Page 63 - Microsoft Word - 2011 CAFR.doc

Basic HTML Version

ESCAMBIA COUNTY, FLORIDA
STATEMENT OF NET ASSETS
COMPONENT UNITS
SEPTEMBER 30, 2011
Governmental
Business‐Type
Activities
Activities
Total
Escambia
Governmental 
County
and
Law Library
Santa Rosa
Business‐Type 
ASSETS
Board
Island Authority
Activities
Current assets:
  Cash and cash equivalents
$47,325
$2,817,231
$2,864,556
  Receivables (net of allowance for uncollectibles)
1,416
462,609
464,025
  Due from other governmental units
21,190
40,865
62,055
  Other current assets
0
191,906
191,906
     Total current assets
69,931
3,512,611
3,582,542
Noncurrent assets:
  Restricted assets
    Cash and cash equivalents
0
4,586,188
4,586,188
    Investments
0
52,201
52,201
 Capital assets (net of depreciation)
1,113,631
13,376,588
14,490,219
     Total noncurrent assets
1,113,631
18,014,977
19,128,608
          Total assets
1,183,562
21,527,588
22,711,150
LIABILITIES
Current liabilities:
  Vouchers payable
175
185,041
185,216
  Salaries, benefits and compensated absences payable
5,954
35,421
41,375
  Due to other governmental units
0
125,859
125,859
  Other current liabilities
0
864,509
864,509
    Total current liabilities
6,129
1,210,830
1,216,959
Non‐current liabilities:
  Compensated absences
0
238,766
238,766
  Leases payable
0
28,267
28,267
  Other post‐employment benefits
0
119,272
119,272
  Deferred revenues
0
646,327
646,327
      Total non‐current liabilities
0
1,032,632
1,032,632
          Total liabilities
6,129
2,243,462
2,249,591
NET ASSETS
Invested in capital assets, net of related debt
1,113,631
13,318,877
14,432,508
Restricted net assets
0
2,452,956
2,452,956
Unrestricted net assets
63,802
3,512,293
3,576,095
      Total net assets
$1,177,433
$19,284,126
$20,461,559
The accompanying notes are an integral part 
  of the financial statements.
37