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Indian River County, Florida <br /> Notes To Financial Statements <br /> Year Ended September 30 , 2002 <br /> Note Page Note Page <br /> 1 . Summary of Significant Accounting 12, Long-term Liabilities 61 -74 <br /> Policies 3443 Business-type Activities 61 -65 <br /> Reporting Entity 34-35 Recreational Revenue Refunding <br /> Measurement Focus and Basis of Bonds, Series 1993 61 <br /> Accounting 36 -38 Water and Sewer Revenue <br /> Basis of Presentation 38 -40 Bonds, Series 1993A 62 -63 <br /> Assets, Liabilities, and Net Assets Water and Sewer Revenue <br /> or Equity 40-43 Bonds , Series 1996 63 -65 <br /> Cash and Cash Equivalents 40 Annual Debt Service Payments - <br /> Investments 40 Business-type Activities 65 <br /> Allowance for Doubtful Accounts 40 Governmental Activities 66-69 <br /> Receivables and Payables 40-41 General Obligation Bonds , <br /> Inventories 41 Series 1995 66 <br /> Restricted Assets 41 Spring Training Facility Revenue <br /> Capital Assets 41 -42 Bonds, Series 2001 67-68 <br /> Capitalization of Interest 42 Annual Debt Service Payments - <br /> Unamortized Bond Costs 42 Governmental Activities 69 <br /> Unamortized Bond Discounts 42 Housing Authority Revenue Bonds 70-71 <br /> Intangible Assets 42 Summary of Defeased Debt <br /> Deferred Revenues 43 Outstanding 71 <br /> Accrued Compensated Absences 43 Capital Leases and Notes Payable 72 <br /> Obligation for Bond Arbitrage Changes in Long-term Liabilities 73 <br /> ' Rebate 43 Conduit Debt Obligations 74 <br /> Landfill Closure Costs 43 13 . Provision for Closure Costs 75 <br /> Capital Contributions 43 14. Defined Benefit Pension Plans 75-78 <br /> 2. Reconciliation of Government-wide and Florida Retirement System 75-76 <br /> Fund Financial Statements 4451 Firefighters Defined Benefit <br /> 3. Stewardship , Compliance, and Pension Plan 77-78 <br /> Accountability 52-53 15. Operating Leases 79 <br /> Budgets and Budgetary Accounting 52-53 16. Fund Equity 80-81 <br /> 4. Cash and Cash Equivalents 53-55 17. Fund Equity Deficit 81 <br /> Deposits 53 18. Risk Management 82-83 <br /> Accrued Interest 53 19. Commitments and Contingencies 83-84 <br /> Investments 54-55 Litigation 83 <br /> 5. Property Tax Revenues 55 Contracts and Other Commitments 84 <br /> 6. Capital Assets 56-57 Grants 84 <br /> ' 7. Restricted Cash and Cash Equivalents and 20. Subsequent Events 84 <br /> Investments 57 <br /> 8. Payable from Restricted Assets 58 <br /> 9. Interfund Balances 58-59 <br /> 10. Interfund Transfers 59 <br /> 11 . Receivable and Payable Balances 60 <br /> I33 <br />