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Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2019 47 Note Page Note Page 1 Summary of Significant Accounting 4 Property Tax Revenues 66 Policies 48 5 Capital Assets 67 Reporting Entity 48 6 Restricted Cash and Investments 70 Measurement Focus and Basis of 7 Interfund Balances 71 Accounting 49 8 Interfund Transfers 72 Basis of Presentation 52 9 Accounts Payable 73 Assets, Liabilities, Deferred Outflows/ 10 Long-term Liabilities 74 Inflows of Resources, and Net Changes in Long-term Liabilities 74 Position or Fund Balances 54 Governmental Activities 75 Cash and Investments 54 Annual Debt Service Payments 75 Allowance for Doubtful Accounts 55 Spring Training Facility Rev Bonds 75 Receivables and Payables 55 Limited General Obligation Ref Note 78 Inventories 55 Business-type Activities 79 Prepaid and Other Assets 55 Annual Debt Service Payments 79 Restricted Net Position 55 Water and Sewer Revenue Capital Assets 56 Refunding Note, Series 2015 79 Capitalization of Interest 57 Water and Sewer Revenue Deferred Outflows/Inflows of Refunding Bonds, Series 2009 80 Resources 57 Compensated Absences 80 Pensions/Net Pension Liability 58 11 Provision for Closure Costs 81 Net OPEB Liability 58 12 Pollution Remediation 82 Unearned Revenues 58 13 Retirement Plan 83 Accrued Compensated Absences 59 14 Other Postemployment Benefits Plan 94 Obligation for Bond Arbitrage Rebate 59 15 Leases 101 Landfill Closure Costs 59 16 Fund Balance 103 Uamortized Bond Discounts 17 Net Position 105 and Premiums 59 18 Risk Management 106 Capital Contributions 59 19 Commitments and Contingencies 107 2 Stewardship, Compliance and Litigation 107 Accountability 60 Contracts and Other Commitments 107 Budgets and Budgetary Accounting 60 Grants 108 3 Cash and Investments 61 20 Subsequent Events 108 Deposits 61 Accrued Interest 61 Investments 62 OPEB Trust Investments 65