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INDIAN RIVER COUNTY, FLORIDA
<br />COMBINED BALANCE SHEET
<br />ALL FUND TYPES AND ACCOUNT GROUPS
<br />September 30, 1991
<br />GOVERNMENTAL
<br />FUND TYPES
<br />SPECIAL
<br />DEBT
<br />CAPITAL
<br />ASSETS AND OTHER DEBITS
<br />GENERAL
<br />REVENUE
<br />SERVICE
<br />PROJECTS
<br />Cash and cash equivalents
<br />S 5,509,918
<br />$11,484,450
<br />$ 6,233,003
<br />S 4,337,437
<br />Investments
<br />6,901,923
<br />3,927,166
<br />-
<br />6,726,862
<br />Accounts receivable - net
<br />143,908
<br />-
<br />-
<br />-
<br />Special assessments receivable - deferred
<br />-
<br />796,608
<br />6,371,996
<br />-
<br />Due from other funds
<br />3,229,158
<br />49,681
<br />4,800
<br />-
<br />Due from other governments
<br />407,913
<br />293,633
<br />93,685
<br />442,032
<br />Interest receivable
<br />43,317
<br />44,310
<br />4,711
<br />36,316
<br />Inventories
<br />47,366
<br />-
<br />-
<br />-
<br />Restricted assets:
<br />Cash and cash equivalents
<br />-
<br />-
<br />-
<br />-
<br />Investments
<br />-
<br />-
<br />-
<br />-
<br />Due from other governments
<br />-
<br />-
<br />-
<br />-
<br />Impact fees receivable
<br />-
<br />-
<br />-
<br />-
<br />Special assessments receivable
<br />-
<br />-
<br />-
<br />-
<br />Advance to other funds
<br />-
<br />-
<br />-
<br />-
<br />Property, plant and equipment
<br />-
<br />-
<br />-
<br />-
<br />Accumulated depreciation
<br />-
<br />-
<br />-
<br />-
<br />Unamortized bond costs
<br />-
<br />-
<br />-
<br />-
<br />Intangible assets
<br />-
<br />-
<br />-
<br />-
<br />Deposits
<br />-
<br />-
<br />-
<br />-
<br />Amount available in debt service funds
<br />-
<br />-
<br />-
<br />-
<br />Amount to be provided for retirement
<br />of general long-term debt
<br />-
<br />-
<br />-
<br />-
<br />Total Assets and Other Debits
<br />$16,283,503
<br />$16,595,848
<br />$12,708,195
<br />$11,542,649
<br />LIABILITIES, FUND EQUITY
<br />AND OTHER CREDITS
<br />Liabilities:
<br />Accounts payable
<br />$ 1,034,333
<br />S 262,913
<br />$ -
<br />S 548,200
<br />Retainage payable
<br />9,978
<br />55,250
<br />-
<br />78,954
<br />Claims payable
<br />-
<br />-
<br />-
<br />Arbitrage rebate payable
<br />-
<br />-
<br />-
<br />-
<br />Due to other governments
<br />134,190
<br />15,669
<br />-
<br />-
<br />Deferred compensation
<br />-
<br />-
<br />-
<br />-
<br />Other deposits held In escrow
<br />82,758
<br />-
<br />-
<br />-
<br />Deferred revenueâ–
<br />3,218
<br />796,608
<br />6,443,996
<br />-
<br />Due to other funds
<br />7,200
<br />11510,818
<br />-
<br />1,500,000
<br />Payable from restricted assets
<br />-
<br />-
<br />-
<br />-
<br />Advance from other funds
<br />-
<br />-
<br />607,500
<br />-
<br />Accrued compensated absences
<br />-
<br />-
<br />-
<br />-
<br />Capital leases
<br />-
<br />-
<br />-
<br />-
<br />Bond anticipation notes payable
<br />-
<br />-
<br />-
<br />-
<br />Bonds payable - net of discounts
<br />-
<br />-
<br />-
<br />-
<br />Total liabilities
<br />1,271,677
<br />2,641,258
<br />7,051,496
<br />2,127,154
<br />Fund Equity and Other Credits:
<br />Investment in general fixed assets
<br />-
<br />-
<br />-
<br />-
<br />Contributions
<br />-
<br />-
<br />-
<br />-
<br />Retained earnings:
<br />Reserved
<br />-
<br />-
<br />-
<br />-
<br />Unreserved
<br />-
<br />-
<br />-
<br />-
<br />Fund balances:
<br />Reserved
<br />40,000
<br />-
<br />5,656,699
<br />9,415,495
<br />Unreserved, undesignated
<br />14,971,826
<br />13,954,590
<br />-
<br />-
<br />Total fund equity and other
<br />credits
<br />15,011,826
<br />13,954,590
<br />5,656,699
<br />9,415,495
<br />Total Liabilities, Fund Equity and
<br />Other Credits
<br />516,283,503
<br />516,595,848
<br />512,708,195
<br />x,11,542,649
<br />B-2
<br />
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