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2019-203E
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2019-203E
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Last modified
6/29/2020 3:39:52 PM
Creation date
5/26/2020 11:36:16 AM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
12/10/2019
Control Number
2019-203E
Agenda Item Number
9.A.
Entity Name
Comprehensive Annual Financial Report (CAFR)
Subject
Certificate of Achievement for Excellence in Financial Reporting for Fiscal Year 2018-2019
Area
CAFR
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Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2019 <br />71 <br /> <br /> <br />NOTE 7 - INTERFUND BALANCES <br /> <br />Interfund balances at September 30, 2019, consisted of the following: <br /> <br />Receivable Fund Payable Fund Amount <br /> <br />Major Governmental Funds: <br />General Fund Metropolitan Planning Organization Fund $ 85,000 <br />General Fund Federal/State Grants Fund 5,000 <br />General Fund Golf Course Enterprise Fund 297,031 <br /> 387,031 <br /> <br />Emergency Services District Fund General Fund 369,730 <br /> <br />Optional Sales Tax Fund Jackie Robinson Training Complex <br /> Reserve Fund 201,024 <br /> <br />Nonmajor Governmental Funds: <br />Land Acquisition Bonds Fund General Fund 54,067 <br />Street Lighting Districts Fund General Fund 2,930 <br />Vero Lake Estates Fund General Fund 2,574 <br />East Gifford Stormwater Fund General Fund 10 <br />Tourist Development Fund Jackie Robinson Training Complex <br /> Reserve Fund 650,000 <br /> 709,581 <br /> <br />Total Governmental Funds $ 1,667,366 <br /> <br /> <br />Major Enterprise Fund: <br />Solid Waste Disposal District Fund General Fund $ 135,010 <br /> <br /> <br />Internal Service Fund: <br />Self Insurance Fund General Fund $ 411,847 <br /> <br /> <br />Amounts due from the General Fund represent excess fees and payments of the constitutional officers <br />remitted to various funds subsequent to September 30, 2019. In January 2016, the General Fund loaned <br />$254,500 to the Golf Course Enterprise Fund to purchase new golf carts at an interest rate of 2.0%. In <br />September 2017, the General Fund loaned $1,100,000 to the Golf Course Enterprise Fund for a new <br />irrigation system at an interest rate of 1.5%. The amount reported as due from the Golf Course <br />Enterprise Fund is the current portion of the scheduled payments due to the General Fund in fiscal year <br />2020. The amounts due from the nonmajor governmental funds represent short-term cash loans that are <br />expected to be repaid within the next twelve months. The remaining amount due from the Golf Course <br />Enterprise Fund is reported as an interfund advance. <br /> <br />
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