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A <br />t <br />Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2006 <br />NOTE 11- RECEIVABLE AND PAYABLE BALANCES - Continued <br />Payables <br />Payables at September 30, 2006, were as follows: <br />Salaries and <br />Total <br />Governmental Activities: <br />Vendors <br />Benefits <br />Retainage <br />$ 1,575 <br />Payables <br />$ 2,608,038 <br />General <br />$ 1,524,242 <br />1,051,535 <br />$ 1,082,221 <br />1,324 <br />426,123 <br />1,478,982 <br />Impact Fees <br />Secondary Roads Construction <br />1,588,324 <br />9,445 <br />198,163 <br />704 <br />1,795,932 <br />369,773 <br />Transportation <br />177,034 <br />416,038 <br />192,035 <br />397,093 <br />141 <br />813,272 <br />Emergency Services <br />55,017 <br />Land Acquisition <br />55017 <br />570,698 <br />- <br />- <br />22,035 <br />592,733 <br />Federal/State Grants <br />Optional Sales Tax <br />4,257,789 <br />2,115 <br />2,044,578 <br />6,304,482 <br />Other governmental <br />1,965,273 <br />$11,605,950 <br />36.977 <br />$ 1,721.210 <br />207,789 <br />$ 2,901.108 <br />2,210,039 <br />$ 16.228.268 <br />Total Governmental Activities <br />Business -Type Activities <br />Payable from current assets: <br />$ 1,101,605 <br />$ .59,210 <br />$ _ <br />$ 1,160,815 <br />Solid Waste <br />Golf Course <br />198,304 <br />16,495 <br />- <br />214,799 <br />1,360,903 <br />Utilities <br />1,1 93,482 <br />74,889 <br />167,421 <br />63,552 <br />- <br />758 <br />139,199 <br />Other <br />Payable from restricted assets: <br />_ <br />3,173 <br />3,173 <br />Solid Waste <br />_ <br />1 678,189 <br />- <br />245,254 <br />1,923,443 <br />Utilities <br />Total Business -Type Activities <br />$ 4,246,469 <br />3066 8 <br />249185 <br />$ 4.802,332 <br />The County has not engaged in any short-term debt activity during the year other than that listed in Note <br />9. <br />NOTE 12 - LONG-TERM LIABILITIES <br />A. Primary Government <br />Business -type Activities <br />Recreational (Golf Course) Revenue Refunding Bonds Series 2003 <br />Purpose - On October 15, 2003, the Series 2003 bonds were issued to legally redeem $6,735,000 of the <br />County's outstanding Recreational Revenue Bonds, Series 1993. The Series 2003 bonds are being issued <br />by the County to provide funds, together with $583,790, to retire all of the outstanding 1993 Series <br />bonds and to pay, for all bond issuance costs. <br />Pledge of Revenues -The revenue bonds and nd Jail AlailizedFronton funds and seven percentn the net revenuesderived <br />thhalf-cent <br />operations of the golf course, racetrack <br />sales tax accruing annually to the County. <br />73 <br />