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Indian River County, Florida
<br />Statement of Net Assets
<br />September 30, 2007
<br />ASSETS
<br />Current assets:
<br />Cash and cash equivalents
<br />Investments
<br />Accounts receivable - net
<br />Internal balances
<br />Due from other governments
<br />Interest receivable
<br />Inventories
<br />Prepaid expenses
<br />Current restricted assets:
<br />Cash and cash equivalents
<br />Total current assets
<br />Non-current assets:
<br />Unamortized bond costs
<br />Intangible assets - net
<br />Capital assets - non -depreciable
<br />Capital assets - depreciable
<br />Capital assets - accumulated depreciation
<br />Non-current restricted assets:
<br />Special assessments receivable
<br />Notes receivable
<br />Impact fees receivable
<br />Liens receivable
<br />Deposits
<br />Total non-current assets
<br />Total assets
<br />LIABILITIES AND FUND BALANCES
<br />Current liabilities (payable from current assets):
<br />Accounts payable
<br />Claims payable
<br />Due to other governments
<br />Other deposits held in escrow
<br />Unearned revenues
<br />Accrued compensated absences
<br />Capital leases
<br />Current liabilities (payable from current restricted assets):
<br />Accounts payable
<br />Retainage payable
<br />Accrued interest payable
<br />Closure and maintenance costs payable
<br />Customer deposits
<br />Bonds payable
<br />Total current liabilities
<br />Non-current liabilities:
<br />Accrued compensated absences
<br />Capital leases
<br />Bonds payable, net of premium and discount
<br />Total long-term liabilities
<br />Total liabilities
<br />NET ASSETS
<br />Invested in capital assets, net of related debt
<br />Restricted for:
<br />Capital projects
<br />Debt service
<br />Road projects
<br />Other purposes
<br />Unrestricted
<br />Total net assets
<br />Primary Government
<br />Governmental Business -type
<br />Activities Activities Total
<br />$ 2495630,547 $
<br />57,5741129
<br />149,162
<br />864,416
<br />3,349,546
<br />613,585
<br />(613,585)
<br />8,988,200
<br />46,599
<br />1,313,117
<br />15308,682
<br />150,992
<br />833,768
<br />1,737,211
<br />60
<br />10,833,243
<br />274,280,473
<br />2073301,125
<br />3923669,292
<br />(152,377,655)
<br />106,430
<br />666,667
<br />448,365.859
<br />7223646,332
<br />16,393,375
<br />6,559,000
<br />1,036,390
<br />515,904
<br />5,517,026
<br />2,555,412
<br />8,591
<br />5,288,622
<br />609,621
<br />4,935,000
<br />43,418,941
<br />3,255,831
<br />67,506,835
<br />70,762,666
<br />114318107
<br />37435017758
<br />31,918,851
<br />2,307,225
<br />90,489,139
<br />48,521,726
<br />60,726,026
<br />$ 608,464,725
<br />87,621,284
<br />1503120,483
<br />3,436,549
<br />40,282
<br />49,240,012
<br />330,293,790
<br />(140,356,270)
<br />2,192,721
<br />333,333
<br />1,108,443
<br />293,705
<br />14,000
<br />246,596,565
<br />396,717,048
<br />2,880,914
<br />43,375
<br />2,000
<br />51,021
<br />454,296
<br />74,934
<br />6,617,202
<br />1,801,672
<br />256,976
<br />10,509,598
<br />3,136,502
<br />3,105,000
<br />28,933,490
<br />606,706
<br />35,091
<br />61,421,825
<br />62,063,622
<br />90,997,112
<br />174,54002
<br />83,581,721
<br />258,750
<br />47,338,783
<br />$ 305,719,936
<br />$ 307,204,676
<br />149,162
<br />4,213,962
<br />9,034,799
<br />2,621,799
<br />984,760
<br />1,737,271
<br />98,454,527
<br />424,400,956
<br />3,436,549
<br />40,282
<br />256,541,137
<br />722,9635082
<br />(292,733,925)
<br />2,299,151
<br />1,000,000
<br />1,108,443
<br />293,705
<br />14,000
<br />694,962,424
<br />1,119,363,380
<br />19,274,289
<br />6,559,000
<br />1,079,765
<br />517,904
<br />5,568,047
<br />3,009,708
<br />83,525
<br />6,617,202
<br />7,090,294
<br />866,597
<br />10,509,598
<br />3,136,502
<br />8,040,000
<br />72,352,431
<br />3,862,537
<br />35,091
<br />128,92800
<br />132,8263288
<br />205,178,719
<br />549,042440
<br />115,5001572
<br />2,565,975
<br />90,489,139
<br />48,521,726
<br />108,0641809
<br />$ 914,184,661
<br />The accompanying notes are an integral part of the financial statements.
<br />17
<br />Component
<br />Unit
<br />$ 131,994
<br />498
<br />80,901
<br />665,876
<br />879,269
<br />1,750,068
<br />9,691,788
<br />(4,7785799)
<br />894
<br />6,663,951
<br />7,543,220
<br />22,996
<br />2,325
<br />36,255
<br />191,000
<br />252,576
<br />2,599,400
<br />2,599,400
<br />2,851,976
<br />3,872,657
<br />18,256
<br />611,365
<br />188,966
<br />$ 401,244
<br />
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