Ecuación de NIOSH (National Institute for Occupational Safety and

3. MARCO METODOLÓGICO

3.2. Método

3.2.2. Ecuación de NIOSH (National Institute for Occupational Safety and

Governmental Business-type

Lee County, Florida STATEMENT OF ACTIVITIES For the Year Ended September 30, 2013 (amounts expressed in thousands) Functions/Programs Primary government: Governmental activities: General government Public safety Physical environment Transportation Economic environment Human services Culture and recreation Interest on long-term debt Total governmental activities Business-type activities: Airport Water and Wastewater Transit Transportation Facilities Solid Waste Total business-type activities Total primary government

Expenses General revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Miscellaneous Transfers Total general revenues and transfers Change in net position Net position - beginning - as restated$215,492 203,878 16,750 63,406 23,936 20,211 68,050 103,588 26,438104,457 25,416 82,162

AllocationExpenseIndirect Charges for Services Operating Grants and ContributionsGovernmental ActivitiesBusiness-type ActivitiesTotal Primary GovernmentCapital Grants and Contributions

Net (Expense) Revenue and Changes in Net Position $59,365 38,992 2,004 939 795 2,579 5,882 104,009 3,84697,760 38,725 70,094

$)(8,227 656 157 1,078 401 263 2,387 406 4941,464 400 521

$11,017 7,478 4,205 8,165 8,316 3,367 1,067 331 5,326- -

-$226 3,438 2,380 4,015 761 11,042 21,8239,380 - - 254,662561 52,668- 12,9651,300 6,045

12,557

$)(136,657 )(154,626 )(8,318 )(51,365 )(15,226 )(14,405 )(62,727 )(12,557 11,388 1,219 4,063 12,909 )(12,589

$)(136,657 )(154,626 )(8,318 )(51,365 )(15,226 )(14,405 )(62,727 )(12,557 11,388 1,219 4,063 12,909 )(12,589 255,223 52,668 2,860 14,265

-624,280)(3,285110,55643,61510,943 342,0613,285314,4345,65742,245

)(455,881 16,990

)(455,881 16,990 $966,341$-$424,990$49,272$53,188)(455,88116,990)(438,891 380,51710,617391,134 )(75,36427,607)(47,757

$- - - - - - - - - - - - - -

-Program Revenue 2,019,165 $1,943,801$1,423,7713,415,329 $3,367,572

)(6,045

1,8261,034

Gas taxes Tourist taxes Franchise fees9,55928,53517,992 9,55928,53517,992

123- Net position - ending 1,396,164

Taxes: Communication taxes 1,6778,35510,032

---- - - - The notes to the financial statements are an integral part of this statement.

Tourist

Lee County Development

General Library MSTU Trust

ASSETS

Cash and equity in pooled cash and investments $ 115,279 $ 6,065 $ 41,424 $ 15,314 Cash and cash equivalents with fiscal agent - - - -Receivables (net)

Accounts 4,658 - 32 -Special assessments - - - -Accrued interest 35 3 17 6 Due from other funds 6,776 129 470 114 Due from other governments 4,493 - 1,257 30 Inventories 2,194 - 164 -Advances 88 - - -Total assets $ 133,523 $ 6,197 $ 43,364 $ 15,464

LIABILITIES

Contracts and accounts payable $ 7,601 $ 187 $ 566 $ 339 Accrued liabilities 5,994 221 394 42 Due to other funds 1,974 51 169 3,554 Due to other governments 3,521 104 223 20 Deposits and overbids 2,547 - - -Unearned revenues 332 476 - -Advances - - - -Other 54 - - -Total liabilities 22,023 1,039 1,352 3,955

DEFERRED INFLOWS OF RESOURCES

Special assessment receivable - - - -Grant receivable - - - -Accounts receivable - - 82 -Total deferred inflows of resources - - 82

-FUND BALANCES

Nonspendable 429 - 164 -Restricted 1,853 - - 11,509 Committed 10 5,158 41,766 -Assigned 14,900 - - -Unassigned 94,308 - - -Total fund balances 111,500 5,158 41,930 11,509 Total liabilities, deferred inflows of resources,

and fund balances $ 133,523 $ 6,197 $ 43,364 $ 15,464 (continued) The notes to the financial statements are an integral part of this statement.

Lee County, Florida BALANCE SHEET GOVERNMENTAL FUNDS

As of September 30, 2013 (amounts expressed in thousands)

Other Total

Capital Governmental Governmental

Improvement Funds Funds

ASSETS

Cash and equity in pooled cash and investments $ 149,342 $ 187,112 $ 514,536 Cash and cash equivalents with fiscal agent - 13,944 13,944 Receivables (net)

Accounts - 392 5,082 Special assessments - 5,305 5,305 Accrued interest 55 325 441 Due from other funds 5,645 6,584 19,718 Due from other governments 37 4,069 9,886 Inventories - 2,221 4,579 Advances - 17 105 Total assets $ 155,079 $ 219,969 $ 573,596

LIABILITIES

Contracts and accounts payable $ 638 $ 13,605 $ 22,936 Accrued liabilities 15 895 7,561 Due to other funds 294 3,562 9,604 Due to other governments 93 2,216 6,177 Deposits and overbids - 5,016 7,563 Unearned revenues - 324 1,132 Advances - 17 17 Other - - 54 Total liabilities 1,040 25,635 55,044

DEFERRED INFLOWS OF RESOURCES

Special assessment receivable - 5,551 5,551 Grant receivable - 508 508 Accounts receivable - 39 121 Total deferred inflows of resources - 6,098 6,180

FUND BALANCES

Nonspendable - 2,221 2,814 Restricted - 172,010 185,372 Committed 154,039 10,807 211,780 Assigned - 3,209 18,109 Unassigned - (11) 94,297 Total fund balances 154,039 188,236 512,372 Total liabilities, deferred inflows of resources,

and fund balances $ 155,079 $ 219,969 $ 573,596

Lee County, Florida BALANCE SHEET GOVERNMENTAL FUNDS

As of September 30, 2013 (amounts expressed in thousands)

Fund balances - total governmental funds $512,372 Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds.

Non-depreciable governmental capital assets $701,633

Depreciable governmental capital assets, net 1,125,634 1,827,267

Other assets are not available to pay for current period expenditures and are reported

as deferred inflows in the funds. 6,180

Prepaid assets are not recorded in governmental funds under the modified accrual basis of accounting; however, they are recorded in the statement of net position under full

accrual accounting. 1,675

Deferred outflows of resources on the loss on refunding of debt are not recognized in the governmental funds; however, they are recorded in the statement of net position under

full accrual accounting 226

Long-term liabilities, including bonds payable are not due and payable in the current period and therefore are not reported in the governmental funds.

Governmental bonds payable (262,150)

Accrued interest payable (6,153)

Variable debt payable (114)

Notes payable (41,951)

Other post employment benefits (157,636)

Compensated absences (21,279) (489,283)

Deferred inflows of resources on the gain on refunding of debt are not recognized in the governmental funds however they are recorded in the statement of net position under

full accrual accounting (897)

Internal service funds are used by management to charge the cost of certain activities to the individual funds.

Assets and liabilities of the internal service funds are reported with

governmental activities. 86,261

Net position of governmental activities $1,943,801

The notes to the financial statements are an integral part of this statement.

(amounts expressed in thousands) TO THE STATEMENT OF NET POSITION

Lee County, Florida

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS As of September 30, 2013

Lee Tourist

Other Total

Net change in fund balances - total governmental funds: ($11,810) Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is depreciated/amortized over their

estimated useful lives.

Expenditures for capital assets $60,314

Less current year depreciation and amortization (56,886) 3,428

The net effect of various miscellaneous transactions involving capital and intangible

assets (i.e., disposals, transfers, donations) is to decrease net position. (16,324) Prepaid expenses are not recorded in governmental funds under the modified accrual basis

of accounting however they are recorded in the statement of activities under full

accrual accounting. 902

Revenues that were previously reported in the statement of activities are recognized as

revenue in the funds. 733

Debt proceeds provide current financial resources for governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term

liabilities in the statement of net position. Also, governmental funds report the effect of premiums and similar items when debt is first issued. These amounts are

deferred and amortized in the statement of activities.

Long- term debt proceeds (134,400)

Transfer to refunding escrow agent 92,303

Principal payments 15,432 (26,665)

Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds.

Other post employment benefits (31,840)

Change in compensated absences (483) (32,323)

Interest on long-term debt in the statement of activities is recognized as the interest accrues, regardless of when it is due. In the governmental funds interest is recognized as an expenditure when it is due. Premiums and similar items are deferred and amortized in the statement of activities.

Accrued interest on bonds 605

Accreted interest on capital appreciation bonds 5,940

Amortization of bond premiums, discounts, refunding gains and losses 906 7,451 Internal service funds are used by management to charge the costs of certain activities to

individual funds.

The net loss of the internal service funds is

reported with governmental activities. (756)

Change in net position of governmental activities ($75,364) The notes to the financial statements are an integral part of this statement.

For the Year Ended September 30, 2013 (amounts expressed in thousands)

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS Lee County, Florida

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, TO THE STATEMENT OF ACTIVITIES

Variance with

Variance with Final Budget -Actual Positive

Original Final Amounts (Negative)

REVENUES

Taxes $ 15,492 $ 15,492 $ 15,738 $ 246 Intergovernmental 487 1,129 653 (476) Charges for services 100 100 109 9 Fines and forfeitures 557 557 538 (19) Miscellaneous 240 423 252 (171) Total revenues 16,876 17,701 17,290 (411)

EXPENDITURES

Current

General government 457 457 447 10 Culture and recreation 24,500 25,256 24,161 1,095 Capital outlay

Culture and recreation 35 108 108 -Total expenditures 24,992 25,821 24,716 1,105 Excess (deficiencies) of revenues

over (under) expenditures (8,116) (8,120) (7,426) 694 OTHER FINANCING SOURCES (USES)

Transfers in 119 119 117 (2) Total other financing sources (uses) 119 119 117 (2) Net change in fund balance (7,997) (8,001) (7,309) 692 Fund balances - beginning 12,949 12,949 12,598 (351) Fund balances - ending $ 4,952 $ 4,948 $ 5,289 $ 341

The notes to the financial statements are an integral part of this statement.

Budgeted Amounts LEE COUNTY LIBRARY For the Year Ended September 30, 2013

(amounts expressed in thousands) Lee County, Florida

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET (Non-GAAP Budgetary Basis) AND ACTUAL

Variance with Final Budget -Actual Positive

Original Final Amounts (Negative)

REVENUES

Taxes $ 29,806 $ 29,806 $ 31,159 $ 1,353 Licenses and permits 5,367 5,367 7,269 1,902 Intergovernmental 630 630 729 99 Charges for services 5,601 5,601 5,995 394 Miscellaneous 509 526 571 45 Total revenues 41,913 41,930 45,723 3,793

EXPENDITURES

Current

General government 10,444 10,444 8,760 1,684 Public safety 7,899 7,899 7,582 317 Physical environment 4,914 4,914 3,937 977 Human services 4,100 4,100 4,406 (306) Culture and recreation 12,890 12,907 12,625 282 Capital outlay

General government - - 17 (17) Public safety - - 6 (6) Physical environment - - 45 (45) Human services - - 2 (2) Culture and recreation - - 498 (498) Total expenditures 40,247 40,264 37,878 2,386 Excess of revenues

over expenditures 1,666 1,666 7,845 6,179 OTHER FINANCING SOURCES (USES)

Transfers in 4,646 4,646 4,226 (420) Transfers out (23,445) (26,656) (26,430) 226

Total other financing sources (uses) (18,799) (22,010) (22,204) (194) Net change in fund balance (17,133) (20,344) (14,359) 5,985 Fund balances - beginning 56,184 56,184 56,450 266 Fund balances - ending $ 39,051 $ 35,840 $ 42,091 $ 6,251

The notes to the financial statements are an integral part of this statement.

Budgeted Amounts MSTU

For the Year Ended September 30, 2013 (amounts expressed in thousands)

Lee County, Florida

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET (Non-GAAP Budgetary Basis) AND ACTUAL

Variance with Final Budget -Actual Positive

Original Final Amounts (Negative)

REVENUES

Taxes $ 24,659 $ 28,159 $ 28,535 $ 376 Intergovernmental - 125 125 -Charges for services 800 800 800 -Miscellaneous 2,076 2,577 2,414 (163)

Total revenues 27,535 31,661 31,874 213

EXPENDITURES

Current

General government 800 800 856 (56) Economic environment 15,297 15,797 14,809 988 Capital outlay

Economic environment 30 30 4 26 Total expenditures 16,127 16,627 15,669 958 Excess of revenues

over expenditures 11,408 15,034 16,205 1,171 OTHER FINANCING SOURCES (USES)

Transfers in 2,714 5,977 5,134 (843) Transfers out (18,962) (23,269) (21,903) 1,366

Total other financing sources (uses) (16,248) (17,292) (16,769) 523 Net change in fund balance (4,840) (2,258) (564) 1,694 Fund balances - beginning 12,066 12,065 12,266 201 Fund balances - ending $ 7,226 $ 9,807 $ 11,702 $ 1,895

The notes to the financial statements are an integral part of this statement.

Budgeted Amounts TOURIST DEVELOPMENT TRUST FUND

For the Year Ended September 30, 2013 (amounts expressed in thousands)

Lee County, Florida

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET (Non-GAAP Budgetary Basis) AND ACTUAL

Governmental Activities PortWater andTransportationSolidOther Non-MajorTotalInternal AuthorityWastewaterFacilitiesWasteTransitEnterprise FundsService Funds ASSETS Current Assets: Cash and equity in pooled cash and investments105,848$ 96,972$ 14,286$ 12,470$ 7,389$ 236,965$ 93,399$ Cash and cash equivalents with fiscal agent- - - 85,630 - 85,630 250 Investments10,184 - - - - 10,184 - Restricted assets16,700 16,697 14,220 2,244 - 49,861 - Receivables (net)6,998 10,668 6 4,636 2,860 25,168 1,948 Due from other funds1 39 24 165 62 291 1,025 Due from other governments- - - - - - 263 Inventories175 184 141 - - 500 269 Other1,023 31 17 - 35 1,106 275 Total current assets140,929124,59128,694105,145 10,346409,70597,429 Noncurrent Assets: Restricted assets63,509 79,676 2,800 13,187 - 159,172 - Receivables (net)- - - 2,056 - 2,056 - Capital assets: Non-depreciable178,497 52,051 44,486 28,644 14,571318,249 1,839 Depreciable714,449 923,529 312,445 390,639 45,8752,386,937 53,419 Less accumulated depreciation and amortization(215,010) (405,593)(97,658)(158,269)(19,315)(895,845) (39,560) Intangible asset (net)6- - - - 6 - Total noncurrent assets741,451649,663262,073276,25741,1311,970,57515,698 Total assets882,380774,254290,767381,402 51,4772,380,280113,127 DEFERRED OUTFLOWS OF RESOURCES Loss on refunding of debt9,8475,1855,11549- 20,196 - Total deferred outflow of resources9,8475,1855,11549 - 20,196- (continued)

Lee County, Florida STATEMENT OF NET POSITION PROPRIETARY FUNDS As of September 30, 2013 (amounts expressed in thousands) Business-type Activities - Enterprise Funds

Governmental Activities PortWater andTransportationSolidOther Non-MajorTotalInternal AuthorityWastewaterFacilitiesWasteTransitEnterprise FundsService Funds LIABILITIES Current liabilities: Contracts and accounts payable14,6913,2852357,9961,75827,965 2,069 Accrued liabilities808340791052361,568 130 Refunds and rebates5,130 - - - - 5,130 - Due to other funds87 155 5,116 6,005 8 11,371 59 Due to other governments468 774 34 301 100 1,677 69 Customer deposits944 - - 19 - 963 - Unearned revenues710 275 - - - 985 - Self-insurance claims payable- - - - - - 10,126 Compensated absences1,160 64 19 20 35 1,298 14 Notes payable - current395 - 314 - - 709 - Current liabilities payable from restricted assets: Contracts and accounts payable- 609 12 - - 621 - Accrued liabilities8,230 3,560 3,393 2,144 - 17,327 - Due to other governments- - 17 - - 17 - Customer deposits- 5,603 - - - 5,603 - Unearned revenues- - 1,718 - - 1,718 - Notes payable - current- 3,035 5,040 - - 8,075 - Revenue bonds payable - current8,470 3,890 4,040 100 - 16,500 - Total current liabilities41,09321,59020,01716,6902,137101,52712,467 Noncurrent liabilities: Self-insurance claims payable- - - - - - 9,794 Compensated absences438871 260 278 476 2,323 203 Notes payable12,76249,655 21,399 - - 83,816 - Revenue bonds payable311,216203,988 130,214 86,279 - 731,697 - Landfill closure and postclosure costs- - - 15,524 - 15,524 - Advances88- - - - 88 - Other postemployment benefits17,65310,7103,7022,8459,37044,280 1,852 Total noncurrent liabilities342,157265,224155,575104,9269,846877,72811,849 Total liabilities383,250286,814175,592121,61611,983979,25524,316 (continued)

Lee County, Florida STATEMENT OF NET POSITION PROPRIETARY FUNDS As of September 30, 2013 (amounts expressed in thousands) Business-type Activities - Enterprise Funds

Governmental Activities PortWater andTransportationSolidOther Non-MajorTotalInternal AuthorityWastewaterFacilitiesWasteTransitEnterprise FundsService Funds NET POSITION Net investment in capital assets372,493368,543103,321 177,518 39,644 1,061,519 15,252 Restricted Capital projects35,83820,362 - - - 56,200 - Debt service8,4726,857 9,541 101 - 24,971 - Renewal and replacement5004,632 1,888 1,500 - 8,520 - Unrestricted91,67492,2315,540 80,716 (150) 270,011 73,559 Total net position508,977$ 492,625$ 120,290$ 259,835$ 39,494$ 1,421,221$ 88,811$ Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds2,550 Net position of business-type activities1,423,771$ The notes to the financial statements are an integral part of this statement.

Business-type Activities - Enterprise Funds

Lee County, Florida STATEMENT OF NET POSITION PROPRIETARY FUNDS As of September 30, 2013 (amounts expressed in thousands)

Governmental Activities PortWater andTransportationSolidOther Non-MajorTotalInternal AuthorityWastewaterFacilitiesWasteTransitEnterprise FundsService Funds OPERATING REVENUES User fees50,000$ 95,886$ -$ 53,121$ 3,827$ 202,834$ 119,749$ Tolls- - 38,040 - - 38,040 - Rentals and franchise fees5,288 196 - 1,677 15 7,176 - Concessions37,315 - - - - 37,315 - Miscellaneous141 1,678 685 16,973 4 19,481 - Total operating revenues92,744 97,760 38,725 71,771 3,846 304,846 119,749 Less: Rebates(3,932) - - - - (3,932) Net operating revenues88,81297,76038,72571,7713,846300,914119,749 OPERATING EXPENSES Salaries and wages20,05513,2763,0894,0519,03149,502 2,234 Employee benefits12,1138,6322,4182,4497,00732,619 1,288 Contractual services, materials and supplies25,29219,5351,79753,3803,794103,798 18,903 Utilities4,2665,87225254022911,159 2,515 Repairs and maintenance1,8123,6524271,8109248,625 4,495 Insurance1,7337141,0393335054,324 5,169 Insurance claims- - - - - - 80,251 Other2,1423,6056761,022868 8,313 9,052 Depreciation and amortization19,71540,1278,48214,6854,05287,061 2,689 Total operating expenses87,12895,41318,18078,27026,410305,401126,596 Operating income (loss)1,6842,34720,545(6,499)(22,564)(4,487)(6,847) NON-OPERATING REVENUES (EXPENSES) Investment earnings425 378 59 147 25 1,034 222 Taxes- - - 561 - 561 - Grants331 - - (85) 5,259 5,505 (69) Interest expense(16,852) (8,245) (7,502) (4,286) - (36,885) - Gain (loss) on disposal of capital assets(165) (495) (37) 99 150 (448) 169 Passenger facility charges15,197 - - - - 15,197 - Other revenues5 875 378 35 7 1,300 995 Other expenses(1) (860) (1) (5) - (867) - Total non-operating revenues (expenses)(1,060)(8,347)(7,103)(3,534)5,441(14,603)1,317 (continued)

Business-type Activities - Enterprise Funds

Lee County, Florida STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUNDS For the Year Ended September 30, 2013 (amounts expressed in thousands)

Governmental Activities PortWater andTransportationSolidOther Non-MajorTotalInternal AuthorityWastewaterFacilitiesWasteTransitEnterprise FundsService Funds Income (loss) before contributions and transfers624(6,000)13,442(10,033)(17,123)(19,090)(5,530) Capital contributions11,042 9,380 - 6,000 21,823 48,245 3,193 Transfers in67,693 - - 125 11,044 78,862 - Transfers out(67,693) - (5,136) (6,000) - (78,829) - Total contributions and transfers11,0429,380(5,136)12532,86748,2783,193 Change in net position11,6663,3808,306(9,908)15,74429,188(2,337) Total net position - beginning - as restated497,311489,245 111,984 269,743 23,750 1,392,03391,148 Total net position - ending508,977$ 492,625$ 120,290$ 259,835$ 39,494$ 1,421,221 88,811$ Change in net position29,188 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds(1,581) Change in net position of business-type activities27,607$ The notes to the financial statements are an integral part of this statement.

Business-type Activities - Enterprise Funds

Lee County, Florida STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUNDS For the Year Ended September 30, 2013 (amounts expressed in thousands)

Governmental

Notes to the Financial

In document ESCUELA SUPERIOR POLITÉCNICA DEL LITORAL. Facultad de Ingeniería en Mecánica y Ciencias de la Producción (página 46-51)