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ASSETS <br />Cash and cash equivalents <br />Investments <br />Accounts receivable - net <br />Special assessments receivable <br />Due from other funds <br />Due from other governments <br />Inventories <br />Interest receivable <br />Note receivable <br />Prepaid expenses <br />Advance to other funds <br />Total assets <br />LIABILITIES AND FUND BALANCES <br />Liabilities: <br />Accounts payable <br />Retainage payable <br />Due to other funds <br />Due to other governments <br />Deferred revenues <br />Other deposits held in escrow <br />Advance from other funds <br />Total liabilities <br />Fund balances: <br />Reserved for: <br />Debt service <br />Capital projects <br />Other purposes <br />Unreserved, reported in: <br />General fund <br />Special revenue funds <br />Total fund balances <br />Total liabilities and fund balances <br />Indian River County, Florida <br />Balance Sheet <br />Governmental Funds <br />September 30, 2007 <br />Secondary <br />Impact Roads <br />General Fees Construction Transportation <br />$ 54,004,572 $ 77,8941926 $ 21,7513409 $ 7,677,797 <br />1491162 - - - <br />645,312 3,525 874 <br />- 106,430 <br />723,000 - - <br />1,287,968 1877713 3175673 234,459 <br />13,591 <br />666,667 - <br />57,801 - 840 <br />- 712,000 - <br />$ 56,881,406 $ 785082,639 $ 2374513274 $ 8,0201400 <br />$ 31672,085 $ <br />539,852 <br />1,008,178 <br />79,836 <br />515,274 <br />744,225 <br />6,559,450 <br />3,424,081 $ <br />1,539,443 <br />4,963,524 <br />526,069 $ <br />591,854 <br />1,117,923 <br />666,667 <br />712,000 <br />490,244 <br />1,240 <br />121,689 <br />613.173 <br />50,3213956 - - - <br />- 73,119,115 205954,684 7,407,227 <br />50,3215956 733119,115 225333,351 754075227 <br />$ 56,881,406 $ 78,0823639 $ 233451,274 $ 81020,400 <br />The accompanying notes are an integral part of the financial statements. <br />20 <br />J <br />