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i r � Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2012 Note Pae Note Page 1. Summary of Significant Accounting 7. Restricted Cash and Cash Equivalents i Policies.;................................................44 and Investments.................................69 Reporting Entity.................................44 8. Payable from Restricted Assets............69 Measurement Focus and 9. Interfund Balances................................70 Basis of Accounting.....................45 10. Interfund Transfers ..............................71 Basis of Presentation..........................48 11. Due from Other Governments..............72 Assets,Liabilities, Deferred Outflows 12. Accounts Payable.................................72 Or Inflows of Resources, and 13. Long-term Liabilities............................74 Net Position or Fund Balances.....50 Changes in Long-term Liabilities.........74 Cash and Cash Equivalents.............50 Governmental Activities.......................75 i. Investments.....................................50 Annual Debt Service Payments— Allowance for Doubtful Accounts..50 Governmental Activities..............75 Receivables and Payables...............51 Limited General Obligation Bonds 76 Inventories.......................................51 General Obligation Bonds 77 Prepaid Items ..................................51 Spring Training Facility Revenue Other Assets Held For Resale.........51 Bonds...........................................77 Restricted Net Position...................51 Business-type Activities..................80 Capital Assets..................................52 Annual Debt Service Payments— Capitalization of Interest.................53 Business-type Activities..............80 ( Deferred Inflows/Outflows.............53 Recreational Revenue Refunding l Unearned Revenues ........................53 Bonds, Series 2003......................80 Accrued Compensated Absences....53 Water and Sewer Revenue Refunding Obligation for Bond Arbitrage Bonds, Series 2005......................81 Rebate ..........................................54 Water and Sewer Revenue Refunding Landfill Closure Costs ....................54 Bonds, Series 2009......................82 Unamortized Bond Discounts Compensated Absences...................83 and Premiums...............................54 14. Provision for Closure Costs..................84 Capital Contributions......................54 15. Pollution Remediation..........................85 New Accounting Pronouncements..54 16. Pension Plans - 2. Reconciliation of Government-wide Florida Retirement System................86 and Fund Financial Statements..........55 17. Other Postemployment Benefits Plan...88 3. Stewardship, Compliance and 18. Operating Leases..................................91 ! Accountability....................................59 19. Fund Balance........................................93 Budget and Budgetary Accounting.59 20. Fund Balance Deficit............................95 4. Cash and Cash Equivalents...................60 21.Net Position..........................................95 Deposits...........................................60 22. Risk Management.................................96 Accrued Interest..............................60 23. Commitments and Contingencies.........97 Investments.....................................60 Litigation...........................................97 OPEB Trust Investments.................64 Contracts and Other 5. Property Tax Revenues.........................65 Commitments..................... .....97 6. Capital Assets........................................66 Grants ................................................98 i I 43