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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 7 - INTERFUND BALANCES <br />Interfund balances at September 30, 2016, consisted of the following: <br />Receivable Fund Payable Fund Amount <br />General Fund <br />General Fund <br />Nonmajor governmental funds <br />Golf Course Enterprise Fund <br />13,000 <br />365,414 <br />378,414 <br />In September 2014, the General Fund loaned $630,000 to the Golf Course Fund for a new irrigation <br />system. In January 2016, the General Fund loaned $254,500 to the Golf Course Fund to purchase new <br />golf carts. In September 2016, the General Fund loaned the Golf Course Fund $90,000 as a short-term <br />cash loan to be repaid within the next twelve months. The amount reported as due from the Golf Course <br />Fund is the current portion of the scheduled payments due to the General Fund in fiscal year 2017. The <br />remaining amount due from the Golf Course Fund is reported as an interfund advance. The amounts <br />due from the nonmajor governmental funds represent short-term cash loans that will be repaid within <br />the next twelve months. <br />Receivable Fund Payable Fund <br />Major governmental funds: <br />Emergency Services District Fund <br />Optional Sales Tax Fund <br />Major enterprise fund: <br />Solid Waste Disposal District Fund <br />Internal service fund: <br />Self Insurance Fund <br />Nonmajor governmental funds: <br />Land Acquisition Bonds Fund <br />Street Lighting Districts Fund <br />Clerk Special Revenue Fund <br />Vero Lake Estates Fund <br />East Gifford Stormwater Fund <br />Total nonmajor governmental funds <br />General Fund <br />General Fund <br />Amount <br />$ 339,506 <br />70,718 <br />$ 410,224 <br />General Fund $ 138,649 <br />General Fund $ 349,437 <br />General Fund <br />General Fund <br />General Fund <br />General Fund <br />General Fund <br />$ 62,050 <br />3,409 <br />32,338 <br />3,091. <br />13 <br />$ 100,901 <br />Total $ 999,211 <br />Amounts due from the General Fund represent excess fees and payments of the constitutional officers <br />remitted to various funds subsequent to September 30, 2016. <br />71. <br />
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