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Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2016 <br />NOTE 8 - INTERFUND TRANSFERS - Continued <br />Transfers are used for the following purposes: 1) use unrestricted general fund revenues to finance <br />transportation activities which are accounted for in a special revenue fund, 2) use unrestricted general <br />fund revenues for beach restoration activities which must be accounted for in another fund, 3) use <br />unrestricted general fund revenues to offset a portion of salaries and benefits expenses for an employee <br />accounted for in the health insurance fund, 4) use secondary road construction fund revenues to offset <br />portions of a road millings and bus transfer site projects, 5) use unrestricted stormwater revenues to <br />offset Egret Marsh employee costs accounted for in the utilities fund, 6) use transportation fund <br />revenues to offset vehicle maintenance costs accounted for in the fleet internal service fund, 7) to use <br />capital project fund revenues for improvements to the Historic Dodgertown facility and County jail, 8) <br />provide matching funds for grants, 9) move revenues from the fund that state law requires to collect <br />them to the fund that state law requires to expend them, and 10) use governmental and proprietary fund <br />revenues to offset an additional contribution to the OPEB trust made by the self insurance internal <br />service fund. <br />NOTE 9 — ACCOUNTS PAYABLE <br />Payables <br />Payables at September 30, 2016,.were as follows: <br />Governmental Activities: <br />General <br />Impact Fees <br />Secondary Roads Construction <br />Transportation <br />Emergency Services <br />Optional Sales Tax <br />Other governmental <br />Total Governmental Activities <br />Business -type Activities: <br />Payable from current assets: <br />Solid Waste <br />Golf Course <br />Utilities <br />Building <br />Payable from restricted assets: <br />Utilities <br />Total Business -type Activities <br />Vendors <br />Salaries and <br />Benefits <br />1,906,640 <br />21,395 <br />1,365,163 <br />356,317 <br />160,287 <br />759,981 <br />729,216 <br />1,434,741 <br />3,552 <br />9,361 <br />293,844 <br />822,708 <br />119,281 <br />5,298,999 $ <br />Total <br />Payables <br />$ 3,341,381. <br />24,947 <br />1,374,524 <br />650,161 <br />982,995 <br />759,981 <br />848,497 <br />2,683,487 $ 7,982,486 <br />1,247,370 $ <br />93,025 <br />1,563,074 <br />102,140 <br />22,997 $ 1,270,367 <br />18,970 111,995 <br />283,463 1,846,537 <br />61,642 163,782 <br />25,706 25,706 <br />3,031,315 $ 387,072 $ 3,418,387 <br />Included in salaries and benefits payable is a liability to the Florida Retirement System (FRS) for <br />pension contributions due for the month of September 2016. The amounts due to FRS at September 30, <br />2016 are $196,826 for governmental activities and $26,487 for business -type activities. Payments to <br />the FRS are made by the fifth working day of the following month. The County has not engaged in any <br />short-term debt activity during fiscal year 2016 other than that listed in Note 8. <br />73 <br />