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Indian River County, Florida
<br />Statement of Fund Net Position
<br />Proprietary Funds
<br />September 30, 2013
<br />Business -type Activities - Enterprise Funds
<br />Solid Waste
<br />Disposal Golf County County
<br />District Course Utilities Building
<br />Total
<br />Governmental
<br />Activities
<br />Internal
<br />Service Funds
<br />ASSETS
<br />Current assets:
<br />Cash and cash equivalents $ 10,588,272 $ 458,535 $ 43,832,875 $ 4,734,030 $ 59,613,712 $ 34,533,716
<br />Accounts receivable - net 156,657 - 2,533,358 - 2,690,015 134,233
<br />Due from other funds 101,037 - - - 101,037 -
<br />Due from other governments - 11,000 - 11,000 112,432
<br />Interest receivable 9,758 423 554,613 3,155 567,949 21,718
<br />Inventories - 55,083 848,905 - 903,988 176,960
<br />Prepaid items - 595 218,557 - 219,152 1,226,023
<br />Current restricted assets:
<br />Cash and cash equivalents 14,295,593 29,387,255 43,682,848
<br />Total current assets 25,151,317 525,636 77,375,563 4,737,185 107,789,701 36,205,082
<br />Non-current assets:
<br />Capital assets - non -depreciable 22,726,813 6,705,768 12,701,347 42,133,928 -
<br />Capital assets - depreciable 21,813,929 2,353,176 406,820,447 367,689 431,355,241 1,125,695
<br />Capital assets - accumulated depreciation (9,528,840) (1,873,546) (210,462,840) (337,201) (222,202,427) (912,296)
<br />Non-current restricted assets:
<br />Special assessments receivable - - 837,768 - 837,768 -
<br />Impact fees receivable - - 1,069,667 - 1,069,667
<br />Liens receivable - 3,155,552 3,155,552 -
<br />Totalnon-currentassets 35,011,902 7,185,398 214,121,941 30,488 256,349,729 213,399
<br />Total assets 60,163,219 7,711,034 291,497,504 4,767,673 364,139,430 36,418,481
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred amounts on refundings - - 2,506,911 - 2,506,911
<br />Total deferred outflows of resources - - 2,506,911 - 2,506,911
<br />LIABILITIES
<br />Current liabilities (payable from current assets):
<br />Accounts payable 1,360,470 41,868 1,881,612 42,631 3,326,581 119,427
<br />Retainage payable 79,755 138,574 218,329
<br />Due to other funds - 640,853 - 640,853 317,000
<br />Claims payable - - - - - 2,197,855
<br />Due to other governments - 7,287 2,827,524 15,304 2,850,115 -
<br />Other deposits - 1,000 1,000 -
<br />Uneamedrevenues - 30,744 - - 30,744 -
<br />Pollutionremediationpayable - - 5,167 - 5,167 -
<br />Accrued compensated absences 36,864 20,742 503,212 55,498 616,316 31,993
<br />Total current liabilities (payable from current assets) 1,477,089 742,494 5,356,089 113,433 7,689,105 2,666,275
<br />Current liabilities (payable from restricted assets):
<br />Accounts payable - - 106,718 - 106,718
<br />Retainage payable - - 26,557 - 26,557
<br />Accrued interest payable - - 161,454 - 161,454
<br />Bonds payable - - 3,350,000 - 3,350,000
<br />Customer deposits 131,126 - 2,852,268 - 2,983,394
<br />Total current liabilities (payable from restricted assets) 131,126 6,496,997 - 6,628,123
<br />Total current liabilities 1,608,215 742,494 11,853,086 113,433 14,317,228 2,666,275
<br />Non-current liabilities:
<br />Accrued compensated absences 2,163 31,396 129,168 35,589 198,316 21,834
<br />Advance from other funds - 1,112,427 1,112,427
<br />Claims payable - - - 5,876,145
<br />Pollution remediation payable - - 5,333 - 5,333
<br />Closure and maintenance costs payable 11,011,736 - - - 11,011,736
<br />Bonds payable - net of unamortized discount/premium - - 39,670,793 - 39,670,793
<br />Total non-current liabilities 11,013,899 1,143,823 39,805,294 35,589 51,998,605 5,897,979
<br />Total liabilities 12,622,114 1,886,317 51,658,380 149,022 66,315,833 8,564,254
<br />NET POSITION
<br />Net investment in capital assets 35,011,902 7,185,398 168,545,072 30,488 210,772,860 213,399
<br />Restricted for:
<br />Capital projects - - 20,871,037 - 20,871,037
<br />Unrestricted 12,529,203 (1,360,681) 52,929,926 4,588,163 68,686,611 27,640,828
<br />Total net position $ 47,541,105 $ 5,824,717 $ 242,346,035 $ 4,618,651 $ 300,330,508 $ 27,854,227
<br />The accompanying notes are an integral part of the financial statements.
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