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Functions/Programs <br />Primary Government: <br />Governmental activities: <br />General government <br />Public safety <br />Physical environment <br />Transportation <br />Economic environment <br />Human services <br />Culture/recreation <br />Court related <br />Interest and fiscal charges <br />Total governmental activities <br />Business -type activities: <br />Water and sewer <br />Solid waste <br />Golf course <br />Building <br />Total business -type activities <br />Total primary government <br />Indian River County, Florida <br />Statement of Activities <br />For the Year Ended September 30, 2010 <br />Charges for <br />Expenses Services <br />'rogram Revenues <br />Operating <br />Grants and <br />Contributions <br />Capital <br />Grants and <br />Contributions <br />$ 23,506,576 $ <br />5,889,678 $ <br />583,221 $ <br />50,471 <br />68,235,492 <br />5,267,209 <br />1,141,371 <br />28,921 <br />1,405,690 <br />21,006 <br />- <br />1,191,812 <br />20,861,672 <br />1,514,132 <br />6,213,119 <br />1,111,597 <br />2,525,988 <br />- <br />6,058,433 <br />- <br />7,370,995 <br />295,812 <br />1,141,428 <br />151,208 <br />16,009,122 <br />1,328,225 <br />68,592 <br />4,482,420 <br />6,251,773 <br />545,967 <br />566,101 <br />- <br />2,714,422 <br />- <br />- <br />- <br />148,881,730 <br />14,862,029 <br />15,772,265 <br />7,016,429 <br />34,082,816 <br />27,738,920 <br />- <br />1,713,074 <br />10,683,984 <br />8,972,136 <br />- <br />- <br />2,715,607 <br />3,148,029 <br />- <br />- <br />1,858,420 <br />1,612,870 <br />- <br />- <br />49,340,827 <br />41,471,955 <br />- <br />1,713,074 <br />$ 198,222,557 $ 56,333,984 $ 15,772,265 $ 8,729,503 <br />General Revenues: <br />Property taxes, levied for general purposes <br />Property taxes, levied for debt service <br />Sales and use taxes <br />Franchise fees, levied on gross receipts <br />State shared tax revenues <br />Interest earnings <br />Miscellaneous <br />Total general revenues <br />Special item <br />Transfers <br />Total general revenues, transfers, and special item <br />Change in net assets <br />Net assets - beginning <br />Net assets - ending <br />The accompanying notes are an integral part of the financial statements. <br />18 <br />