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Indian River County,Florida
<br /> Statement of Fund Net Position
<br /> Proprietary Funds
<br /> September 30, 2015
<br /> Business-type Activities-Enterprise funds Governmental
<br /> Solid Waste Activities
<br /> Disposal Golf County County Internal
<br /> District Course Utilities Building _ Total Service Funds
<br /> ASSETS
<br /> Current assets:
<br /> Cash and cash equivalents $ 11,358,443 $ 5,384 $ 37,273,275 $ 6,129,954 $ 54,767,056 $ 30,516,071
<br /> Accounts receivable-net 107,314 - 2,387,365 - 2,494,679 299,406
<br /> Due from other funds 110,363 - - 110,363 -
<br /> Due from other governments - 10,800 1,558,830 - 1,569,630 35,699
<br /> Interest receivable 10,535 228 521,943 4,211 536,917 19,811
<br /> Inventories - 94,916 875,191 - 970,107 148,318
<br /> Prepaid items 1,136 - 141,918 1,058 144,112 988,784
<br /> Current restricted assets:
<br /> Cash and cash equivalents 15,297,593 - 33,473,846 - 48,771,439 -
<br /> Total current assets 26,885,384 111,328 76,232,368 6,135,223 109,364,303 32,008,089
<br /> Non-current assets:
<br /> Capital assets-non-depreciable 13,680,803 6,606,283 10,722,770 - 31,009,856 -
<br /> Capital assets-depreciable 31,380,967 3,576,454 425,855,236 469,849 461,282,506 2,543,668
<br /> Capital assets-accumulated depreciation (11,622,681) (2,090,461) (238,256,043) (343,355) (252,312,540) (2,128,531)
<br /> Non-current restricted assets:
<br /> Special assessments receivable 563,099 563,099
<br /> Impact fees receivable 683,286 683,286
<br /> Liens receivable _ _ 4,328,447_ _ 4,328,447 _
<br /> Total non-current assets 33,439,089 8,092,276 203,896,795 126,494 245,554,654 415,137
<br /> Total assets 60,324,473 8,203,604 280,129,163 6,261,717 354,918,957 32,423,226
<br /> DEFERRED OUTFLOWS OF RESOURCES
<br /> Deferred outflows related to pensions 39,927 36,881 539,966 94,249 711,023 94,626
<br /> Deferred amounts on refundings - - 1,386,691 - 1,386,691 -
<br /> Total deferred outflows of resources 39,927 36,881 1,926,657 94,249 2,097,714 94,626
<br /> LIABILITIES
<br /> Current liabilities(payable from current assets):
<br /> Accounts payable 1,092,183 42,215 1,267,577 78,978 2,480,953 182,326
<br /> Retainage payable - - 38,880 - 38,880 -
<br /> Due to other funds 799,593 - 799,593 -
<br /> Claims payable - - - 3,289,891
<br /> Due to other governments 6,635 25,961 32,596 -
<br /> Other deposits 1,000 - 1,000
<br /> Unearned revenues - 29,673 - - 29,673 -
<br /> Accrued compensated absences 45,970 15,462 507,565 73,662 642,659 72,314
<br /> Total current liabilities(payable from current assets) 1,138,153 894,578 1,814,022 178,601 4,025,354 3,544,531
<br /> Current liabilities(payable from restricted assets):
<br /> Accounts payable - - 7,412 - 7,412 -
<br /> Retainage payable 31,833 31,833
<br /> Accrued interest payable - 91,433 91,433
<br /> Closure and maintenance costs payable 4,630,451 - - - 4,630,451 -
<br /> Net pension liability 12,943 11,955 175,037 30,552 230,487 30,673
<br /> Notes payable - - 973,000 - 973,000 -
<br /> Bonds payable - 1,905,000 1,905,000
<br /> Customer deposits 135,126 2,930,591 3,065,717
<br /> Total current liabilities(payable from restricted assets) 4,778,520 11,955 _6,114,306 30,552 10,935,333 30,673
<br /> Total current liabilities 5,916,673 906,533 7,928,328 209,153 14,960,687 3,575,204
<br /> Non-current liabilities:
<br /> Accrued compensated absences - 48,124 192,021 8,918 249,063 42,717
<br /> Advance from other funds 212,500 - - 212,500 -
<br /> Claims payable - - - 4,887,629
<br /> Closure and maintenance costs payable 7,379,285 - - - 7,379,285 -
<br /> Net pension liability 212,686 196,463 2,876,388 502,064 3,787,601 504,061
<br /> Notes payable - - 6,198,000 - 6,198,000 -
<br /> Bonds payable-net of unamortized discount/premium - - 19,176,234 - 19,176,234 -
<br /> Total non-current liabilities 7,591,971 457,087 28,442,643 510,982 37,002,683 5,434,407
<br /> Total liabilities 13,508,644 1,363,620 36,370,971_ 720,135 51,963,370 9,009,611_
<br /> DEFERRED INFLOWS OF RESOURCES
<br /> Deferred inflows related to pensions 49,510 45,732 669,562 116,870 881,674 117,334
<br /> NET POSITION
<br /> Net investment in capital assets 33,439,089 8,092,276 171,456,420 126,494 213,114,279 415,137
<br /> Unrestricted 13,367,157 (1,261,143) 73,558,867 5,392,467 91,057,348 22,97.5,770
<br /> Total net position $ 46,806,246 $ 6,831,133 $ 245,015,287 $ 5,518,961 $ 304,171,627 $ 23,390,907
<br /> The accompanying notes are an integral part of the financial statements.
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