Laserfiche WebLink
Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2017 <br />Note <br />Page <br />Note <br />Page <br />1 Summary of Significant Accounting <br />4 <br />Property Tax Revenues <br />66 <br />Policies <br />48 <br />5 <br />Capital Assets <br />67 <br />Reporting Entity <br />48 <br />6 <br />Restricted Cash and Investments <br />70 <br />Measurement Focus and Basis of <br />7 <br />Interfund Balances <br />71 <br />Accounting <br />49 <br />8 <br />Interfund Transfers <br />72 <br />Basis of Presentation <br />52 <br />9 <br />Accounts Payable <br />73 <br />Assets, Liabilities, Deferred Outflows/ <br />10 <br />Long-term Liabilities <br />74 <br />Inflows of Resources, and Net <br />Changes in Long-term Liabilities <br />74 <br />Position or Fund Balances <br />54 <br />Governmental Activities <br />75 <br />Cash and Investments <br />54 <br />Annual Debt Service Payments <br />75 <br />Allowance for Doubtful Accounts <br />55 <br />Spring Training Facility Rev Bonds <br />75 <br />Receivables and Payables <br />55 <br />Limited General Obligation Ref Note <br />78 <br />Inventories <br />55 <br />Business -type Activities <br />79 <br />Prepaids and Other Assets <br />55 <br />Annual Debt Service Payments <br />79 <br />Restricted Net Position <br />55 <br />Water and Sewer Revenue <br />Capital Assets <br />56 <br />Refunding Note, Series 2015 <br />80 <br />Capitalization of Interest <br />57 <br />Water and Sewer Revenue <br />Deferred Outflows/Inflows of <br />Refunding Bonds, Series 2009 <br />80 <br />Resources <br />57 <br />Compensated Absences <br />81 <br />Pensions/Net Pension Liability <br />58 <br />11 <br />Provision for Closure Costs <br />82 <br />Change in Accounting Principles/New <br />12 <br />Pollution Remediation <br />83 <br />Accounting Pronouncement <br />58 <br />13 <br />Retirement Plan <br />84 <br />Unearned Revenues <br />58 <br />14 <br />Other Postemployment Benefits Plan <br />95 <br />Accrued Compensated Absences <br />59 <br />15 <br />Operating Leases <br />101 <br />Obligation for Bond Arbitrage <br />16 <br />Fund Balance <br />103 <br />Rebate <br />59 <br />17 <br />Net Position <br />105 <br />Landfill Closure Costs <br />59 <br />18 <br />Risk Management <br />105 <br />Unamortized Bond Discounts <br />19 <br />Commitments and Contingencies <br />106 <br />and Premiums <br />59 <br />Litigation <br />106 <br />Capital Contributions <br />59 <br />Contracts and Other Commitments <br />107 <br />2 Stewardship, Compliance and <br />Grants <br />107 <br />Accountability <br />60 <br />Budget and Budgetary Accounting <br />60 <br />3 Cash and Investments <br />61 <br />Deposits <br />61 <br />Accrued Interest <br />61 <br />Investments <br />62 <br />OPEB Trust Investments <br />65 <br />47 <br />