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INDIAN RIVER COUNTY, FLORIDA
<br />NOTES TO FINANCIAL STATEMENTS - CONTINUED
<br />Year Ended September 30, 1991
<br />8. Long -Term Debt - Continued:
<br />B. Enterprise Fund Bond Anticipation Notes - Continued - At September 30, 1991,
<br />revenue bond anticipation
<br />notes consisted of the following:
<br />Rates
<br />Outstanding
<br />at
<br />and
<br />Original September
<br />30,
<br />Dates Maturity Issue
<br />1991
<br />Water Revenue Bonds,
<br />Series 1988,
<br />Anticipation Notes
<br />6.8758
<br />12/1/912,0,000 S 3,900,000
<br />C. Changes in General Long -Term Debt -
<br />A summary of changes in general long-term
<br />debt follows:
<br />Balance
<br />Balance
<br />October 1,
<br />September 30,
<br />1990
<br />Additions Deletions
<br />1991
<br />Accrued Compensated
<br />Absences:
<br />Board
<br />$ 539,370
<br />$ 147,936 $ -
<br />S 687,306
<br />Clerk of Court
<br />40,984
<br />16,211 8,623
<br />48,572
<br />Sheriff
<br />426,648
<br />106,936 -
<br />533,584
<br />Tax Collector
<br />29,406
<br />1,070 -
<br />30,476
<br />Property Appraiser
<br />28,145
<br />4,652 -
<br />32,797
<br />Supervisor of
<br />Elections
<br />1,775
<br />519 -
<br />2,294
<br />1,066,328
<br />277,324 8,623
<br />1,335,029
<br />Capital Leases:
<br />Board
<br />237,535
<br />- 63,510
<br />174,025
<br />Sheriff
<br />31,058
<br />144,261 22,406
<br />152,913
<br />Property Appraiser
<br />199,390
<br />197,248 44,057
<br />352,581
<br />467,983
<br />341,509 129,973
<br />679,519
<br />Arbitrage Rebate Payable:
<br />Board
<br />-
<br />125,791 -
<br />125,791
<br />Bonds Payable:
<br />Refunding and
<br />Improvement Revenue
<br />Bonds - 1985 Series
<br />8,580,000
<br />- 305,000
<br />8,275,000
<br />Capital Improvement
<br />Revenue Bonds -
<br />1987 Series
<br />3,285,000
<br />- 135,000
<br />3,150,000
<br />General Obligation
<br />Bonds - 1989 Series
<br />4,865,000
<br />- 1,105,000
<br />3,760,000
<br />Special Assessment
<br />Bonds
<br />9,227,702
<br />754,154
<br />8,473,548
<br />25,957,702
<br />2,299,154
<br />23,658,548
<br />Totals
<br />127,492,013
<br />S 744,624 $2,437,750
<br />$25,798,887
<br />B-37
<br />
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