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Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2020 Note 1 Summary of Significant Accounting Policies Reporting Entity Measurement Focus and Basis of Accounting Basis of Presentation Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Fund Balances Cash and Investments Allowance for Doubtful Accounts Receivables and Payables Inventories Prepaid and Other Assets Restricted Net Position Capital Assets Capitalization of Interest Deferred Outflows/Inflows of Resources Pensions/Net Pension Liability Net OPEB Liability Unearned Revenues Accrued Compensated Absences Obligation for Bond Arbitrage Rebate Landfill Closure Costs Uamortized Bond Discounts and Premiums Capital Contributions 2 Stewardship, Compliance and Accountability Budgets and Budgetary Accounting 3 Cash and Investments Deposits Accrued Interest Investments OPEB Trust Investments Page Note 4 Property Tax Revenues 48 5 Capital Assets 48 6 Restricted Cash and Investments 7 Interfund Balances 49 8 Interfund Transfers 53 9 Accounts Payable 10 Long-term Liabilities Changes in Long-term Liabilities 55 Governmental Activities 55 Annual Debt Service Payments 56 Spring Training Facility Rev Bonds 56 Limited General Obligation Ref Note 56 Business -type Activities 57 Annual Debt Service Payments 57 Water and Sewer Revenue 57 Refunding Note, Series 2015 58 Compensated Absences 11 Provision for Closure Costs 59 12 Pollution Remediation 60 13 Retirement Plan 60 14 Other Postemployment Benefits Plan 60 15 Leases 61 16 Fund Balance 61 17 Net Position 61 18 Risk Management 19 Commitments and Contingencies 61 Litigation 62 Contracts and Other Commitments Grants 62 COVID-19 62 64 64 64 65 69 47 Page 70 71 73 73 74 75 76 76 77 77 77 80 80 80 80 81 82 83 84 96 104 106 108 109 110 110 111 112 112