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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
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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 />Notes To Financial Statements - <br />Year Ended September 30, 2014 <br />NOTE 9 - INTERFUND BALANCES <br />Interfund balances at September 30, 2014, consisted of the following: <br />Receivable Fund Payable Fund Amount <br />General Fund <br />General Fund <br />General Fund <br />Nonmajor Governmental Funds <br />Golf Course Enterprise Fund <br />Fleet Internal Service Fund <br />$ 274,500 <br />865,051 <br />7,000 <br />$ 1,146,551 <br />In October 2010, the General Fund loaned $333,050 to the Golf Course Fund to purchase new golf <br />carts. In September 2013, the General Fund loaned $1,565,000 to the Golf Course Fund to pay off the <br />Series 2003 Recreational Revenue Refunding Bonds. In September 2014, the General Fund loaned <br />$630,000 to the Golf Course Fund for a new irrigation system. The amount reported as due from the <br />Golf Course Fund is the current portion of the scheduled payments due to the General Fund in fiscal <br />year 2015. The remaining amount due from the Golf Course Fund is reported as an interfund advance. <br />The amounts due from the Fleet Internal Service Fund and the Nonmajor Governmental Funds <br />represent short-term cash loans that will be repaid within the next twelve months. <br />Receivable Fund <br />Major Governmental Funds: <br />Emergency Services District Fund <br />Optional Sales Tax Fund <br />Major Enterprise Fund: <br />Solid Waste Disposal District Fund <br />Payable Fund Amount <br />General Fund <br />General Fund <br />$ 224,758 <br />12,525 <br />$ 237,283 <br />General Fund $ 89,468 <br />Internal Service Fund: <br />Self Insurance Fund General Fund $ 1,596 <br />Nonmajor Governmental Funds: <br />Land Acquisition Bonds Fund <br />Street Lighting Districts Fund <br />Vero Lake Estates Fund <br />East Gifford Stormwater Fund <br />Total Nonmajor Governmental Funds <br />General Fund <br />General Fund <br />General Fund <br />General Fund <br />$ 53,070 <br />2,197 <br />1,036 <br />10 <br />$ 56,313 <br />Total: $ 384,660 <br />Amounts due from the General Fund represent excess fees and payments of the constitutional officers <br />remitted to various funds subsequent to September 30, 2014. <br />74 <br />
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