|
ASSETS
<br />Current assets:
<br />Cash and investments
<br />Accounts receivable - net
<br />Due from other funds
<br />Due from other govenunents
<br />Interest receivable
<br />Inventories
<br />Prepaids and other assets
<br />Current restricted assets:
<br />Cash and investments
<br />Total current assets
<br />Non-current assets:
<br />Capital assets - non -depreciable
<br />Capital assets - depreciable
<br />Capital assets - accumulated depreciation
<br />Non-current restricted assets:
<br />Special assessments receivable
<br />Impact fees receivable
<br />Liens receivable
<br />Total non-current assets
<br />Total assets
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred outflows related to pensions
<br />Deferred outflows related to other postemployment benefits
<br />Deferred amounts on refundings
<br />Total deferred outflows of resources
<br />LIABILITIES
<br />Current liabilities (payable from current assets):
<br />Accounts payable
<br />Retainage payable
<br />Due to other funds
<br />Claims payable
<br />Due to other governments
<br />Other deposits
<br />Unearned revenues
<br />Accrued compensated absences
<br />Total current liabilities (payable from current assets)
<br />Current liabilities (payable from restricted assets):
<br />Accounts payable
<br />Retainage payable
<br />Accrued interest payable
<br />Closure and maintenance costs payable
<br />Notes payable
<br />Bonds payable
<br />Customer deposits
<br />Total current liabilities (payable from restricted assets)
<br />Total current liabilities
<br />Non-current liabilities:
<br />Accrued compensated absences
<br />Advance from other funds
<br />Claims payable
<br />Closure and maintenance costs payable
<br />Net pension liability
<br />Net other postemployment benefits liability
<br />Notes payable
<br />Bonds payable - net of unamortized discount/premium
<br />Total non-current liabilities
<br />Total liabilities
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred inflows related to pensions
<br />Deferred inflows related to other postemployment benefits
<br />Total deferred inflows of resources
<br />NET POSITION
<br />Net investment in capital assets
<br />Unrestricted (deficit)
<br />Total net position
<br />Indian River County, Florida
<br />Statement of Fund Net Position
<br />Proprietary Funds
<br />September 30, 2018
<br />Business -type Activities - Enterprise funds
<br />Solid Waste
<br />Disposal
<br />District
<br />Golf
<br />Course
<br />County
<br />Utilities
<br />County
<br />Building
<br />Total
<br />Governmental
<br />Activities
<br />Internal
<br />Service Funds
<br />$ 17,625,386 $ 301,547 $ 47,313,970
<br />857,525 1,597 2,891,914
<br />133,440
<br />1,319,563
<br />61,308
<br />30,095
<br />1,653
<br />108,207
<br />60
<br />763,227
<br />738,807
<br />1,406,902
<br />11,113
<br />14,278,421 40,275,745
<br />$ 7,960,257 $ 73,201,160
<br />78 3,751,114
<br />133,440
<br />29,297 2,142,182
<br />25,605 827,373
<br />1,515,109
<br />11,173
<br />54,554,166
<br />$ 29,813,441
<br />1,477,508
<br />404,597
<br />75,356
<br />105,560
<br />255,584
<br />1,159,014
<br />34,275,643 443,159 93,401,678
<br />8,015,237
<br />136,135,717 33,291,060
<br />12,895,248
<br />31,954,052
<br />(14,767,925)
<br />6,606,283
<br />4,879,812
<br />(2,074,722)
<br />17,253,592
<br />438,440,608
<br />(279,674,687)
<br />620,377
<br />273,956
<br />7,738,123
<br />599,678
<br />(383,396)
<br />36,755,123
<br />475,874,150
<br />(296,900,730)
<br />620,377
<br />273,956
<br />7,738,123
<br />3,017,627
<br />(2,418,959)
<br />30,081,375 9,411,373 184,651,969
<br />216,282 224,360,999
<br />598,668
<br />64,357,018 9,854,532 278,053,647
<br />8,231,519 360,496,716 33,889,728
<br />205,052
<br />13,534
<br />168,480
<br />3,981
<br />2,502,036
<br />168,510
<br />862,724
<br />550,052
<br />40,071
<br />3,425,620
<br />226,096
<br />862,724
<br />465,902
<br />29,987
<br />218,586
<br />172,461 3,533,270
<br />590,123
<br />4,514,440
<br />495,889
<br />1,255,451
<br />89,511
<br />1,514
<br />34,488
<br />1,380,964
<br />77,052 2,398,450
<br />110,445
<br />340,255
<br />10,354
<br />1,000
<br />49,079
<br />20,432
<br />498,172
<br />49,527
<br />521,749
<br />3,080,171
<br />146,692
<br />29,341
<br />94,958
<br />270,991
<br />3,877,645
<br />199,956
<br />340,255
<br />90,736
<br />1,000
<br />49,079
<br />671,627
<br />843,671
<br />2,530,000
<br />86,222
<br />5,230,298
<br />3,459,893
<br />827,641
<br />183,653
<br />62,107
<br />8,506,674 -
<br />1,025,000
<br />2,205,000
<br />163,243 3,158,933
<br />827,641
<br />183,653
<br />62,107
<br />8,506,674
<br />1,025,000
<br />2,205,000
<br />3,322,176
<br />8,669,917 7,462,334
<br />16,132,251
<br />10,050,881 498,172 10,542,505
<br />270,991
<br />21,362,549
<br />3,459,893
<br />25,145 54,297
<br />571,994
<br />5,608,504 -
<br />478,042 410,404
<br />17,613 5,180
<br />223,560
<br />6,071,140
<br />219,299
<br />3,174,000
<br />12,345,183
<br />35,119
<br />1,241,808
<br />52,148
<br />338,121
<br />571,994
<br />5,608,504
<br />8,201,394
<br />294,240
<br />3,174,000
<br />12,345,183
<br />71,752
<br />5,909,000
<br />1,105,502
<br />39,025
<br />6,129,304 1,041,875 22,033,182
<br />1,329,075 30,533,436
<br />7,125,279
<br />16,180,185 1,540,047 32,575,687
<br />1,600,066 51,895,985
<br />10,585,172
<br />44,870 45,294 674,931
<br />54,156 15,928 674,292
<br />99,026 61,222 1,349,223
<br />135,743
<br />160,343
<br />296,086
<br />900,838
<br />904,719
<br />1,805,557
<br />118,808
<br />119,992
<br />238,800
<br />30,081,375 9,411,373 158,133,054 216,282 197,842,084 598,668
<br />18,215,018 (985,649) 89,528,953 6,709,208 113,467,530 22,962,977
<br />$ 48,296,393 $ 8,425,724 $ 247,662,007 $ 6,925,490 $ 311,309,614 $ 23,561,645
<br />The accompanying notes are an integral part of the fmancial statements.
<br />37
<br />
|