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CITY OF SUNNY ISLES BEACH, FLORIDA <br />CONTENTS <br />Required Supplementary Information (continued): <br />Schedule of Changes in the Total OPEB Liability and Related Ratios...................................72 <br />Schedule of Proportionate Share of Net Pension Liability — <br />Florida Retirement System Pension Plan......................................................................... 73 <br />Schedule of Proportionate Share of Net Pension Liability — <br />Retiree Health Insurance Subsidy Program..........................................................................74 <br />Schedule of Contributions — Florida Retirement System Pension Plan..................................75 <br />Schedule of Contributions — Retiree Health Insurance Subsidy Program...............................76 <br />Other Supplementary Information: <br />Combining and Individual Fund Financial Statements and Schedules: <br />Combining Balance Sheet — Nonmajor Governmental Funds.................................................77 <br />Combining Statement of Revenues, Expenditures and Changes in Fund <br />Balances — Nonmajor Governmental Funds.........................................................................78 <br />Budgetary Comparison Schedules: <br />Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget <br />and Actual — Street Maintenance and Construction Fund....................................................79 <br />Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget <br />andActual — Building Fund.................................................................................................80 <br />Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget <br />and Actual — General Capital Projects Fund.........................................................................81 <br />Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget <br />And Actual — Public Art Trust Fund.....................................................................................82 <br />Statistical Section <br />Table 1 — Net Position by Component............................................................................... 83-84 <br />Table 2 — Changes in Net Position.................................................................................... 85-88 <br />Table 3 — Fund Balances of Governmental Funds............................................................. 89-90 <br />Table 4 — <br />Changes in Fund Balances of Governmental Funds .......................................... 91-92 <br />Table 5 — <br />General Governmental Tax Revenues by Source....................................................93 <br />Table 6 — <br />Assessed Value and Estimated Actual Value of Taxable Property ................... 94-95 <br />Table 7 — <br />Property Tax Rates............................................................................................. 96-97 <br />Table 8 — <br />Principal Property Taxpayers............................................................................. 98-99 <br />Table 9 — <br />Property Tax Levies and Collections.....................................................................100 <br />Table 10 <br />— Ratios of Outstanding Debt by Type ...........................................................101 <br />-102 <br />Table 11 <br />— Direct and Overlapping Governmental Activities Debt ......................................103 <br />Table 12 <br />— Legal Debt Margin Information...........................................................................104 <br />