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ASSETS
<br />Current assets:
<br />Cash and investments
<br />Accounts receivable - net
<br />Due from other funds
<br />Due from other governments
<br />Interest receivable
<br />Inventories
<br />Prepaids and other assets
<br />Current restricted assets:
<br />Cash and investments
<br />Total current assets
<br />Non-current assets:
<br />Capital assets - non -depreciable
<br />Capital assets - depreciable
<br />Capital assets - accumulated depreciation
<br />Non-current restricted assets:
<br />Special assessments receivable
<br />Impact fees receivable
<br />Liens receivable
<br />Total non-current assets
<br />Total assets
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred outflows related to pensions
<br />Deferred outflows related to other postemployment benefits
<br />Deferred amounts on refundings
<br />Total deferred outflows of resources
<br />LIABILITIES
<br />Current liabilities (payable from current assets):
<br />Accounts payable
<br />Retainage payable
<br />Due to other funds
<br />Claims payable
<br />Due to other governments
<br />Other deposits
<br />Unearned revenues
<br />Pollution remediation costs payable
<br />Accrued compensated absences
<br />Total current liabilities (payable from current assets)
<br />Current liabilities (payable from restricted assets):
<br />Accounts payable
<br />Accrued interest payable
<br />Closure and maintenance costs payable
<br />Notes payable
<br />Customer deposits
<br />Total current liabilities (payable from restricted assets)
<br />Total current liabilities
<br />Non-current liabilities:
<br />Accrued compensated absences
<br />Advance from other funds
<br />Claims payable
<br />Closure and maintenance costs payable
<br />Net pension liability
<br />Net other postemployment benefits liability
<br />Notes payable
<br />Total non-current liabilities
<br />Total liabilities
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred inflows related to pensions
<br />Deferred inflows related to other postemployment benefits
<br />Total deferred inflows of resources
<br />NET POSITION
<br />Net investment in capital assets
<br />Unrestricted (deficit)
<br />Total net position
<br />Indian River County, Florida
<br />Statement of Fund Net Position
<br />Proprietary Funds
<br />September 30, 2020
<br />Business -type Activities - Enterprise Funds
<br />Solid Waste
<br />Disposal
<br />District
<br />Golf
<br />Course
<br />County
<br />Utilities
<br />County
<br />Building
<br />Governmental
<br />Activities
<br />Internal
<br />Total Service Funds
<br />17,584,575 $
<br />152,361
<br />135,462
<br />271,877
<br />41,673
<br />894,703 $ 43,722,873
<br />1,664 3,139,075
<br />3,624
<br />1,585
<br />111,769
<br />11,500
<br />453,088
<br />658,789
<br />1,350,177
<br />808
<br />8,106,914 37,031,871
<br />7,665,786 $
<br />40,789
<br />14,731
<br />15,868
<br />69,867,937 $ 35,145,841
<br />3,333,889 794,491
<br />135,462 -
<br />743,320 39,787
<br />717,915 67,976
<br />1,461,946 247,762
<br />12,308 1,586,946
<br />45,138,785
<br />26,292,862 1,024,845 86,356,681
<br />7,737,174
<br />121,411,562 37,882,803
<br />12,522,347
<br />38,375,210
<br />(17,056,903)
<br />6,622,459
<br />5,101,567
<br />(2,243,632)
<br />32,428,273
<br />455,808,111
<br />(307,444,947)
<br />1,560,028
<br />260,846
<br />2,527,412
<br />63,774
<br />571,891
<br />(431,442)
<br />51,636,853
<br />499,856,779
<br />(327,176,924)
<br />1,560,028
<br />260,846
<br />2,527,412
<br />134,672
<br />4,704,510
<br />(3,247,457)
<br />33,840,654 9,480,394 185,139,723
<br />204,223 228,664,994 1,591,725
<br />60,133,516 10,505,239 271,496,404
<br />7,941,397
<br />350,076,556 39,474,528
<br />217,640 176,482 2,662,130
<br />24,157 6,938 303,793
<br />159,902
<br />595,167
<br />73,442
<br />3,651,419
<br />408,330
<br />159,902
<br />504,765
<br />59,339
<br />241,797
<br />183,420 3,125,825
<br />668,609 4,219,651
<br />564,104
<br />966,814 51,669 2,668,208
<br />392,219
<br />352,421
<br />49,038
<br />11,654 -
<br />1,000
<br />69,938 12,195
<br />251,300
<br />29,645 612,578
<br />237,504
<br />30,547
<br />1,353,144
<br />125,381
<br />3,924,195
<br />392,219
<br />352,421
<br />42,201
<br />1,000
<br />1,435,277
<br />251,300
<br />816,642
<br />5,901,847
<br />2,649,000
<br />93,691
<br />1,015,852
<br />516,327 3,936,500
<br />1,746,576
<br />7,215,255 8,644,538
<br />11,895
<br />2,932
<br />1,949,965
<br />1,058,000
<br />165,243 - 3,294,826
<br />11,895
<br />2,932
<br />1,949,965
<br />1,058,000
<br />3,460,069
<br />2,115,208 4,367,653
<br />6,482,861
<br />3,131,060 516,327 8,304,153
<br />1,746,576 13,698,116
<br />8,644,538
<br />15,700 43,151 227,962
<br />183,568
<br />5,491,706
<br />664,449 558,460 8,540,918
<br />8,115 2,491 97,520
<br />1,074,000
<br />20,915
<br />1,968,727
<br />21,962
<br />307,728 101,148
<br />5,295,000
<br />183,568
<br />5,491,706
<br />11,732,554
<br />130,088
<br />1,074,000
<br />1,626,471
<br />13,430
<br />6,179,970 787,670 9,940,400
<br />2,011,604
<br />18,919,644 7,036,049
<br />9,311,030 1,303,997 18,244,553
<br />3,758,180 32,617,760 15,680,587
<br />10,033 17,837 214,076
<br />53,286 15,577 661,252
<br />63,319 33,414 875,328
<br />315
<br />156,778
<br />157,093
<br />242,261
<br />886,893
<br />1,129,154
<br />21,055
<br />119,116
<br />140,171
<br />33,826,409 9,480,394 177,849,348 186,045 221,342,196 1,418,822
<br />17,174,555 (129,146) 77,653,000 4,508,688 99,207,097 22,799,052
<br />$ 51,000,964 $ 9,351,248 $ 255,502,348 $ 4,694,733 $ 320,549,293 $ 24,217,874
<br />The accompanying notes are an integral part of the financial statements.
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