SANTA ROSA COUNTY, FLORIDA
Santa Rosa CountyFloridaCOMPREHENSIVE ANNUALFINANCIAL REPORTFOR THE YEAR ENDEDSEPTEMBER 30, 2015
SANTA ROSA COUNTY, FLORIDACOMPREHENSIVE ANNUALFINANCIAL REPORTFOR THE YEAR ENDEDSEPTEMBER 30, 2015Donald C. SpencerClerk of the Circuit Court, County Court and ComptrollerPrepared By:Clerk of the Circuit Court, County Court and ComptrollerInternal Audit DepartmentWilliam W. BurroughsInternal Auditor
Santa Rosa County, FloridaCOMPREHENSIVE ANNUAL FINANCIAL REPORTTABLE OF CONTENTSFiscal Year Ended September 30, 2015INTRODUCTORY SECTIONPageLETTER OF TRANSMITTAL . 1CERTIFICATE OF EXCELLENCE IN FINANCIAL REPORTING . 5PRINCIPAL OFFICIALS . 6ORGANIZATION CHART . 7FINANCIAL SECTIONINDEPENDENT AUDITORS’ REPORT . 8MANAGEMENT’S DISCUSSION AND ANALYSIS . 12BASIC FINANCIAL STATEMENTSGovernment-Wide Financial Statements:Statement of Net Position . 20Statement of Activities . 22Fund Financial Statements:Balance Sheet – Governmental Funds . 23Reconciliation of the Balance Sheet of Governmental Fundsto the Statement of Net Position. 24Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds . 25Reconciliation of the Statement of Revenues, Expenditures andChanges in Fund Balances of Governmental Fundsto the Statement of Activities . 26Statement of Net Position – Proprietary Funds . 27Statement of Revenues, Expenses and Changes in Fund Net Position –Proprietary Funds . 28Statement of Cash Flows – Proprietary Funds . 29-ii-
Santa Rosa County, FloridaCOMPREHENSIVE ANNUAL FINIANCIAL REPORTTABLE OF CONTENTS-CONTINUEDSeptember 30, 2015Statement of Assets and Liabilities Agency Funds . 30Notes to the Financial Statements. 31REQUIRED SUPPLEMENTAL INFORMATIONSchedule of Revenues, Expenditures and Changes in Fund Balances –Budget and Actual – General Fund . 71Schedule of Revenues, Expenditures and Changes in Fund Balances –Budget and Actual – Road and Bridge Fund . 72Schedule of Santa Rosa County’s Proportionate Share of Net PensionLiability – Florida Retirement System . 73Schedule of Santa Rosa County’s Contributions – Florida Retirement System . 74Schedule of Santa Rosa County’s Proportionate Share of Net PensionLiability – Health Insurance Subsidy Program . 75Schedule of Santa Rosa County’s Contributions – Health InsuranceSubsidy Program . 76Schedules of Funding Progress and Employer Contributionsfor Other Post Employment Benefits . 77Notes to Required Supplemental Information . 78COMBINING INDIVIDUAL FUND STATEMENTS AND BUDGETARY COMPARISON SCHEDULESNonmajor Governmental Funds:Combining Balance Sheet – Nonmajor Governmental Funds . 82Combining Statement of Revenues, Expenditures and ChangesIn Fund Balances – Nonmajor Governmental Funds . 83Combining Balance Sheet – Nonmajor Special Revenue Funds . 84Combining Statement of Revenues, Expenditures and ChangesIn Fund Balances – Nonmajor Special Revenue Funds . 86-iii-
Santa Rosa County, FloridaCOMPREHENSIVE ANNUAL FINIANCIAL REPORTTABLE OF CONTENTS-CONTINUEDSeptember 30, 2015Budgetary Comparison Schedule (GAAP Basis)Fine and Forfeiture Fund . 88State Match Fund . 89Grants Fund . 90Enhanced 911 Program Fund . 91Electric Franchise Fee Fund . 92Local Option Tourist Tax Fund . 93Impact Fees Fund . 94SHIP Program Fund. 95Disaster Fund . 96Municipal Service Benefit Unit Fund. 97Clerk’s Courts Fund. 98Clerk’s Courts Technology Fund . 99Clerk’s Record Modernization Trust Fund . 100Clerk’s 10% Fines Fund . 101Clerk’s Child Support Title IV-D Fund. 102Budgetary Comparison Schedule (GAAP Basis)Debt Service Fund . 103Combining Balance Sheet – Nonmajor Capital Project Funds . 104Combining Statement of Revenues, Expenditures and ChangesIn Fund Balances – Nonmajor Capital Project Funds . 105Budgetary Comparison Schedule (GAAP Basis)District One Capital Project Fund . 106District Two Capital Project Fund . 107District Three Capital Project Fund . 108District Four Capital Project Fund. 109District Five Capital Project Fund . 110Other Capital Projects Fund. 111Fiduciary Funds:Combining Statement of Changes in Assets andLiabilities – Agency Funds . 113-iv-
Santa Rosa County, FloridaCOMPREHENSIVE ANNUAL FINIANCIAL REPORTTABLE OF CONTENTS-CONTINUEDSeptember 30, 2015STATISTICAL SECTIONFund Information:Net Position by Category. 119Changes in Net Position - Expenses . 120Changes in Net Position – Program Revenues. 121Changes in Net Position – General Revenues and Other Changes . 122Fund Balances – Governmental Funds. 123Changes in Fund Balances. 124Just and Taxable Value of Real and Personal Property . 125Property Tax Rates - Direct and Overlapping Governments . 126Principal Tax Payers . 127Property Tax Levies and Collections – All Governmental Fund Types . 128Ratios of Outstanding Debt by Type . 129Ratios of General Obligation Debt . 130Pledged Revenue Coverage . 131Demographic Statistics . 132Principal Employers . 133County Employees by Function . 134Operating Indicators by Function . 135Capital Asset Statistics by Function . 136-v-
INTRODUCTORY SECTION
DONALD C. SPENCERCLERK OF THE CIRCUIT COURT & COMPTROLLERSANTA ROSA COUNTY, FLORIDAClerk of the County Court & ComptrollerRecorder of DeedsClerk and Accountant of the Board of County CommissionersCustodian of County FundsCounty Auditor6495 Caroline StreetMilton, Florida 32570P O BOX 472Milton, Florida 32572Telephone: (850) 983-1975Fax: (850) 983-1986www.santarosaclerk.comMay 26, 2016To the Citizens of Santa Rosa County:State law requires that every general-purpose local government publish within twelve months of theclose of each fiscal year a complete set of audited financial statements. This report is published tofulfill that requirement for the fiscal year ended September 30, 2015.Management assumes full responsibility for the completeness and reliability of the informationcontained in this report, based upon a comprehensive framework of internal control that it hasestablished for this purpose. Because the cost of internal control should not exceed anticipatedbenefits, the objective is to provide reasonable, rather than absolute, assurance that the financialstatements are free of any material misstatements.Warren Averett, LLC Certified Public Accountants, have issued an unmodified (“clean”) opinion onSanta Rosa County’s financial statements for the year ended September 30, 2015. The independentauditor’s report is located at the front of the financial section of this report.Management’s discussion and analysis (MD&A) immediately follows the independent auditor’sreport and provides a narrative introduction, overview, and analysis of the basic financialstatements. MD&A complements this letter of transmittal and should be read in conjunction with it.Profile of the GovernmentSanta Rosa County, established in 1842, by an act of the Florida Legislature, is on the NorthwestFlorida Gulf Coast, bordered by Escambia County to the West, Okaloosa County to the East, theState of Alabama to the North and the Gulf of Mexico to the South. The City of Milton is the seat ofCounty government as well as the largest municipality in the County. Santa Rosa County is 1024square miles of various demographics and environments. Santa Rosa County is empowered to levya property tax on both real and personal property located within its boundaries.Santa Rosa County is a Non-Charter County established under the Constitution and the Laws of theState of Florida. Santa Rosa County includes the Board of County Commissioners, the Clerk of theCourts, the Property Appraiser, the Sheriff, the Supervisor of Elections and the Tax Collector.The Board of County Commissioners serves as the legislative and policy setting body of SantaRosa County as established under Section 125 of the Florida Statutes. As such, the Board enactsall legislation and authorizes programs and expenditures within the County. The Board appoints-1-
a professionally trained County Administrator who is responsible for policy and budgetdevelopment and implementation.The Board is comprised of five members elected countywide. Each member must reside withinthe particular district for which seat he/she seeks election. Each year the Board organizes itselfselecting a Chair and Vice-Chair from among its members to preside at Commission meetings.The Clerk of Circuit Court performs a wide range of record keeping, information management andfinancial management in the judicial system and county government.The Property Appraiser is primarily responsible for identifying, locating and valuing all propertywithin the county for ad valorem tax purposes. He is also responsible for administeringexemptions, mapping all parcels and classifying agricultural lands.The Sheriff provides for the public safety of the citizens of Santa Rosa County through theenforcement of state criminal laws and county ordinances. Preventing and reducing crime andviolence through departmental and community based programs.The Supervisor of Elections administers the election of the elected officials within the county.She maintains the voter registration list, establishes polling places, and educates voters.The Tax Collector collects and distributes taxes established by city, county, state and other localgovernments.Santa Rosa County provides a full range of services including police and fire protection; theconstruction and maintenance of streets and other infrastructure; water and sewer service onNavarre Beach; solid waste disposal and recycling; the Peter Prince Airport; Industrial Parkfacilities and recreational and cultural activities.Local EconomySanta Rosa County has long been considered a “bedroom community” of the larger Pensacolametropolitan statistical area. Knowing that residential growth does not sustain a healthy tax base, theCounty has aggressively been promoting the area as a good place to bring new and expandingbusinesses. The County established an Industrial Park several years ago to provide attractiveinducements to businesses willing to invest capital and hire employees at above average wages. Asecond industrial park, Whiting Aviation Park, was recently added near Whiting Field with accessto the 6,000 foot runway.Long-Term Financial Planning and Relevant Financial PoliciesSanta Rosa County has undergone significant growth in recent years and the prospect for furthergrowth is very good. The infrastructure to support that growth lags behind. To reduce that lag ininfrastructure growth the County established an impact fee. The impact fee is to be levied againstnew residential and commercial construction. This fee is restricted to the construction of new roads-2-
and other infrastructure. After seven years, any unused funds are to be refunded. This fee wastemporarily suspended to help stimulate the local economy.Tourism, a significant industry for the County, has seen a resurgence in this last year. Tourism hadsuffered considerable damage from the destruction caused by hurricanes and the BP Oil Spill inrecent years.Major InitiativesFor the Year. The staff, following specific directives from the Board of County Commissioners andthe County Administrator, were involved in a variety of projects throughout the year. These projectsreflect the County’s commitment to ensuring that its citizens are able to live and work in a desirableenvironment.Several projects were either started or completed in the current year, including the design of theBlackwater Heritage Trail connector, resurfacing of Berryhill Road, and approximately 64 miles ofroads were resurfaced.The ECUA contract began for residents north of the Yellow River, including areas such as Pace,unincorporated Milton and Jay. This provides residents cheaper rates and increased service options.Successfully completed the Gulf Power Site Certification Program for two county owned sitesincluding 135 acres in the Santa Rosa Industrial Park East located off Jeff Ates Road in East Miltonand 90 acres in the Northwest Florida Industrial Park at I-10.Defense Infrastructure Grant funds of approximately 304,000 were expended to purchase propertyand restrictive easements around NAS Whiting Field to prevent further encroachment andincompatible development.Developed a draft multiyear implementation plan including 15 projects totaling 3.7 million to beimplemented with RESTORE Act direct component funds available to Santa Rosa County.Awards and AcknowledgementsThe Government Finance Officers Association of the United States and Canada (GFOA) awarded aCertificate of Achievement for Excellence in Financial Reporting to Santa Rosa County, Florida forits comprehensive annual financial report for the fiscal year ended September 30, 2014. In order tobe awarded a Certificate of Achievement, a government must publish an easily readable andefficiently organized comprehensive annual financial report. This report must satisfy both generallyaccepted accounting principles and applicable legal requirements.A Certificate of Achievement is valid for a period of one year only. We believe that our currentcomprehensive annual financial report continues to meet the Certificate of Achievement Program’srequirements and we are submitting it to the GFOA to determine its eligibility for anothercertificate.-3-
Santa Rosa County, FloridaCOMPREHENSIVE ANNUAL FINANCIAL REPORTFiscal Year Ended September 30, 2015Board of County CommissionersW. D. ‘Don” SalterRob WilliamsonRobert A. “Bob” ColeLane LynchardChairmanJayer WilliamsonVice ChairmanElected Constitutional OfficersDonald C. SpencerClerk of the Courts and ComptrollerGregory S. BrownProperty AppraiserTappie VillaneSupervisor of ElectionsWendell HallSheriffStan Colie NicholsTax CollectorCounty ManagementTony GomillionCounty AdministratorRoy V. AndrewsCounty AttorneyJayne BellOffice of Management and BudgetDeVann CookDirector of Human ResourcesDirector of Public ServicesStephen FurmanDirector of Public WorksRoger BlaylockCounty Engineer-6-
RESIDENTS OF SANTA ROSA COUNTYClerk of the CourtSheriffAsst. County EngineerMichael Schmidt, PE850. ld Hixson850. 981.7135ronh@santarosa.fl.govNavarre BeachTerry Wallace850.981.8888terryw@santarosa.fl.govPeter Prince AirportIndustrial ParkWhiting Aviation ParkSupervisor ofElectionsCounty AdministratorTony Gomillion850. 983.1855tonyg@santarosa.fl.govPublic InformationOfficer850. 983.5254County EngineerRoger Blaylock, PE850. 981.7100rogerb@santarosa.fl.govBoard of CountyCommissionersHuman ResourcesDeVann la ary ServicesGwen Wilson850. 981.7323gwenw@santarosa.fl.govPersonnelCindy Williams850. 983.1889Office of Mgmt. &BudgetJayne Bell850. 983.1860jayneb@santarosa.fl.govComputer/GISAleta Floyd850. 983.1841Tax CollectorCounty AttorneyRoy Andrews850. 983.1857roya@santarosa.fl.govPublic Services850. 981.7000Public WorksStephen Furman, PE850.626.0191stephenf@santarosa.fl.govEconomic DevelopmentOfficeShannon Ogletree850. 623.0174shannon@santarosa.fl.govAnimal ServicesDale Hamilton850. 983.4680Assistant DirectorGlenn Bailey, sa.fl.govEmergency ManagementBrad Baker850. 983.4610Administrative ServicesTammy Simmons850. govInspections &ComplianceRhonda Royals850. 981.7000Building MaintenanceThad Allen850.623.1569Planning & ZoningBeckie Cato850. 981.7000Road DepartmentJimmy tOrrin Smith850. 983.1870PropertyAppraiserTourist Development OfficeJulie Morgan850. indyw@santarosa.fl.govRisk ManagementMelissa Lloyd850. .fl.govjimmyw@santarosa.fl.govVeterans ServicesKaren Haworth850. 981.7155Parks DepartmentDoyle tarosa.fl.govUpdated January 2016
FINANCIAL SECTION
316 South Baylen Street, Suite 300Pensacola, FL 32502warrenaverett.comINDEPENDENT AUDITORS’ REPORTTo The Honorable Board of County CommissionersSanta Rosa County, FloridaReport on the Financial StatementsWe have audited the accompanying financial statements of the governmental activities, thebusiness-type activities, each major fund, and the aggregate remaining fund information of SantaRosa County, Florida, (the “County”) as of and for the year ended September 30, 2015, and therelated notes to the financial statements, which collectively comprise the County’s basic financialstatements as listed in the table of contents.Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financialstatements in accordance with accounting principles generally accepted in the United States ofAmerica; this includes the design, implementation, and maintenance of internal control relevantto the preparation and fair presentation of financial statements that are free from materialmisstatement, whether due to fraud or error.Auditors’ ResponsibilityOur responsibility is to express opinions on these financial statements based on our audit. Weconducted 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 from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor’sjudgment, including the assessment of the risks of material misstatement of the financialstatements, whether due to fraud or error. In making those risk assessments, the auditorconsiders internal control relevant to the entity’s preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of theentity’s internal control. Accordingly, we express no such opinion. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinions.8
OpinionsIn our opinion, the financial statements referred to above present fairly, in all material respects,the respective financial position of the governmental activities, the business-type activities, eachmajor fund, and the aggregate remaining fund information of the County as of September 30,2015, and the respective changes in financial position, and, where applicable, cash flowsthereof for the year then ended in accordance with accounting principles generally accepted inthe United States of America.Emphasis of MatterAs discussed in Notes K and P, the County implemented Governmental Accounting StandardsBoard (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions- anamendment of GASB Statement No. 27, as well as Statement No. 71, Pension Transition forContributions Made Subsequent to the Measurement Date – an amendment to GASBStatement No. 68, as of October 1, 2014. These standards significantly changed the accountingfor the County’s net pension liability and the related disclosures. Our opinions are not modifiedwith respect to this matter.Other MattersRequired Supplementary InformationAccounting principles generally accepted in the United States of America require that themanagement’s discussion and analysis, the budgetary comparison schedules for the generalfund and the road and bridge fund, the schedules of proportionate share of the net pensionliability, the schedules of the County’s contributions, the schedules of funding progress andemployer contributions for other post-employment benefits, as listed in the table of contents, bepresented to supplement the basic financial statements. Such information, although not a part ofthe basic financial statements, is required by the Governmental Accounting Standards Board,who considers it to be an essential part of financial reporting for placing the basic financialstatements in an appropriate operational, economic, or historical context. We have appliedcertain limited procedures to the required supplementary information in accordance withauditing standards generally accepted in the United States of America, which consisted ofinquiries of management about the methods of preparing the information and comparing theinformation for consistency with management’s responses to our inquiries, the basic financialstatements, and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limitedprocedures do not provide us with sufficient evidence to express an opinion or provide anyassurance.Other InformationOur audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise the County’s basic financial statements. The introductory section,combining individual fund statements and budgetary comparison schedules, and statisticalsection are presented for purposes of additional analysis and are not a required part of the basicfinancial statements.The combining individual fund statements and budgetary comparison schedules are theresponsibility of management and were derived from and relate directly to the underlyingaccounting and other records used to prepare the financial statements. Such information hasbeen subjected to the auditing procedures applied in the audit of the basic financial statementsand certain additional procedures, including comparing and reconciling such information directly9
to the underlying accounting and other records used to prepare the basic financial statements orto the basic financial statements themselves, and other additional procedures in accordancewith auditing standards generally accepted in the United States of America. In our opinion, thecombining individual fund statements and budgetary comparison schedules are fairly stated inall material respects in relation to the basic financial statements taken as a whole.The introductory and statistical sections have not been subjected to the auditing proceduresapplied in the audit of the basic financial statements and, accordingly, we do not express anopinion or provide any assurance on them.Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we
Florida Gulf Coast, bordered by Escambia County to the West, Okaloosa County to the East, the State of Alabama to the North and the Gulf of Mexico to the South. The City of Milton is the seat of County government as well as the largest municipality in the County. Santa Rosa County is 1024 square miles of various demographics and environments.
This is the annual review report for the 2013 – 2016 Santa Rosa County Community Health Improvement Plan. The activities and collaborative efforts of the Florida Department of Health in Santa Rosa County (DOH-Santa Rosa) and community partn
Santa Rosa, CA 95404 707-525-0143 . The Salvation Army - Santa Rosa Corps 93 Stony Circle, Santa Rosa, CA 95401 707-542-0981 North Coast Energy Services - Santa Rosa 1100 Coddingtown Center Suite 1 Santa Rosa, CA 95401 707-495-4417 La Luz Center 17560 Greger St., Sonoma, CA 95476 707-938-5131
ROHNERT PARK / COTATI Red Lion Inn - 1 Red Lion Drive RohnertPark-12:15p.m. SANTA ROSA EAST FlamingoHotel -4th & Farmers Lane Santa Rosa- 12:15p.m. GUERNEVILLE Narthuwd Lodge -19400 Hwy. 116 Guerneville - 6:30 p.m. ‘ WEDNESDAY SANTA ROSA FlamingoHotel- 4th & Farmers Lane Santa Rosa - 12:15p.m. PETALUMA VALLEY , , Sonomajoe's -5151 Old Redwood .
ROHNERT PARK I COTATI Red Lion Inn - 1 Red Lion Drive Rohnert Park - 12:15p.m. SANTA ROSA EAST Flamingo Hotel - 4th /t Farmers Lane SantaRosa-12:15 p.m. GUERNEVILLE Nmlhuvod Lodge -11400 Hwy.116 Cuemcville -6:30p m. ‘ WEDNESDAY SANTA ROSA Flamingo Hotel- 4th& Fanners Lane Santa Rosa-12:15p.m. PETALUMA VALLEY Sonoma lot's - 5151Old Redwood Hwy.
SANTA ROSA CAMPUS PETALUMA CAMPUS PUBLIC SAFETY SOUTHWEST SHONE FARM 1501 Mendocino Ave. 680 Sonoma Mtn. Parkway TRAINING CENTER SANTA ROSA CENTER 7450 Steve Olson Lane Santa Rosa, CA 95401-4395 Petaluma, CA 94954-2522 5743 Skylane Boulevard 950 S. Wright Road Forestville, CA 95436-9450
4 santa: ungodly santa & elves: happy all the time santa: when they sing until they’re bluish, santa wishes he were jewish, cause they’re santa & elves: happy all the time santa: i swear they're santa & elves: happy all the time santa: bizarrely happy all the time (elves ad lib: "hi santa" we love you santa" etc.) popsy:
The Santa Rosa County School Board Purchasing Department is located at 6544 Firehouse Road, Milton, FL 32570. Office hours are from 7:00 AM to 4:00 PM Monday through Friday. Information about the Santa Rosa County School Board Purchasing Department including past and present RFB's, RFP's, award tabulations,
moments when health care workers should carry out hand hygiene. This evidence based, field tested, user -centred approach is designed to be easy to learn, logical and applicable in a wide range of settings. This approach recommends health-care workers to clean their hands: 1. before touching a resident , 2. before clean/aseptic procedures,
