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Indian River County, Florida
<br /> Notes To Financial Statements
<br /> Year Ended September 30, 2015
<br /> NOTE 11 —ACCOUNTS PAYABLE
<br /> Payables
<br /> Payables at September 30, 2015,. were as follows:
<br /> Salaries and Total
<br /> Governmental Activities: Vendors Benefits Payables
<br /> General $ 1,417,246 $ 2,125,350 $ 3,542,596
<br /> Impact Fees 141,654 2,789 144,443
<br /> Secondary Roads Construction 729,282 8,065 737,347
<br /> Transportation 172,325 212,404 384,729
<br /> Emergency Services 247,104 623,096 870,200
<br /> Optional Sales Tax 709,606 - 709,606
<br /> Other governmental 641,644 82,732 724,376
<br /> Total Governmental Activities $ 4,058,861 $ 3,054,436 $ 7,113,297
<br /> Business-Type Activities:
<br /> Payable from current assets:
<br /> Solid Waste $ 1,074,523 $ 17,660 $ 1,092,183
<br /> Golf Course 29,104 13,111 42,215
<br /> Utilities 1,048,775 218,802 1,267,577
<br /> Building 33,041 45,937 78,978
<br /> Payable from restricted assets:
<br /> Utilities 7,412 - 7,412
<br /> Total Business-Type Activities $ 2,192,855 $ 295,510 $ 2,488,365
<br /> Included in salaries and benefits payable is a liability to the Florida Retirement System (FRS) for
<br /> pension contributions due. The amounts due to FRS at September 30, 2015 are $170,204 for
<br /> governmental activities and$1.9,289 for business-type activities.
<br /> The County has not engaged in any short-term debt activity during fiscal year 2015. other than that
<br /> listed in Note 9.
<br /> Due To Other Governments—Governmental Activities
<br /> On August 21, 2012, the County approved a 5-year payment plan agreement with the State of Florida to
<br /> pay back $790,434 in disputed Medicaid billings. Monthly payments began on October 5, 2012.. The
<br /> County recorded the repayment agreement as a liability, Due to Other Governments, in the government-
<br /> wide Statement of Net Position; and at September 30, 2015, the amount due to the State of Florida is
<br /> $316,173.
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