30, 2005The statement of net assets presents information on all of the Agency's assets and liabilities, with thedifference between the two reported as net assets. Over time, increases or decreases in net assets mayserve as a useful indicator of whether the financial position of the Agency is improving or deteriorating.The statement of activities presents information showing how the Agency's net assets changed during themost recent fiscal year. All changes in net assets are reported as soon as the underlying event givingrise to the change occurs, regardless of the timing of the related cash flows. Thus, revenues andexpenses are reported in this statement for some items that will only result in cash flows in future fiscalperiods.The government-wide financial statements may be found on pages 8 and 9 of this report.Fund Financial StatementsA fund is a grouping of related accounts that is used to maintain control over resources that have beensegregated for specific activities or objectives. The Agency, like other state and local governments, usesfund accounting to ensure and demonstrate compliance with finance related legal requirements. All of thefunds of the Agency are categorized as governmental funds.Governmental funds are used to account for essentially the same functions reported as governmentalactivities in the government-wide financial statements. However, unlike the government-wide financialstatements, governmental fund financial statements focus on near-term inflows and outflows ofexpendable resources, as well as on balances of expendable resources available at the end of the fiscalyear. Such information may be useful in evaluating a government's near-term financing requirements.Because the focus of governmental funds is narrower than that of the government-wide financialstatements, it is useful to compare the information presented for governmental funds with similarinformation presented for governmental activities in the government-wide financial statements. By doingso, readers may better understand the long-term impact of the government's near-term financingdecisions. Both the governmental fund balance sheet and the governmental fund statement of revenues,expenditures and changes in fund balances provide a reconciliation to facilitate this comparison betweengovernmental funds and governmental activities.The Agency maintains four individual governmental funds. Information is presented separately in thegovernmental fund balance sheet and in the governmental fund statement of revenues, expenditures, andchanges in fund balances for the General Fund, Special Revenue Fund, Debt Service Fund and CapitalProjects Fund.The basic governmental fund financial statements can be found on pages 10 and 11 of this report.Notes to the Basic Financial StatementsThe notes provide additional information that is essential to a full understanding of the data provided inthe government-wide and fund financial statements. The notes to the financial statements can be foundon pages 12 to 19 of this report.Budgetary HighlightsThe Agency adopts an annual budget on an individual fund basis. Budgetary comparison schedules havebeen provided for the General Fund and Special Revenue Fund to demonstrate compliance with thebudget on pages 20 and 21, respectively, of this report.3

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Management's Discussion and AnalysisSeptember 30, 2005The following is a brief review of the variances from the final budget to actual amounts for the GeneralFund (please see budget to actual comparison on page 20): The change in final budget to actual for tax increment revenues and intergovernmental revenues wasa result of the use of the budget carryover from fiscal year 2004 for the funding of the administrativeexpenditures in fiscal year 2005.The following is a brief review of the variances from the final budget to actual amounts for the SpecialRevenue Fund (please see budget to actual comparison on page 21): The change in final budget to actual for community redevelopment was a result of redevelopmentprojects planned to commence during the fiscal year, but either did not commence or were notcompleted as planned. The change in final budget to actual for sale of capital assets was a result of properties intended to besold during the fiscal year, but either did not take place or is still in the process as of the end of thefiscal year.Financial AnalysisGovernment-wide AnalysisOur analysis of the financial statements of the Agency begins below. The Statement of Net Assets andthe Statement of Activities report information about the Agency's activities that will help answer questionsabout the position of the Agency. A comparative analysis is shown below.A summary of the Agency's net assets is presented in Table A-1 and a summary of changes in net assetsis presented in Table A-2.Table A-1Summary of Net AssetsCurrent assetsNon-current assetsCapital assets, netTotal assetsLiCurrent liabilitiesNon-current liabilitiesTotal liabilitiesInvestment in capital assets, net of related debtRestrictedUnrestrictedTotal net assets4Fiscal Year2005Fiscal Year2004 9,224,6522,100,0008,835,84120,160,493 5,091,3194,646,9778,444,2982,204,441 15,295,7166,526,683809,4585,925,238 13,261,37910,715,54718,352,698

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Management's Discussion and AnalysisSeptember 30, 2005Non-current assets increased in the current year as a result of a receivable on the sale of certainland, which coincides with the decrease in capital assets. A portion of the Agency's net assets ( 4,646,977) reflects its investment in capital assets (e.g.furniture and equipment, infrastructure and land), less any related outstanding debt used to acquirethose assets. These assets are not available for future spending. Another portion of the Agency's net assets ( 8,444,298) represents resources that are subject toexternal restrictions on how they may be used. The remaining portion of the Agency's net assets ( 2,204,441) represents resources that areunrestricted and available for any lawful use by the Agency.ITable A-2Summary of Changes in Net AssetsFiscal s for services:Rental incomeParking feesGeneral revenues:Tax increment revenuesContribution from primary governmentInterest revenueGain on sale of landTotal revenuesExpenses:General governmentCommunity redevelopmentInterest on long-term debtTotal expensesChange in net assetsNet assets, beginning of yearNet assets, end of yearFiscal Year2004 600,000 ,542,956 15 295,716 13,261,379 Gain on sale of capital assets was a result of the sale of property to Bayview Towers Associates, LLCduring the current fiscal year. General government and community redevelopment expenses decreased from the prior year as aresult of redevelopment projects planned to commence during the fiscal year, but either did notcommence or were not completed as planned.5

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Management's Discussion and AnalysisSeptember 30, 2005Individual Fund AnalysisFund balance for the General Fund decreased from 846,026 at September 30, 2004 to 542,878 atSeptember 30, 2005. The fund balance for the Special Revenue Fund increased from 2,822,882 atSeptember 30, 2004 to 4,393,969 at September 30, 2005. Fund balance for the Debt Service Fundincreased from 809,458 at September 30, 2004 to 1,312,127 at September 30, 2005. Fund balance forthe Capital Projects Fund increased from 2,697,000 at September 30, 2004 to 2,738,202 at September30, 2005. Since the Agency only has governmental funds/activities, the changes in fund balance alsoexplain the increases in net assets. The following are key factors in the changes in fund balances for2005: The decrease in fund balance in the General Fund was a result of tax increment funding nottransferred from the Special Revenue Fund as decided by management during the fiscal year.The increase in fund balance in the Special Revenue Fund was a result of an increase in the taxincrement revenues recognized and the proceeds from the sale of property in the current year.The increase in fund balance in the Debt Service Fund was a result of the transfer from the SpecialRevenue Fund to accumulate funding for payment of principal and interest, in addition to the changein principal payment recognition in the current year.The increase in fund balance in the Capital Projects Fund was a result of interest income earnedduring the year.Capital AssetsAs of September 30, 2005, the Agency's investment in capital assets, net of accumulated depreciation,amounted to 8,835,841, decreasing from 10,715,547 as of September 30, 2004.Summary of Capital Assets(Net of Depreciation)LandFurniture and equipmentInfrastructureTotal capital assets'Fiscal Year2005Fiscal Year2004 2,715,53647,6346,072,671 8,835,841 4,234,54762,9946,418,006 10,715,547Additional capital asset information can be found on page 16 of this report.Debt ManagementAs of September 30, 2005, the Agency had 4,188,864 of special obligation bonds and loans outstandingcompared to the same amount as of September 30, 2004. The bonds and loans are secured by a pledgeof guaranteed entitlement revenue received from the State of Florida and the tax increment revenueamounts received from the City and County. No additional debt was issued during fiscal year 2005.Additional long-term debt information can be found on pages 16 through 18 of this report.6

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Management's Discussion and AnalysisSeptember 30, 2005Requests for InformationrThis financial report is designed to provide a general overview of the Agency's finances. Questionsconcerning any of the information provided in this report or requests for additional information should beaddressed to the Executive Director, 49 N.W. 5th Street, Suite 100, Miami, Florida 33128.7

rCITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Statement of Net AssetsSeptember 30, 2005AssetsEquity in pooled cashRestricted cashInterest receivableReceivable on sale of landCapital assets (net of accumulated depreciation):LandFurniture and equipmentInfrastructure 072,671Total assets20,160,493LiabilitiesAccounts payable and accrued liabilitiesInterest payableNon-current liabilities:Due within one year:Bonds payableDue in more than one year:Bonds payableNotes payableAdvance on debt reserveCompensated ,23977,198Total liabilities4,864,777Net AssetsInvested in capital assets, net of related debtRestrictedUnrestrictedTotal net assets "4,646,9778,444,2982,204,441 15,295,716The accompanying notes are an integral part of the basic financial statements.

rCITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Statement of ActivitiesYear ended September 30, 2005Expenses:General governmentCommunity redevelopmentInterest on long-term debt Total program expenses1,290,1701,885,427210,8003,386,397Program revenues':Intergovernmental revenueOperatingCharges for services:Rental incomeParking fees600,0009,02529,867Net program expense(2,747,505)General revenues:Tax increment revenueContribution from primary governmentGain on sale of landInterest revenue2,816,788767,5721,080,989116,493Total general revenues4,781,842Increase in net assets2,034,337Net assets - beginning of the year13,261,379Net assets - end of the year 15,295,716The accompanying notes are an integral part of the basic financial statements.9

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Balance SheetGovernmental FundsSeptember 30, 2005SpecialrevenueGeneralDebt Equity in pooled cashRestricted cashInterest receivable Total assets 593,496 4271,417,5272,738,202Liabilities and Fund BalancesLiabilities:Accounts payable and accrued liabilitiesInterest payableTotal liabilitiesFund Balances:Reserved for encumbrancesReserved for debt serviceReserved for capital projectsUnreservedTotal fund balancesTotal liabilities and fund balances Amounts reported for governmental activities in the statement of net assets consist of:Capital assets used in governmental activities are not financial resources and, therefore, are notreported in the funds.8,835,841Long-term receivables are not due in the current period and therefore are not reported in thefunds:Receivable on sale of land2,100,000Long-term liabilities are not due and payable in the current period and therefore are not reportedin the funds:Bonds and notes payableAdvance on debt reserveCompensated absences(4,188,864)(361,239)(77,198)Net assets of governmental activities(4,627,301)15,295,716 ,The accompanying notes are an integral part of the basic financial statements.10

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Statement of Revenues, Expenditures, and Changes in Fund BalancesGovernmental FundsYear ended September 30, 2005SpecialrevenueGeneralfiRevenues:Tax increment revenuesContribution from primary governmentIntergovernmentalRental incomeParking feesInterest2,816,788108,184 867Expenditures:Current:General governmentCommunity redevelopmentDebt service:InterestTotal 292,403Excess (deficiency) of revenues over(under) expenditures(303,148)Other financing sources- (uses):Transfers inTransfers outProceeds from sale of capital 03,027,93541,202Net change in fund balancesFund balances - beginning 1,311,810405,800405,800(405,800)500,00094,2001 ,000Total other financing sources (uses)Fund balances - 025Total revenuesiDebt serviceCapitalprojectsNet change in fund balances - total governmental funds1,811,810Amounts reported for governmental activities in the statement of activities are different because:Revenues in the statement of activities that do not provide current financial resources arenot reported as revenues in the funds.Items reported in the statement of activities do not require the use of current financialresources, and therefore, are not reported as expenditures in governmental funds:Decrease in compensated absences'The costs of the capital assets disposed/transferred is removed from the capital assetsaccount in the statement of net assets.The governmental funds reported capital outlays as expenditures, however, in the statementof activities, the cost of those assets is allocated over their estimated useful lives andreported as depreciation expense:Depreciation expenseChange in net assets of governmental 337The accompanying notes are an integral part of the basic financial statements.11

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Notes to Basic Financial StatementsSeptember 30, 20051.Summary of Significant Accounting PoliciesThis summary of the City of Miami Southeast Overtown Park West Redevelopment Agency (the Agency)significant accounting policies is presented to assist the reader in interpreting the basic financialstatements. The policies are considered essential and should be read in conjunction with the basicfinancial statements.The accounting policies of the Agency conform to accounting principles generally accepted in the UnitedStates of America applicable to governmental units.This report, the accounting systems andclassification of accounts conform to standards of the Governmental Accounting Standards Board(GASB), which is the accepted standard-setting body for establishing governmental accounting andfinancial reporting principles. The following is a summary of the more significant policies:A.Reporting EntityThe Agency was established in 1983, by the City of Miami, Florida (the City) under the provisions ofSection 163.330, Florida Statutes. The purpose of the Agency is to eliminate blight and slum conditionswithin the redevelopment area of the Agency pursuant to the redevelopment plans of the Agency for newresidential and commercial activity in the Southeast Overtown area. The board of directors of the Agencyis comprised of the five members of the City commission and are separate, distinct and independentfrom the governing body of the City:The.City entered into Interlocal Cooperation Agreements, dated March 31, 1982, with Miami-DadeCounty, Florida (the County) and related ordinances of the City and County whereby tax incrementrevenue collected by the parties would be paid to the Agency and used in accordance with the approvedbudgets of the redevelopment plans and terms and conditions of the Interlocal Agreements for thebenefit of the Agency.For financial reporting purposes, the Agency is a component unit of the City and is thus included in theCity's comprehensive annual financial report as a blended component unit.B. New Financial Standard AdoptedIn fiscal year 2005, the Agency implemented Governmental Accounting Standards Board Statement No.46, Net Assets Restricted by Enabling Legislation. This statement clarifies that a legally enforceableenabling legislation restriction is one that a party external to a government—such as citizens, publicinterest groups, or the judiciary—can compel a government to honor. This statement also requiresgovernments.to disclose the portion of total net assets that is restricted by enabling legislation.C. Government-wide and Fund Financial StatementsThe government-wide financial statements (i.e., the statement of net assets and the statement ofactivities) report information on all the nonfiduciary activities of the Agency. For the most part, the effectof interfund activity has been removed from these statements. Governmental activities, which normallyare supported by taxes and intergovernmental revenues, are reported separately from business–typeactivities, which rely to a significant extent on fees and charges for support. The Agency does not haveany business-type activities.12

CITY OF MIAMI SOUTHEAST OVERTOWNPARK WEST REDEVELOPMENT AGENCY(A Component Unit of the City of Miami, Florida)Notes to Basic Financial StatementsSeptember 30, 2005C. Government-wide and Fund Financial Statements (continued)The statement of activities demonstrates the degree to which the direct expenses of a given function orsegment are offset by program revenues. Direct expenses are those that are clearly identifiable with aspecific function or segment. Program revenues include 1) charges to customers or applicants whopurchase, use, or directly benefit from goods, services, or privileges provided by a given function orsegment and 2) grants and contributions that are restricted to meeting the operational or capitalrequirements of a particular function or segment. Taxes and other items not properly included amongprogram revenues are reported instead as general revenues.Separate financial statements are provided for the governmental funds. Major individual governmentalfunds are reported as separate columns in the fund financial statements.D. Measurement Focus, Basis of Accounting, and Financial Statement PresentationThe government-wide financial statements are reported using the economic resources measurementfocus and the accrual basis of accounting. Revenues are recorded when earned and expenses arerecorded when a liability is incurred, regardless of the timing of related cash flows.Governmental fund financial statements are reported using the current financial resource measurementfocus and the modified accrual basis of accounting. Revenues are recognized as soon as they are bothmeasurable and available. Revenues are considered available when they are collectible within thecurrent period or soon enough thereafter to pay liabilities of the current period. For this purpose, theAgency considers revenues to be available if they are collected within 60 days of the end of the currentfiscal period. Expenditures generally are recorded when a liability is incurred, as under. accrualaccounting. However, debt service expenditures, as well as expenditures related to compensatedabsences and claims and judgments, are recorded only when payment is due.Taxes and interest associated with the current fiscal period are all considered to be susceptible toaccrual and so have been recognized as revenues of the current fiscal period. Only the portion duewithin the current fiscal period is considered to be susceptible to accrual as revenue of the currentperiod. All other revenue items are considered to be measurable and available. only when cash isreceived by the governmen

The basic governmental fund financial statements can be found on pages 10 and 11 of this report. Notes to the Basic Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found

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