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Indian River County, Florida <br /> Notes To Financial Statements <br /> Year Ended September 30, 2015 <br /> Note Page Note Page <br /> 1 Summary of Significant Accounting 5 Property Tax Revenues 72 <br /> Policies 50 6 Capital Assets 73 <br /> Reporting Entity 50 7 Restricted Cash and Cash Equivalents <br /> Measurement Focus and Basis of and Investments 76 <br /> Accounting 51 8 Interfund Balances 77 <br /> Basis of Presentation 54 9 Interfund Transfers 78 <br /> Assets, Liabilities,Deferred Outflows/ 10 Due from Other Governments 79 <br /> Inflows of Resources, and Net 11 Accounts Payable 80 <br /> Position or Fund Balances 56 1.2 Long-term Liabilities 81 <br /> Cash and Cash Equivalents 56 Changes in Long-term Liabilities 81 <br /> Investments 56 Governmental Activities 82 <br /> Allowance for Doubtful Accounts 57 Annual Debt Service Payments 82 <br /> Receivables and Payables 57 Limited General Obligation Bonds 83 <br /> Inventories 57 Spring Training Facility Rev Bonds 83 <br /> Prepaid Items 57 Limited General Obligation Ref Note 86 <br /> Restricted Net Position 57 Business-type Activities 87 <br /> Capital Assets 58 Annual Debt Service Payments 87 <br /> Capitalization of Interest 59 Water and Sewer Revenue <br /> Deferred Inflows/Outflows of Refunding Note, Series 2015 88 <br /> Resources 59 Water and Sewer Revenue <br /> Pensions/Net Pension Liability 60 Refunding Bonds, Series 2009 88 <br /> Change in Accounting Principle/New Compensated Absences 89 <br /> Accounting Pronouncement 60 13 Provision for Closure Costs 90 <br /> Unearned Revenues 60 14 Pollution Remediation 91 <br /> Accrued Compensated Absences 61 15 Retirement Plan-Florida Retirement <br /> Obligation for Bond Arbitrage System 92 <br /> Rebate 61 16 Other Postemployment Benefits Plan 103 <br /> Landfill Closure Costs 61 17 Operating Leases 106 <br /> Unamortized Bond Discounts 18 Fund Balance 108 <br /> and Premiums 61 19 Fund Balance Deficit 110 <br /> Capital Contributions 61 20 Net Position 110 <br /> 2 Reconciliation of Government-wide 21 Risk Management 111 <br /> and Fund Financial Statements 62 22 Commitments and Contingencies 112 <br /> 3 Stewardship, Compliance and Litigation 112 <br /> Accountability 66 Contracts and Other Commitments 112 <br /> Budget and Budgetary Accounting 66 Grants 1.13 <br /> 4 Cash and Cash Equivalents 67 <br /> Deposits 67 <br /> Accrued Interest 67 <br /> Investments 67 <br /> OPEB Trust Investments 71 <br /> 49 <br />