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Indian River County, Florida
<br />Balance Sheet
<br />Governmental Funds
<br />September 30, 2018
<br />General
<br />Secondary
<br />Impact Roads
<br />Fees Construction
<br />ASSETS
<br />Cash and investments $ 53,582,719 $ 19,662,000 $ 11,037,688
<br />Accounts receivable 852,551 - -
<br />Special assessments receivable - -
<br />Due from other funds 400,255 - -
<br />Due from other governments 5,380,244 56,579 808,559
<br />Interest receivable 97,863 36,758 20,996
<br />Inventories 118,388 -
<br />Prepaids and other assets 286,590 - 39,569
<br />Advances to other funds 571,994
<br />Total assets $ 61,290,604 $ 19,755,337 $ 11,906,812
<br />LIABILITIES
<br />Accounts payable $ 4,711,575 $ 139,643 $ 1,061,191
<br />Retainage payable 116,957 75,529
<br />Due to other funds 950,603 - -
<br />Due to other governments 620,924 98,318
<br />Unearned revenues 606,515 -
<br />Other deposits 676,852 - -
<br />Total liabilities 7,566,469 354,918 1,136,720
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - special assessments
<br />Unavailable revenue - ambulance services
<br />Unavailable revenue - insurance recoveries
<br />Unavailable revenue - state and federal grants
<br />Total deferred inflows of resources
<br />16,834
<br />2,058,302
<br />391,368
<br />2,075,136 - 391,368
<br />FUND BALANCES
<br />Nonspendable:
<br />Inventories 118,388 -
<br />Prepaid items 286,590 - 39,569
<br />Advances to other funds 571,994
<br />Restricted for:
<br />Transportation/road improvements 12,838,054 10,339,155
<br />Court -related costs and improvements -
<br />Housing assistance -
<br />Law enforcement/public safety 917,416
<br />Fire/emergency services 480,425
<br />Tourism -related activities -
<br />Beach renourishment
<br />Boating related projects -
<br />Library services 657,423
<br />Land acquisition -
<br />Stormwater, street lighting, and other special assessments
<br />Voting/election activities -
<br />Debt service -
<br />Capital projects 1,037,918
<br />Dodgertown repairs/improvements
<br />Parks/recreational projects 1,139,811 3,469,183
<br />Committed to:
<br />Economic incentives 1,279,573
<br />Environmental conservation/preservation
<br />Law enforcement/public safety 12,898
<br />Library services 160,088
<br />Parks/recreational projects 175,069
<br />Assigned to:
<br />Law enforcement/public safety
<br />Transportation/road improvements
<br />Unassigned (deficit) 47,904,588
<br />Total fund balances 51,648,999 19,400,419 10,378,724
<br />Total liabilities, deferred inflows and fund balances $ 61,290,604 $ 19,755,337 $ 11,906,812
<br />The accompanying notes are an integral part of the financial statements.
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