Indian River County, Florida
<br /> Statement of Net Assets
<br /> September 30, 2002
<br /> Primary Government
<br /> Governmental Business-type Component
<br /> Activities Activities Total Unit
<br /> ASSETS
<br /> Current assets :
<br /> Cash and cash equivalents $ 143 , 417 , 649 $ 39 , 906 , 526 $ 183 , 324 , 175 $ 1325957
<br /> Accounts receivable - net 725 , 743 2 , 314 , 425 3 , 0403168 9 , 150
<br /> Internal balances 5515649 ( 551 , 649 )
<br /> Due from other governments 51518 , 632 99000 5 , 527 , 632 125500
<br /> Interest receivable 8053485 839 , 459 1 , 644 , 944
<br /> ' Inventories 140 , 128 674 , 086 814 , 214
<br /> Total current assets 151 , 1591286 43 , 191 , 847 194 , 351 , 133 1545607
<br /> Restricted assets :
<br /> Restricted cash and cash equivalents 33709 , 073 37 , 7762333 415485 , 406 900 , 218
<br /> Investments - 539 , 576 539 , 576
<br /> Impact fees receivable 1 , 7069650 1 , 706 , 650
<br /> Special assessments receivable 412099314 4 , 209 , 314
<br /> Total restricted assets 3 , 709 , 073 44 , 231 , 873 47 , 940 , 946 900 , 218
<br /> Non -current assets :
<br /> ' Special assessments receivable 133 , 213 133 , 213
<br /> Liens receivable 113 , 420 1131420
<br /> Unamortized bond costs - 8985953 898 , 953
<br /> Intangible assets 149 , 617 149 , 617
<br /> ' Deposits 142 , 623 125 1429748 894
<br /> Capital assets - net 256 ,439 , 898 185 , 2025596 441 , 642 , 494 6 , 435 , 553
<br /> Total non-current assets 256 , 715 , 734 186 , 364 , 711 443 . 080 , 445 6 , 436 , 447
<br /> Total assets 411 , 584 , 093 273 , 788 , 431 6853372 , 524 7 , 4911272
<br /> ' LIABILITIES
<br /> Current liabilities (payable from current assets) :
<br /> Accounts payable 85233 , 205 173803665 9 , 6135870 93847
<br /> Claims payable 4 , 26100 4 , 261 , 000
<br /> ' Due to other governments 2775916 20 , 071 297 , 987
<br /> Other deposits held in escrow 171 , 789 1711789
<br /> Deferred revenues 311 , 518 239034 3345552
<br /> Accrued compensated absences 3353000 1005000 435 , 000
<br /> Capital leases 336 , 557 336 , 557
<br /> Total current liabilities (payable from
<br /> current assets 13 , 9267985 195232770 15 , 450 , 755 91847
<br /> ' Current liabilities (payable from restricted assets) :
<br /> Accounts payable 6539702 653 , 702
<br /> Retainage payable 1 ,4455693 435 , 149 1 , 8805842
<br /> Accrued interest payable 238 , 380 365 , 048 603 , 428 3 , 140
<br /> Closure and maintenance costs payable 6 , 7759168 65775 , 168
<br /> Customer deposits 210183930 29018 , 930 429456
<br /> Bonds payable 250253000 2 , 140 , 000 4 , 165 , 000 182 , 000
<br /> Total current liabilities ( payable
<br /> from restricted assets) 35709 , 073 1213879997 16 , 097 , 070 227 , 596
<br /> Non-current liabilities :
<br /> Accrued compensated absences 3 , 303 , 116 497 , 486 3 , 800 , 602
<br /> Capital leases 417 , 452 4179452
<br /> Bonds payable 34 , 23500 77 , 057 , 955 11112925955 3 , 538 , 400
<br /> Total long-term liabilities 37 , 9555568 77 , 555 , 441 115 , 511 , 009 3 , 538 , 400
<br /> Total liabilities 55 , 5915626 91 , 467 , 208 147 , 058 , 834 3 , 775 , 843
<br /> NET ASSETS
<br /> Invested in capital assets, net of related debt 225 , 1795898 1065004 , 641 331 , 184 , 539 2 , 715 , 152
<br /> Restricted for :
<br /> Capital projects 341370 , 806 31 , 000 , 818 65 , 371 , 624 -
<br /> Debt service 19329 , 586 178 , 333 11507 , 919 44 , 761
<br /> ' Road projects 48 , 348 , 033 48 , 348 , 033
<br /> Beach restoration 55650 , 477 59650 , 477
<br /> Other purposes 23 , 553 , 678 23 , 5539678 8135082
<br /> Unrestricted 17 , 5599989 45 , 137 , 431 629697 , 420 1429434
<br /> ' Total net assets $ 355 , 992 , 467 $ 182 , 321 , 223 $ 538 , 313 , 690 $ 3 , 715 , 429
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