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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
YEAR ENDED SEPTEMBER 30, 2011 
TABLE OF CONTENTS 
Page     
INTRODUCTORY SECTION 
Title Page ..........................................................................................................................................................i 
Letter of Transmittal ..........................................................................................................................................ii ‐ v 
Certificate of Achievement ................................................................................................................................vi 
Organizational Charts ........................................................................................................................................vii – viii 
List of Officials ...................................................................................................................................................ix 
FINANCIAL SECTION 
REPORT OF INDEPENDENT AUDITORS
.............................................................................................................1 – 2 
MANAGEMENTS’ DISCUSSION AND ANALYSIS (REQUIRED SUPPLEMENTARY  
INFORMATION)
.................................................................................................................................................3 ‐ 19 
BASIC FINANCIAL STATEMENTS 
Government‐Wide Financial Statements 
Statement of Net Assets ....................................................................................................................................20 
Statement of Activities .....................................................................................................................................21 ‐ 22 
FUND FINANCIAL STATEMENTS 
Balance Sheet – Governmental Funds...............................................................................................................23 ‐ 24 
Reconciliation of the Balance Sheet to the Statement of Net Assets ...............................................................25 
Statement of Revenues, Expenditures, and Changes in Fund Balances ...........................................................26 ‐ 27 
Reconciliation of the Statement of Revenues Expenditures, and Changes in Fund 
  Balances of Governmental Funds to the Statement of Activities ...................................................................28 
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and 
    Actual – General Fund, Disaster Recovery Fund, and Community Redevelopment Agency ........................29 ‐ 31 
Statement of Net Assets – Proprietary Funds ..................................................................................................32 
Statement of Revenues, Expenses, and Changes in Net Assets – Proprietary Funds .......................................33 
Statement of Cash Flows – Proprietary Funds ..................................................................................................34 ‐ 35 
Statement of Fiduciary Net Assets – Fiduciary Funds .......................................................................................36 
Component Units Financial Statements  
  Statement of Net Assets .................................................................................................................................37 
  Statement of Activities ....................................................................................................................................38 ‐ 39