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ASSETS
<br />Cash and cash equivalents
<br />Investments
<br />Accounts receivable - net
<br />Special assessments receivable
<br />Due from other funds
<br />Due from other governments
<br />Inventories
<br />Prepaid items
<br />Other assets held for resale
<br />Advance to other funds
<br />Total assets
<br />LIABILITIES
<br />Accounts payable
<br />Retainage payable
<br />Due to other funds
<br />Due to other governments
<br />Unearned revenues
<br />Other deposits
<br />Total liabilities
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - special assessments
<br />Total deferred inflows of resources
<br />Indian River County, Florida
<br />Balance Sheet
<br />Governmental Funds
<br />September 30, 2012
<br />General
<br />Secondary
<br />Impact Roads
<br />Fees Construction
<br />53,924,172 $ 25,056,533 $ 12,569,189
<br />691,980 -
<br />662,278
<br />498,704 -
<br />2,223,819 62,718 288,980
<br />48,046 -
<br />74,779
<br />188,416 255,000
<br />58,312,194 $ 25,119,251 $ 13,113,169
<br />2,720,121 $ 1,569,517 $ 409,289
<br />438 398,820 30,634
<br />415,573 -
<br />397,300 22,828
<br />173,532 -
<br />268,183
<br />3,975,147 1,991,165 439,923
<br />FUND BALANCES
<br />Nonspendable:
<br />Inventories 48,046
<br />Prepaid items 74,779
<br />Advances to other funds 188,416 255,000
<br />Restricted for:
<br />Transportation/road improvements 13,817,620 12,418,246
<br />Court -related costs and improvements 120,087 -
<br />Housing assistance - -
<br />Law enforcement/public safety 1,325,474
<br />Fire/emergency services 1,618,259
<br />Tourism -related activites -
<br />Beach renourishment
<br />Boating related projects
<br />Library services 345,201
<br />Land acquisition -
<br />Stormwater, street lighting, and other special assessments
<br />Debt service
<br />Capital projects
<br />Sports Village repairs/improvements -
<br />Solid waste projects 25,802
<br />Parks/recreational projects 1,000,000 4,437,723
<br />Other purposes 1,558,007
<br />Committed to:
<br />Economic incentives 2,343,213
<br />Environmental conservation/preservation
<br />Law enforcement/public safety 4,244
<br />Court operations -
<br />Other purposes 27,333
<br />Assigned to:
<br />Subsequent year's budget appropriation of fund balance 1,808,000
<br />Transportation/road improvements -
<br />Unassigned 48,722,929
<br />Total fund balances 54,337,047 23,128,086 12,673,246
<br />Total liabilities, deferred inflows and fund balances $ 58,312,194 $ 25,119,251 $ 13,113,169
<br />The accompanying notes are an integral part of the financial statements.
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