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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
YEAR ENDED SEPTEMBER 30, 2011 
TABLE OF CONTENTS (CONTINUED) 
Page     
Notes to Financial Statements ..........................................................................................................................40 ‐ 70 
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Funding Progress – Escambia County 
   Other Post‐employment Benefit Plan
...................................................................................................
71 
COMBINING FINANCIAL STATEMENTS 
Combining Balance Sheet – General Fund ........................................................................................................72 ‐ 73 
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – 
  General Fund ...................................................................................................................................................74 ‐ 75 
Combining Balance Sheet ‐ Non‐major Governmental Funds ..........................................................................76 ‐ 77 
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – 
  Non‐major Governmental Funds ....................................................................................................................78 ‐ 79 
Schedules of Revenues, Expenditures, and Changes in Fund Balances –  
  Budget and Actual Comparison – All Other Governmental Funds ..................................................................80 ‐ 92 
Combining Statement of Net Assets – Non‐major Enterprise Funds ................................................................93 
Combining Statement of Revenues, Expenses, and Changes in Net Assets – 
  Non‐major Enterprise Funds ...........................................................................................................................94 
Combining Statement of Cash Flows – Non‐major Enterprise Funds ...............................................................95 – 96 
Combining Statement of Net Assets – Internal Service Funds .........................................................................97 
Combining Statement of Revenues, Expenses, and Changes in Net Assets –  
  Internal Service Funds .....................................................................................................................................98 
Combining Statement of Cash Flows – Internal Service Funds .........................................................................99 – 100 
Combining Statement of Fiduciary Net Assets – Agency Funds .......................................................................101 
Statement of Changes in Assets and Liabilities – Agency Funds .......................................................................102 ‐ 103 
STATISTICAL SECTION (UNAUDITED) 
Net Assets by Component – Last Five Fiscal Years ............................................................................................104 ‐ 105 
Changes in Net Assets – Last  Five Fiscal Years..................................................................................................106 ‐ 109 
Fund Balances, Governmental Funds – Last Five Fiscal Years ..........................................................................110 ‐ 111 
Changes in Fund Balances, Governmental Funds – Last Ten Fiscal Years .........................................................112 ‐ 113 
Assessed Value and Actual Value of Taxable Property......................................................................................114 
Direct and Overlapping Property Tax Rates – Last Ten Years ...........................................................................115 ‐ 116 
Principle Property Tax Payers – Current Year and Nine Years Ago....................................................................117 
Property Tax Levies and Collections – Last 10 Fiscal Years................................................................................118 ‐ 119 
Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ...............................................................120 
Direct and Overlapping Governmental Activities Debt .....................................................................................121 
Demographic and Economic Statistics – Last Ten Fiscal Years .........................................................................122