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<br />Indian River County, Florida
<br />Statement of Net Assets
<br />September 30, 2006
<br />ASSETS
<br />Current assets:
<br />Cash and cash equivalents
<br />Investments
<br />Accounts receivable - net
<br />Internal balances
<br />Due from other governments
<br />Interest receivable
<br />Inventories
<br />Prepaid expenses
<br />Current restricted assets:
<br />Cash and cash equivalents
<br />Total current assets
<br />Non-current assets:
<br />Unamortized bond costs
<br />Intangible assets - net
<br />Capital assets - non -depreciable
<br />Capital assets - depreciable
<br />Capital assets - accumulated depreciation
<br />Non-current restricted assets:
<br />Special assessments receivable
<br />Notes receivable
<br />Impact fees receivable
<br />Liens receivable
<br />Deposits
<br />Total non-current assets
<br />Total assets
<br />LIABILITIES AND FUND BALANCES
<br />Current liabilities (payable from current assets):
<br />Accounts payable
<br />Retainage payable
<br />Claims payable
<br />Due to other governments
<br />Other deposits held in escrow
<br />Unearned revenues
<br />Accrued compensated absences
<br />Capital leases
<br />Current liabilities (payable from current restricted assets):
<br />Accounts payable
<br />Retainage payable
<br />Accrued interest payable
<br />Closure and maintenance costs payable
<br />Customer deposits
<br />Bonds payable
<br />Total current liabilities
<br />Non-current liabilities:
<br />Accrued compensated absences
<br />Capital leases
<br />Bonds payable, net of premium and discount
<br />Total long-term liabilities
<br />Total liabilities
<br />NET ASSETS
<br />Invested in capital assets, net of related debt
<br />Restricted for:
<br />Capital projects
<br />Debt service
<br />Road projects
<br />Other purposes
<br />Unrestricted
<br />Total net assets
<br />Primary Government
<br />Governmental
<br />Business -type
<br />Component
<br />Activities
<br />Activities
<br />Total
<br />Unit
<br />$ 293,144,260 $
<br />52,306,321 $
<br />345,450,581 $
<br />128,715
<br />143,132
<br />-
<br />143,132
<br />62,356
<br />2,196,985
<br />3,582,222
<br />5,779,207
<br />8,313
<br />566,141
<br />(566,141)
<br />-
<br />-
<br />12,010,999
<br />1,111,447
<br />13,122,446
<br />16,302
<br />1,942,821
<br />564,988
<br />2,507,809
<br />-
<br />121,661
<br />930,884
<br />1,052,545
<br />-
<br />929,148
<br />16,261
<br />945,409
<br />-
<br />8,160,589
<br />96,849,989
<br />105,010,578
<br />807,770
<br />319,215,736
<br />154,795,971
<br />474,011,707
<br />1,023,456
<br />3,679,739
<br />3,679,739
<br />-
<br />50,149
<br />50,149
<br />-
<br />199,818,332
<br />38,485,448
<br />238,303,780
<br />430,496
<br />305,187,012
<br />308,210,426
<br />613,397,438
<br />9,715,064
<br />(149,537,660)
<br />(127,022,525)
<br />(276,560,185)
<br />(4,492,926)
<br />96,149
<br />2,291,821
<br />2,387,970
<br />666,667
<br />333,333
<br />1,000,000
<br />-
<br />798,521
<br />798,521
<br />161,920
<br />161,920
<br />-
<br />1,626
<br />1,626
<br />894
<br />356,230,500
<br />226,990,458
<br />583,220,958
<br />5,653,528
<br />675,446,236
<br />381,786,429
<br />1,057,232,665
<br />6,676,984
<br />13,327,160
<br />2,874,958
<br />16,202,118
<br />18,640
<br />-
<br />758
<br />758
<br />-
<br />5,866,000
<br />-
<br />5,866,000
<br />482,430
<br />26,461
<br />508,891
<br />729,722
<br />-
<br />729,722
<br />11,105,976
<br />34,897
<br />11,140,873
<br />-
<br />3,107,456
<br />606,654
<br />3,714,110
<br />-
<br />-
<br />80,338
<br />80,338
<br />-
<br />-
<br />1,678,189
<br />1,678,189
<br />-
<br />2,901,108
<br />248,427
<br />3,149,535
<br />-
<br />644,481
<br />267,667
<br />912,148
<br />42,683
<br />9,744,598
<br />9,744,598
<br />-
<br />-
<br />31270,770
<br />3,270,770
<br />40,197
<br />4,615,000
<br />2,980,000
<br />7,595,000
<br />378,000
<br />42,779,333
<br />21,813,717
<br />64,593,050
<br />479,520
<br />2,310,127
<br />342,401
<br />2,652,528
<br />-
<br />-
<br />113,448
<br />113,448
<br />-
<br />72,535,060
<br />64,525,214
<br />137,060,274
<br />2,790,400
<br />74,845,187
<br />64,981,063
<br />139,826,250
<br />2,790,400
<br />117,624,520
<br />86,794,780
<br />204,419,300
<br />3,269,920
<br />278,213,361
<br />152,168,135
<br />430,381,496
<br />2,484,234
<br />46,399,595
<br />88,823,634
<br />135,223,229
<br />-
<br />1,580,868
<br />248,333
<br />1,829,201
<br />238,002
<br />109,079,398
<br />-
<br />109,079,398
<br />-
<br />987,105
<br />-
<br />987,105
<br />529,571
<br />121,561,389
<br />53,751,547
<br />175,312,936
<br />155,257
<br />$ 557,821,716
<br />$ 294,991,649 $
<br />852,813,365
<br />$ 3,407,064
<br />The accompanying notes are an integral part of the financial statements.
<br />17
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