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2015-063-63A
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2015-063-63A
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Last modified
3/30/2017 8:39:34 AM
Creation date
11/10/2015 10:43:22 AM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
03/24/2015
Control Number
2015-063 / 2015-063A
Agenda Item Number
8.B.
Entity Name
Indian River County
Subject
Comprehensive Annual Financial Report
October 1, 2013 - September 30, 2014
Alternate Name
CAFR
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Indian River County, Florida <br />Board of County Commissioners <br />Notes To Financial Statements <br />Year Ended September 30, 2014 <br />NOTE 11 - LONG-TERM LIABILITIES - Continued <br />A. Governmental Long -Term Debt — Continued <br />Spring Training Facility Revenue Bonds - Continued <br />The Fourth Cent Tourist Development Tax and the Local Government Half -Cent Sales Tax pledged to <br />the payment of debt service on the Series 2001 bonds are automatically released as pledged revenue for <br />the Series 2001 bonds immediately following the April 1, 2021 principal payment on the Series 2001 <br />bonds. <br />The current principal and interest payments of $863,075 represent nine percent of total pledged <br />revenues. All three pledged revenue sources totaled $9,199,278 for the current fiscal year. The Board <br />applied 100% of the state subsidy, 76% of the Fourth -Cent Tourist Tax, and none of the Half -Cent Sales <br />Tax to the debt service payments. The total principal and interest remaining to be paid on the bonds is <br />$11,013,212. <br />Bonds Issued - At September 30, 2014, Spring Training Facility Revenue Bonds consisted of the <br />following: <br />Description <br />Spring Training Facility <br />Revenue Bonds, 2001 Series <br />Outstanding at <br />Interest Rates September 30, <br />and Date Maturity Issue 2014 <br />3.30%-5.25% <br />4/1 and 10/1 <br />270 <br />2031 $ 16,810,000 $ 7,700,000 <br />
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