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Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2014 <br />Note <br />1 Summary of Significant Accounting <br />Policies <br />Reporting Entity <br />Measurement Focus and <br />Basis of Accounting <br />Basis of Presentation <br />Assets, Liabilities, Deferred Outflows/ <br />Inflows of Resources, and <br />Net Position or Fund Balances <br />Cash and Cash Equivalents <br />Investments <br />Allowance for Doubtful Accounts <br />Receivables and Payables <br />Inventories <br />Prepaid Items <br />Restricted Net Position <br />Capital Assets <br />Capitalization of Interest <br />Deferred Inflows/Outflows of <br />Resources <br />Unearned Revenues <br />Accrued Compensated Absences <br />Obligation for Bond Arbitrage <br />Rebate <br />Landfill Closure Costs <br />Unamortized Bond Discounts <br />and Premiums <br />Capital Contributions <br />2 Reconciliation of Government -wide <br />and Fund Financial Statements <br />3 Stewardship, Compliance and <br />Accountability <br />Budget and Budgetary Accounting <br />4 Cash and Cash Equivalents <br />Deposits <br />Accrued Interest <br />Investments <br />OPEB Trust Investments <br />5 Property Tax Revenues <br />Page Note Pan <br />6 Capital Assets 70 <br />48 7 Restricted Cash and Cash Equivalents <br />48 and Investments <br />8 Payable from Restricted Assets <br />49 9 Interfund Balances <br />52 10 Interfund Transfers <br />11 Due from Other Governments <br />12 Accounts Payable <br />54 13 Long-term Liabilities <br />54 Changes in Long-term Liabilities <br />54 Governmental Activities <br />55 Annual Debt Service Payments — <br />55 Governmental Activities <br />55 Limited General Obligation Bonds <br />55 Spring Training Facility Revenue <br />55 Bonds <br />56 Business -type Activities <br />57 Annual Debt Service Payments — <br />Business -type Activities <br />57 Water and Sewer Revenue Refunding <br />57 Bonds, Series 2005 <br />57 Water and Sewer Revenue Refunding <br />Bonds, Series 2009 <br />58 Compensated Absences <br />58 14 Provision for Closure Costs <br />15 Pollution Remediation <br />58 16 Pension Plans - <br />58 Florida Retirement System <br />17 Other Postemployment Benefits Plan <br />59 18 Operating Leases <br />19 Fund Balance <br />63 20 Fund Balance Deficit <br />63 21 Net Position <br />64 22 Risk Management <br />64 23 Commitments and Contingencies <br />64 Litigation <br />64 Contracts and Other <br />68 Commitments <br />69 Grants <br />24 Subsequent Events <br />47 <br />73 <br />73 <br />74 <br />75 <br />76 <br />76 <br />77 <br />77 <br />78 <br />78 <br />79 <br />79 <br />82 <br />82 <br />83 <br />84 <br />85 <br />85 <br />87 <br />88 <br />90 <br />93 <br />95 <br />97 <br />97 <br />98 <br />99 <br />99 <br />99 <br />100 <br />100 <br />