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ASSETS
<br />Cash and cash equivalents
<br />Investments
<br />Accounts receivable - net
<br />Special assessments receivable
<br />Due from other funds
<br />Due from other governments
<br />Interest receivable
<br />Inventories
<br />Prepaid items
<br />Advances to other funds
<br />Total assets
<br />LIABILITIES
<br />Accounts payable
<br />Retainage payable
<br />Due to other funds
<br />Due to other governments
<br />Unearned revenues
<br />Other deposits
<br />Total liabilities
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - special assessments
<br />Total deferred inflows of resources
<br />Indian River County, Florida
<br />Balance Sheet
<br />Governmental Funds
<br />September 30, 2013
<br />General
<br />Secondary
<br />Impact Roads
<br />Fees Construction
<br />48,254,145 $ 17,916,841 $ 14,399,563
<br />837,078 - -
<br />981,653
<br />1,412,853 - -
<br />1,295,110 107,486 287,929
<br />19,165 6,858 5,558
<br />39,598 - -
<br />72,810
<br />1,112,427
<br />54,024,839 $ 18,031,185 $ 14,693,050
<br />2,805,482 $ 386,800 $ 1,501,314
<br />565,049 81,742
<br />393,334 -
<br />609,168 63,216
<br />234,731 - -
<br />101,536
<br />4,144,251 1,015,065 1,583,056
<br />FUND BALANCES
<br />Nonspendable:
<br />Inventories 39,598
<br />Prepaid items 72,810
<br />Advances to other funds 1,112,427 -
<br />Restricted for:
<br />Transportation/road improvements 9,954,310 13,109,994
<br />Court -related costs and improvements -
<br />Housing assistance -
<br />Law enforcement/public safety 499,166
<br />Fire/emergency services 1,228,245
<br />Tourism -related activites -
<br />Beach renourishment
<br />Boating related projects -
<br />Library services 590,970
<br />Land acquisition -
<br />Stormwater, street lighting, and other special assessments
<br />Debt service -
<br />Capital projects 1,411,963
<br />Dodgertown repairs/improvements
<br />Solid waste projects - 25,875
<br />Parks/recreational projects 1,000,000 3,305,591
<br />Committed to:
<br />Economic incentives 2,323,013
<br />Environmental conservation/preservation
<br />Law enforcement/public safety 3,832
<br />Parks/recreational projects 43,234
<br />Assigned to:
<br />Subsequent year's budget appropriation of fund balance 900,000
<br />Law enforcement/public safety -
<br />Transportation/road improvements -
<br />Unassigned 44,385,674
<br />Total fund balances 49,880,588 17,016,120 13,109,994
<br />Total liabilities, deferred inflows and fund balances $ 54,024,839 $ 18,031,185 $ 14,693,050
<br />The accompanying notes are an integral part of the financial statements.
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