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2017-047
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2017-047
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Last modified
4/12/2017 1:45:26 PM
Creation date
4/12/2017 1:27:56 PM
Metadata
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Template:
Official Documents
Official Document Type
Report
Approved Date
04/11/2017
Control Number
2017-047
Agenda Item Number
8.B.
Entity Name
Indian River County
Subject
Comprehensive Annual Financial Report
Fiscal Year 2015-2016
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Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2016 <br />NOTE 6 - RESTRICTED CASH AND INVESTMENTS <br />Various bond covenants, resolutions, and state regulations require that the County restrict cash and <br />investments within the business -type activities. Restricted cash and investments are as follows: <br />Sinking funds <br />Renewal and replacement <br />Customer deposits <br />Capital construction <br />Closure and maintenance costs <br />Total <br />Primary Government <br />Solid Waste <br />Disposal <br />District <br />3,152,731 <br />133,626 <br />13,009,736 <br />$ 16,296,093 <br />County <br />Utilities <br />$ 4,438,664 <br />3,485,928 <br />3,048,622 <br />24,755,645 <br />35,728,859 <br />Total <br />$ 4,438,664 <br />6,638,659 <br />3,182,248 <br />24,755,645 <br />13,009,736 <br />S 52,024,952 <br />Cash totaling $5,687,973 is reported as restricted on the Statement of Net Position for governmental <br />activities. These funds are restricted for current liabilities such as retainage payable and the current year <br />portion of bonds and notes payable. <br />70 <br />
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