|
<br />24
<br />
<br />Indian River County, Florida
<br />Balance Sheet
<br />Governmental Funds
<br />September 30, 2019
<br />
<br />
<br />General
<br />
<br />Impact
<br />Fees
<br />Secondary
<br />Roads
<br />Construction
<br />ASSETS
<br />Cash and investments $ 58,661,963 $ 24,105,885 $ 8,663,583
<br />Accounts receivable 1,113,094 - 29
<br />Special assessments receivable - - -
<br />Due from other funds 387,031 - -
<br />Due from other governments 3,638,906 96,250 527,601
<br />Interest receivable 122,792 50,184 17,889
<br />Inventories 116,981 - -
<br />Prepaids and other assets 222,296 - 1,968
<br />Advances to other funds 275,000 - -
<br />Total assets $ 64,538,063 $ 24,252,319 $ 9,211,070
<br />
<br />
<br />LIABILITIES
<br />Accounts payable $ 4,026,790 $ 297,185 $ 728,058
<br />Retainage payable - 11,297 179,821
<br />Due to other funds 976,168 - -
<br />Due to other governments 711,212 160,648 -
<br />Unearned revenues 622,965 - -
<br />Other deposits 184,127 - -
<br />Total liabilities 6,521,262 469,130 907,879
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - special assessments - - -
<br />Unavailable revenue - ambulance services - - -
<br />Unavailable revenue - state and federal grants 2,322,031 - 98,941
<br />Total deferred inflows of resources 2,322,031 - 98,941
<br />FUND BALANCES
<br />Nonspendable:
<br />Inventories 116,981 - -
<br />Prepaid items 222,296 - 1,968
<br />Advances to other funds 275,000 - -
<br />Restricted for:
<br />Transportation/road improvements - 14,435,162 8,202,282
<br />Court-related costs and improvements - - -
<br />Housing assistance - - -
<br />Law enforcement/public safety - 1,418,502 -
<br />Fire/emergency services - 922,796 -
<br />Tourism-related activities - - -
<br />Beach renourishment - - -
<br />Boating related projects - - -
<br />Library services - 437,539 -
<br />Land acquisition - - -
<br />Stormwater, street lighting, and other special assessments - - -
<br />Voting/election activities - - -
<br />Debt service - - -
<br />Capital projects - 1,646,426 -
<br />Parks/recreational projects 1,001,230 4,922,764 -
<br />Committed to:
<br />Economic incentives 1,069,240 - -
<br />Environmental conservation/preservation - - -
<br />Law enforcement/public safety 18,353 - -
<br />Library services 66,050 - -
<br />Parks/recreational projects 156,978 - -
<br />Assigned to:
<br />Law enforcement/public safety - - -
<br />Transportation/road improvements - - -
<br />Unassigned (deficit) 52,768,642 - -
<br />Total fund balances 55,694,770 23,783,189 8,204,250
<br />Total liabilities, deferred inflows and fund balances $ 64,538,063 $ 24,252,319 $ 9,211,070
<br />
<br />
<br />The accompanying notes are an integral part of the financial statements.
|