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Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2016 Note 1 Summary of Significant Accounting Policies Reporting Entity Measurement Focus and Basis of Accounting Basis of Presentation Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Fund Balances Cash and Investments Allowance for Doubtful Accounts Receivables and Payables Inventories Prepaid Items Restricted Net Position Capital Assets Capitalization of Interest Deferred Inflows/Outflows of Resources Pensions/Net Pension Liability Change in Accounting Principle/New Accounting Pronouncement Unearned Revenues Accrued Compensated Absences Obligation for Bond Arbitrage Rebate Landfill Closure Costs Unamortized Bond Discounts and Premiums Capital Contributions 2 Stewardship, Compliance and Accountability Budget and Budgetary Accounting 3 Cash and Investments Deposits Accrued Interest Investments OPEB Trust Investments Page Note Page 4 Property Tax Revenues 66 48 5 Capital Assets 67 48 6 Restricted Cash and Investments 70 7 Interfund Balances 71 49 8 Interfund Transfers 72 52 9 Accounts Payable 73 10 Long-term Liabilities 74 Changes in Long-term Liabilities 74 54 Governmental Activities 75 54 Annual Debt Service Payments 75 55 Spring Training Facility Rev Bonds 75 55 Limited General Obligation Ref Note 78 55 Business -type Activities 79 55 Annual Debt Service Payments 79 55 Water and Sewer Revenue 56 Refunding Note, Series 2015. 80 57 Water and Sewer Revenue Refunding Bonds, Series 2009 80 57 Compensated Absences 81. 58 11 Provision for Closure Costs 82 12 Pollution Remediation 83 58 13 Retirement Plan - Florida Retirement 58System 84 59 14 Other Postemployment Benefits Plan 95 15 Operating Leases 100 59 16 Fund Balance 102 59 17 Net Position 103 18 Risk Management 104 59 19 Commitments and Contingencies 105 59 Litigation 105 Contracts and Other Commitments 105 60 Grants 106 60 20 Subsequent Events 106 61 61 61 62 65 47