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in Note Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2007 Page Note 1. Summary of Significant Accounting 9. Interfund Balances................................70 Policies . ......... .......... ............... ............... 42-52 10. Interfund Transfers ......... ..... .................. 71 Reporting Entity ...... . ......... ................. 42-43 11. Receivable and Payable Balances,...I.... 72-73 Measurement Focus and 12. Long-term Liabilities.... .... 0.0.11,111.11 ..... 0.73-86 Basis of Accounting .................... .43-46 Business -type Activities..................... 73-77 Basis of Presentation. .... I'll ......... 1.11"..47-48 Recreational Revenue Refunding Assets, Liabilities and Net Assets Bonds, Series 2003'.. ...... 11 ........ 0 ... 73-74 or Equity.. .. 1. 1 1 1.. 0. 0. 1 1 1 1 ................ 0 ... 48-52 Water and Sewer Revenue Cash and Cash Equivalents.............48 Bonds, Series 1993A.. ........ .......... 74-75 Investments.....................................49 Water and Sewer Revenue Refunding Allowance for Doubtful Accounts ..49 Bonds, Series 2005 .......................76 Receivables and Payables ...............49 Annual Debt Service Payments - '� Inventories.......................................49 Business -type Activities... ............ 77 Prepaid Expenses ............................49 Governmental Activities..... ..... 1.11, .... 077-81 Restricted Assets .............................50 Limited General Obligation Bonds.77-78 Intangible Assets .............................50 General Obligation Bonds ...... 0 ........ 78-79 Capital Assets ................... ........... ....50-51 Spring Training Facility Revenue Capitalization of Interest ........ 0.0 .... 4.51 Bonds .. .... ........... ......................... .79-81 Unearned Revenues ........................51 Annual Debt Service Payments - Accrued Compensated Absences ....51 Governmental Activities ..............81 Obligation for Bond Arbitrage Housing Authority Revenue Bonds ......82-83 Rebate..........................................51 Annual Debt Service Payments - Landfill Closure Costs ....................52 Housing Authority...... 0 .... 0 ......83 Unamortized Bond Costs ................52 Summary of Defeased Debt Unamortized Bond Discounts Outstanding........................................83 and Premiums.. ........... o.o ............... 52 Capital Leases... ...... 0 ..... 0.. 0. 0 .... 0 ........... 0.84 Capital Contributions ......................52 Compensated Absences ........................84 2. Reconciliation of Government -wide Changes in Long-term Liabilities .........85 and Fund Financial Statements.... ...... 53-61 Conduit Debt Obligations .....................86 3. Stewardship, Compliance and 13. Provision for Closure Costs ........ ..... .... .86-87 Accountability .... .... .... ......... ...... .........62-63 14. Pension Plans ..... .............. ................. ....87-89 Budget and Budgetary Accounting .62-63 Florida Retirement System ... ............. 87-89 4. Cash and Cash Equivalents ..... ......... .....63-66 15. Operating Leases ..... ...... .......... ............ ..89-90 Deposits. ........ 0 ... 0 ...... 0 . 0 ..... 0 ..... 0 . 0 ...... 63 16. Fund Equity... ................ ............ .... ........ 90-91 Accrued Interest..............................64 17. Fund Equity Deficit ... ..... ........ ........... .... 91 Investments ...... .... .......... ........ ....... ..64-66 18. Risk Management ... ............. ........ ......... 92-93 5. Property Tax Revenues .........................66 19. Commitments and Contingencies .........93-94 6. Capital Assets. .......... o..o..111 ...... 00 ... I ...... 0.67-68 Litigation ... ...... ...................... ............. 93 7. Restricted Cash and Cash Equivalents Contracts and Other and Investments.................................69 Commitments. ....... ...................93-94 8. Payable from Restricted Assets ............69 Grants.................................................94 20. Subsequent Events ..... ............... .....94-96 41