2010 Debt Report - Volusia County Government

More documents

Recommendations

Info

County of Volusia, Florida Annual Report on County Debt For the Fiscal Year Ended September 30, 2010 Prepared by: Charlene S. Weaver, CPA Deputy County Manager/Chief Financial Officer Rhonda C. Orr, CGFO Deputy Director, Financial and Administrative Services
ACKNOWLEDGEMENTS The compilation of this document is attributed to the combined efforts of several individuals deserving of special recognition. The cooperation, contributions and expertise provided by each one are greatly appreciated. The Accounting Division staff is commended for their expertise and efforts put forth in preparation of the Comprehensive Annual Financial Report. The CAFR is the foundation for information contained in this report. Accounting Division Donna de Peyster, CPA, Accounting Director Mary Felton, CGFO, Assistant Accounting Director Terri Bergeron, Administrative Coordinator II Natalia Eckroth, Accountant Melinda Edwards, Senior Accountant Patricia Kehr, Senior Accountant Myriam Lemay, Investment Manager Lynn Urice, Accountant Our team of Financial Advisors serves as consultants and advisors in many areas of financial management. The depth of experience and breadth of knowledge has served the County well in refinancing of bonds issues and data analysis for proposed offerings of debt. Public Financial Management David Moore Jay Glover Other Acknowledgements: Melodie Hoffman, Administrative Aide Tammy Bong, Management and Budget Director Phyllis Schwarz, CGFO, Activity Project Manager Brittany Tyre, Senior Accountant, Grants
Page 4 and 5: TABLE OF CONTENTS I. EXECUTIVE SUMM
Page 6 and 7: EXECUTIVE SUMMARY 2010 This documen
Page 8 and 9: management policies resulted in an
Page 10 and 11: TYPES OF DEBT ISSUED BY VOLUSIA COU
Page 12 and 13: Schedule of Bond Ratings As of Sept
Page 14 and 15: Airport System Refunding Revenue Bo
Page 16 and 17: Airport System Revenue Refunding Bo
Page 18 and 19: Capital Improvement Revenue Bond, S
Page 20 and 21: Capital Improvement Refunding Reven
Page 22 and 23: Gas Tax Revenue Bonds, Series 2004
Page 24 and 25: Limited Tax General Obligation Bond
Page 26 and 27: Parking Facility Revenue Bonds, Ser
Page 28 and 29: Subordinate Lien Sales Tax Refundin
Page 36 and 37: Tourist Development Tax Revenue Bon
Page 38 and 39: Tourist Development Tax Revenue Bon
Page 40 and 41: Tourist Development Tax Refunding R
Page 42 and 43: Fiscal Year Water and Sewer Refundi
Page 44 and 45: Water and Sewer Refunding Revenue B
Page 46 and 47: DEBT CAPACITY FISCAL YEAR ENDING SE
Page 48 and 49: KEY DEBT RATIOS FISCAL YEAR ENDING
Page 50 and 51: Restructuring of Debt (Cont’d) se
Page 52 and 53:
COMMERCIAL PAPER LOAN PROGRAM (CONT
Page 54 and 55:
Arbitrage Rebate Calculation Schedu
Page 56 and 57:
County of Volusia, Florida DEBT MAN
Page 58 and 59:
Debt Management Policies (Cont’d)
Page 60 and 61:
Issue Interest Pay Dates & Date Nam
Page 62 and 63:
Issue Interest Pay Dates & Date Nam
Page 64 and 65:
CONDUIT DEBT OBLIGATIONS 1 Four ent
Page 66 and 67:
03/13/08 Industrial Development Aut
Page 68 and 69:
11/29/01 Housing Finance Authority
Page 70 and 71:
GLOSSARY OF TERMS Advance Refunding
Page 72 and 73:
Dated Date. The date on which a deb
Page 74 and 75:
Official Statement. A disclosure do
show all

2010 Debt Report - Volusia County Government

Create successful ePaper yourself

Delete template?

Save as template?