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Indian River County,Florida a Notes To Financial Statements Year Ended September 30,2009 Note Page Note page 1. Summary of Significant Accounting Policies..................................................42-52 12. Long-term Liabilities............................70-85 Reporting Entity.................................42-43 Business-type Activities....................70-75 Measurement Focus and Recreational Revenue Refunding Basis of Accounting.....................43-46 Bonds, Series 2003......................70-71 Basis of Presentation..........................47-48 Water and Sewer Revenue Assets, Liabilities and Net Assets Bonds, Series 1993A...................71-72 or Equity.......................................48-52 Water and Sewer Revenue Refunding Cash and Cash Equivalents.............48 Bonds, Series 2005......................72-73 Investments.....................................49 Water and Sewer Revenue Refunding Allowance for Doubtful Accounts..49 Bonds, Series 2009......................73-74 Receivables and Payables...............49 Annual Debt Service Payments— Inventories.................................. 49 Business-type Activities 75 .. .............. Prepaid Items ..................................49 Governmental Activities....................75-80 Restricted Assets.............................50 Limited General Obligation Bonds 75-76 Capital Assets..................................50-51 General Obligation Bonds..............76-77 Capitalization of Interest.................51 Spring Training Facility Revenue Unearned Revenues ........................51 Bonds...........................................77-79 Accrued Compensated Absences....51 Annual Debt Service Payments— Obligation for Bond Arbitrage Governmental Activities..............80 Rebate ..........................................52 Housing Authority Revenue Bonds......81-83 Landfill Closure Costs....................52 Annual Debt Service Payments— Unamortized Bond Costs................52 Housing Authority.......... ......83 Unamortized Bond Discounts Summary of Defeased Debt and Premiums...............................52 Outstanding Capital Contributions......................52 Compensated Absences........................83 New Accounting Pronouncements..52 Changes in Long-term Liabilities.........84 2. Reconciliation of Government-wide Conduit Debt Obligations.....................85 and Fund Financial Statements..........53-56 13. Provision for Closure Costs..................85-86 3. Stewardship, Compliance and 14. Pollution Remediation..........................87 Accountability....................................57 15. Pension Plans........................................88-89 Budget and Budgetary Accounting.57 Florida Retirement System................88-89 4. Cash and Cash Equivalents...................58-62 16. Other Postemployment Benefits Plan...90-93 Deposits...........................................58 17. Operating Leases..................................93-94 Accrued Interest..............................58 18. Fund Equity..........................................94-95 Investments ................58-61 19. Fund Equity Deficit..............................96 OPEB Trust Investments.................61-62 20. Risk Management.................................96-97 5. Property Tax Revenues.........................62 21. Commitments and Contingencies.........98-99 6. Capital Assets........................................63-65 Litigation...........................................98 7. Restricted Cash and Cash Equivalents Contracts and Other and Investments .................................65 Commitments............... 98 ...... ..... 8. Payable from Restricted Assets ............66 Grants ................................................99 9. Interfund Balances................................67 Contingent Liability ..........................99 10. Interfund Transfers................................68 22. Subsequent Events................................99 11. Receivable and Payable Balances.........69-70 41