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Net (Expense)/Revenue <br />Governmental activities <br />Business -type activities <br />Total primary government net expenses <br />General Revenues and Other Changes in Net Position <br />Governmental activities: <br />Property taxes, levied for general purposes <br />Property taxes, levied for debt service <br />Sales and use taxes <br />Franchise fees <br />State shared revenues <br />Interest earnings <br />Miscellaneous <br />Transfers <br />Total governmental activities <br />Business -type activities: <br />State shared revenues <br />Interest earnings <br />Miscellaneous <br />Transfers <br />Total business -type activities <br />Total primary government <br />Change in Net Position <br />Governmental activities <br />Business -type activities <br />Total primary government change in net position <br />Indian River County, Florida <br />Changes in Net Position (Unaudited) <br />Last Ten Fiscal Years <br />(accrual basis of accounting) <br />2008 2009 <br />$ (100,246,762) $ (120,211,156) <br />(2,798,612) (6,569,630) <br />$ (103,045,374) $ (126,780,786) <br />$ 92,483,561 <br />7,343,180 <br />20,088,899 <br />9,443,399 <br />11,596,227 <br />10,347,019 <br />2,170,033 <br />2,051,555 <br />155,523,873 <br />5,553,239 <br />85,374 <br />(2,051,555) <br />3,587,058 <br />$ 159,110,931 <br />55,277,111 <br />788,446 <br />$ 56,065,557 <br />Notes: <br />(A) Gain on sale of capital assets due to the privatization of the County landfill. <br />(B) State Shared Revenues reclassified to operating grants and contributions. <br />OR <br />$ 87,265,989 <br />7,131,231 <br />19,292,179 <br />9,670,169 <br />11,227,450 <br />5,747,573 <br />2,018,901 <br />(7,452,905) <br />134,900,587 <br />417,500 <br />3,685,805 <br />7,893 <br />7,452,905 <br />11,564,103 <br />$ 146,464,690 <br />$ 14,689,431 <br />4,994,473 <br />$ 19,683,904 <br />2010 <br />$ (111,231,007) <br />(6,821,258) <br />$ (118,052,265) <br />$ 78,670,463 <br />5,933,535 <br />19,022,728 <br />9,254,621 <br />17,487,653 <br />2,079,873 <br />2,061,415 <br />(25,965) <br />134,484,323 <br />1,173,512 <br />70,181 <br />25,965 <br />1,269,658 <br />$ 135,753,981 <br />$ 23,253,316 <br />(5,551,600) <br />$ 17,701,716 <br />2011 <br />$ (120,886,730) <br />(4,611,888) <br />$ (125,498,618) <br />$ 69,856,750 <br />5,600,767 <br />19,261,033 <br />8,730,861 <br />17,328,867 <br />1,299,894 <br />3,082,481 <br />(643,144) <br />124,517,509 <br />723,870 <br />562,651 (A) <br />643,144 <br />1,929,665 <br />$ 126,447,174 <br />$ 3,630,779 <br />(2,682,223) <br />$ 948,556 <br />