|
Indian River County, Florida
<br />Statement of Fund Net Position
<br />Proprietary Funds
<br />September 30, 2014
<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 S 10,470,647 S 8,528 5 36,525,585 S 5,335,093 S 52,339,853 S 32,479,856
<br />Accounts receivable - net 122,963 - 2,383,075 - 2,506,038 324,453
<br />Due from other funds 89,468 - - 89,468 1,596
<br />Due from other governments - 10,800 - - 10,800 68,278
<br />Interest receivable 7,927 192 526,182 2,908 537,209 16,711
<br />Inventories 57,791 896,779 - 954,570 189,768
<br />Prepaid items 395 160,838 971 162,204 1,149,813
<br />Current restricted assets:
<br />Cash and cash equivalents 14,796,093 32,142,579 46,938,672
<br />Total current assets 25,487,098 77,706 72,635,038 5,338,972 103,538,814 34,230,475
<br />Non-current assets:
<br />Capital assets - non -depreciable 13,359,177 7,774,283 19,175,976 - 40,309,436
<br />Capital assets - depreciable 31,304,613 2,346,803 411,680,098 366,423 445,697,937 2,393,687
<br />Capital assets - accumulated depreciation (10,458,217) (1,965,309) (224,405,359) (330,207) (237,159,092) (2,009,148)
<br />Non-current restricted assets:
<br />Special assessments receivable 692,133 692,133
<br />Impact fees receivable - 1,098,237 1,098,237
<br />Liens receivable 3,902,046 3,902,046
<br />Total non-current assets 34,205,573 8,155,777 212,143,131 36,216 254,540,697 384,539
<br />Total assets 59,692,671 8,233,483 284,778,169 5,375,188 358,079,511 34,615,014
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred amounts on refundings - 2,245,798 - 2,245,798
<br />Total deferred outflows of resources 2,245,798 - 2,245,798
<br />LIABILITIES
<br />Current liabilities (payable from current assets):
<br />Accounts payable 893,214 13,385 2,010 722 64,241 2,981,562 228,089
<br />Retainage payable 58,400 447,333 505,733
<br />Due to other funds 865,051 865,051 7,000
<br />Claims payable - 3,181,891
<br />Due to other governments 6,145 - 18,790 24,935
<br />Other deposits 1,000 - 1,000
<br />Unearned revenues - 32.771 32.771
<br />Pollution remediation costs payable 5,500 5,500 -
<br />Accrued compensated absences 40.365 20,536 467,967 57,756 586,624 54,327
<br />Total current liabilities (payable from current assets) 933,579 997,288 2.931.522 140,787 5,003,176 3,471,307
<br />Current liabilities (payable from restricted assets):
<br />Accounts payable - 23,398 23,398
<br />Retainage payable 31,410 31,410
<br />Accrued interest payable 150,288 - 150,288 -
<br />Bonds payable 3,485,000 3,485,000
<br />Customer deposits 133,626 2,808,885 2,942,511
<br />Total current liabilities (payable from restricted assets) 133,626 6,498,981 6,632,607
<br />Total current liabilities 1,067,205 997,288 9,430,503 140,787 11,635,783 3 471,307
<br />Non-current liabilities:
<br />Accrued compensated absences 8,454 39,394 199 057 20,028 266,933 50,926
<br />Advance from other funds - 877,237 - - 877,237
<br />Claims payable - 5,044,654
<br />Pollution remediation costs payable 6,000 - 6,000
<br />Closure and maintenance costs payable 11,509,736 - - 11,509,736
<br />Bonds payable - net of unamortized discount/premium - 35,948,889 35,948,889
<br />Total non-current liabilities 11,518,190 916,631 36,153,946 20,028 48,608,795 5,095,580
<br />Total liabilities 12,585,395 1.913,919 45,584,449 160,815 60,244,578 8,566,887
<br />NET POSITION
<br />Net investment in capital assets 34.205.573 8,155,777 169262,624 36,216 211,660,190 384,539
<br />Unrestricted 12,901,703 (1,836,213) 72,176,894 5,178,157 88,420,541 25,663,588
<br />Total net position S 47 107,276 S 6,319.564 5 241,439.518 S 5.214,373 S 300,080,731 S 26,048.127
<br />The accompanying notes are an integral pan of the financial statements
<br />37
<br />
|