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ASSETS
<br />Cash and cash equivalents
<br />Investments
<br />Accounts receivable
<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 />Indian River County, Florida
<br />Balance Sheet
<br />Governmental Funds
<br />September 30, 2014
<br />General
<br />Impact
<br />Fees
<br />$ 50,083,681 $
<br />881,718
<br />801,924
<br />1,146,551
<br />2,205,776
<br />16,046
<br />103,234
<br />154,375
<br />877,237
<br />Secondary
<br />Roads
<br />Construction
<br />16,667,610 $
<br />821,626
<br />4,400
<br />$ 56,270,542 $
<br />13,876,764
<br />352,425
<br />3,577
<br />17,493,636 $
<br />LIABILITIES
<br />Accounts payable $ 3,069,147 $
<br />Retainage payable
<br />Due to other funds 384,660
<br />Due to other governments 552,172
<br />Unearned revenues 308,973
<br />Other deposits 29,215
<br />Total liabilities 4,344,167
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - special assessments
<br />Unavailable revenue - ambulance services
<br />Unavailable revenue - state and federal grants
<br />Total deferred inflows ofresources
<br />247,510
<br />247,510
<br />FUND BALANCES
<br />Nonspendable:
<br />Inventories
<br />Prepaid items
<br />Advances to other funds
<br />Restricted for:
<br />Transportation/road improvements
<br />Court -related costs and improvements
<br />Housing assistance
<br />Law enforcement/public safety
<br />Fire/emergency services
<br />Tourism -related activities
<br />Beach renourishment
<br />Boating related projects
<br />Library services
<br />Land acquisition
<br />Stormwater, street lighting, and other special assessments
<br />Voting/election activities
<br />Debt service
<br />Capital projects
<br />Dodgertown repairs/improvements
<br />Solid waste projects
<br />Parks/recreational projects
<br />Committed to:
<br />Economic incentives
<br />Environmental conservation/preservation
<br />Law Enforcement/public safety
<br />Parks/recreational projects
<br />Assigned to:
<br />Law enforcement/public safety
<br />Transportation/road improvements
<br />Unassigned
<br />Total fund balances
<br />Total liabilities, deferred inflows and fund balances $
<br />The accompanying notes are
<br />103,234
<br />154,375
<br />877,237
<br />1,000,000
<br />1,195,907
<br />3,501
<br />23,775
<br />48,320,836
<br />51,678,865
<br />14,232,766
<br />1,327,925 $
<br />275,248
<br />1,603,173
<br />769,770
<br />769,770
<br />8,708,193
<br />593,856
<br />925,074
<br />880,856
<br />764,673
<br />24,990
<br />3,223,051
<br />15,120,693
<br />56,270,542 $
<br />543,293
<br />58,951
<br />602,244
<br />13,630,522
<br />13,630,522
<br />17,493,636 $
<br />an integral part of the financial statements.
<br />24
<br />14,232,766
<br />
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