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Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2006
<br />NOTE 7 - RESTRICTED CASH AND CASH EQUIVALENTS AND INVESTMENTS
<br />Various bond covenants, resolutions and state regulations require that the County restrict cash and cash
<br />equivalents and investments within the Enterprise Funds. Restricted cash and cash equivalents and
<br />investments are as follows:
<br />Solid Waste
<br />Government
<br />Other
<br />Component
<br />Unit
<br />Disposal Golf
<br />County Enterprise
<br />Housing
<br />District Course
<br />Utilities Funds
<br />Total Authori
<br />Sinking Funds $ - $ 53,821
<br />$ 4,449,904 $ - $
<br />4,503,725 $ 238,002
<br />Renewal and
<br />Replacement 3,3475112 -
<br />3,485,928 -
<br />6,833,040 468,664
<br />Customer Deposits 224,928 -
<br />2,973,271 72,570
<br />3,270,769 40,197
<br />Capital Construction - -
<br />72,457,434 40,423
<br />72,497,857
<br />Closure and Maintenance
<br />Authority
<br />9,744,598 -
<br />Cost 9,744,598 -
<br />_
<br />- 60,907
<br />Tax Escrow - -
<br />Total $ 13.316, $ 53,821
<br />$ 83 366,537 $ —112993 $
<br />96 84 98 $ K7-73-0-
<br />077 0Cash
<br />Cashtotaling $8,160,589 is restricted for current liabilities in various
<br />governmental activities for
<br />retainage payable, accrued interest payable,
<br />and the current year portion of
<br />bonds payable.
<br />NOTE 8, - PAYABLE FROM RESTRICTED ASSETS
<br />Liabilities payable from the County's Enterprise Funds restricted assets are as follows:
<br />Component
<br />Primary Government
<br />Unit
<br />Solid Waste
<br />Disposal
<br />Golf
<br />County
<br />Other
<br />Enterprise
<br />Housing
<br />District
<br />Course
<br />Utilities
<br />Funds
<br />Total
<br />Authority
<br />Accounts payable
<br />$ - $
<br />- $
<br />1,678,189
<br />$ - $
<br />1,678,189
<br />$ _
<br />Retainage payable
<br />3,173
<br />-
<br />245,254
<br />-
<br />248,427
<br />Accrued interest
<br />payable
<br />-
<br />14,238
<br />253,429
<br />-
<br />267,667
<br />42,683
<br />Bonds payable
<br />(current portion)
<br />-
<br />475,000
<br />2,505,000
<br />-
<br />2,980,000
<br />378,000
<br />Closure and Maintenance
<br />-
<br />9,744,598
<br />-
<br />Costs payable
<br />Customer deposits
<br />9,744,598
<br />224,928
<br />-
<br />-
<br />-
<br />2,973,271
<br />72,571
<br />3,270.770
<br />40,197
<br />Total
<br />$9,972,699-$
<br />489 238 $
<br />7.655.143
<br />$ 72,571 $
<br />18,189,651
<br />$ 460,880
<br />
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