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Indian River County, Florida <br /> Changes in Net Assets <br /> Last Seven Fiscal Years <br /> (accrual basis of accounting) <br /> 2001 2002 2003 2004 <br /> .n. <br /> Net (Expense)/Revenue <br /> Governmental activities $ (69, 744, 826) $ (74, 89% 199) $ (62, 90% 178) $ (7854523480) (J) <br /> Business-type activities 8, 330, 168 10, 080,210 18 , 530, 515 (K) 1859955376 (K) <br /> Total primary government net expense $ (61 ,414,658) $ (641818,989) $ (44, 378, 663 ) $ (595457, 104) <br /> General Revenue and Other Changes in Net Assets <br /> Governmental activities : <br /> Property taxes, levied for general purposes $ 50, 825 ,605 $ 55 ,407, 180 $ 60, 139, 514 $ 67, 701 , 525 <br /> Property taxes, levied for debt service 1 , 570, 336 1 , 581 , 362 2, 595 , 265 2, 427, 908 <br /> Sales and use taxes 153620, 653 16,9835678 17, 162, 979 1838255771 " <br /> Franchise fees 6, 255 , 747 5 , 7975407 6, 222, 326 6, 720, 166 <br /> State shared revenues 12, 228 , 528 12, 914, 452 1005 , 656 11 , 608 , 557 <br /> Insurance recoveries <br /> Interest earnings 101637 , 239 551897432 2, 7875928 2, 536 , 347 <br /> Miscellaneous 697, 932 1 , 103 , 457 1 , 7615754 1 , 3369789 <br /> Transfers (240, 665 ) ( 1 ,403 , 301 ) ( 157 , 870) ( 193 , 611 ) <br /> Total governmental activities 97, 595 , 375 97, 573 , 667 101 , 117 , 552 110 , 963 , 452 <br /> Business-type activities : <br /> Interest earnings 61293 , 439 3 , 790, 253 2 , 332, 013 1 , 5903203 <br /> Miscellaneous 85 ,496 15 , 100 63 , 367 6, 015 <br /> Transfers 117, 130 158 , 048 157 , 870 193 , 611 <br /> aw. <br /> Total business-type activities 6,4965065 35963 ,401 2, 553 , 250 1 , 789, 829 <br /> Total primary government $ 104, 091 , 440 $ 1013537, 068 $ 103 , 670, 802 $ 1125753 , 281 <br /> Change in Net Assets <br /> Governmental activities $ 27, 850, 549 $ 22, 674, 468 $ 3852085374 $ 32 , 5103972 <br /> Business-type activities 14, 826,233 14,043 , 611 21 , 083 , 765 205785 , 205 <br /> Total primary government change in net assets $ 42 , 676, 782 $ 365718 , 079 $ 59, 292 , 139 $ 535296, 177 <br /> Notes : <br /> (J) Hurricanes Frances and Jeanne FEMA reimbursements had not yet been received . <br /> (K) Growth in water and sewer services due to expansion of County population <br /> (L) Taxable values increased by $ 2 billion . <br /> (M) Transfers for proportionate share of new county administration building. <br /> 170 <br />