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' Indian River County , Florida <br /> Notes To Financial Statements <br /> Year Ended September 30, 2003 <br /> ' Note Page Note Page <br /> 1 . Summary of Significant Accounting 12. Long-term Liabilities 65-78 <br /> Policies 3847 Business-type Activities 65-69 <br /> Reporting Entity 38-39 Recreational Revenue Refunding <br /> Measurement Focus and Basis of Bonds, Series 1993 65 <br /> Accounting 40-42 Water and Sewer Revenue <br /> Basis of Presentation 42-44 Bonds, Series 1993A 66.67 <br /> Assets, Liabilities, and Net Assets Water and Sewer Revenue <br /> or Equity 44-47 Bonds, Series 1996 67-69 <br /> Cash and Cash Equivalents 44 Annual Debt Service Payments - <br /> Investments 44 Business-type Activities 69 <br /> Allowance for Doubtful Accounts 44 Governmental Activities 70-73 <br /> Receivables and Payables 44 General Obligation Bonds, <br /> Inventories 45 Series 2001 and Series 2003 70 <br /> Restricted Assets 45 Spring Training Facility Revenue <br /> Capital Assets 4546 Bonds, Series 2001 71 -72 <br /> ' Capitalization of Interest 46 Annual Debt Service Payments - <br /> Unamortized Bond Costs 46 Governmental Activities 73 <br /> Unamortized Bond Discounts 46 Housing Authority Revenue Bonds 74-75 <br /> Intangible Assets 46 Summary of Defeased Debt <br /> Deferred Revenues 47 Outstanding 75 <br /> Accrued Compensated Absences 47 Capital Leases and Notes Payable 76 <br /> Obligation for Bond Arbitrage Changes in Long-term Liabilities 77 <br /> ' Rebate 47 Conduit Debt Obligations 78 <br /> Landfill Closure Costs 47 13 . Provision for Closure Costs 79 <br /> Capital Contributions 47 14. Defined Benefit Pension Plans 7942 <br /> 2. Reconciliation of Government-wide and Florida Retirement System 79-80 <br /> Fund Financial Statements 48-55 Firefighters Defined Benefit <br /> 3 , Stewardship , Compliance, and Pension Plan 81 -82 <br /> Accountability 56-57 15 . Operating Leases 83 <br /> Budgets and Budgetary Accounting 56-57 16. Fund Equity 84-85 <br /> 4. Cash and Cash Equivalents 57-59 17. Fund Equity Deficit 85 <br /> Deposits 57 18. Risk Management 86-87 <br /> ' Accrued Interest 57 19. Commitments and Contingencies 87-88 <br /> Investments 58-59 Litigation 87 <br /> 5. Property Tax Revenues 59 Contracts and Other Commitments 88 <br /> ' 6. Capital Assets 60-61 Restatement of Prior Year Balances 88 <br /> 7, Restricted Cash and Cash Equivalents and Grants 89 <br /> Investments 61 20. Subsequent Events 89 <br /> 8. Payable from Restricted Assets 62 <br /> 9, Interfund Balances 62-63 <br /> 10. Interfund Transfers 63 <br /> 11 . Receivable and Payable Balances 64 <br /> ' 37 <br />