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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
54 
Depreciation expense was charged to functions/programs of the primary government as follows: 
Governmental activities:
Business‐type activities:
  General government
$6,594,896
 Solid waste
$2,620,648
  Public safety
10,888,509
 Inspections (non‐major)
26,608
  Physical environment
413,238
 Ambulance
721,258
  Transportation*
24,282,307
 Civic center (non‐major)
939,717
  Economic environment
862,664
   Total depreciation expense
$4,308,231
  Human services
491,240
  Culture and recreation
3,919,588
      Total depreciation expense
$47,452,442
*Transportation includes depreciation of general infrastructure assets.
Depreciation on capital assets held by the government’s internal service funds are charged to the general 
government function. 
Discretely Presented Component Units
 reported the following capital asset balances at September 30, 2011: 
SANTA ROSA ISLAND AUTHORITY
Repurchased leases (not being depreciated)
$562,381
Buildings
3,680,141
Improvements other than buildings
15,577,978
Equipment
1,549,900
  Total at historical cost
21,370,400
Less accumulated depreciation
(7,993,812)
Santa Rosa Island Authority 
  capital assets, net
$13,376,588
Interfund Receivables / Payables
During the course of its operations, the County has numerous transactions between funds to finance operations, 
provide services, construct assets, and service debt to the extent that certain interfund receivables and payables 
exist as of September 30, 2011.  Balances of interfund receivables, payables, and advances are as follows: 
Interfund
Interfund
Advances
Advances
Receivables
Payables
To
From
General fund
$2,085,459
$160,166
$0
$0
Disaster recovery
0
0
0
16,016,264
Local option sales tax
91,660
338,034
16,325,769
3,834,253
Nonmajor governmental funds
473,541
2,427,062
0
309,505
2,650,660
2,925,262
16,325,769
20,160,022
Solid waste fund
0
0
0
3,907,143
Internal service
274,602
0
7,741,396
0
  Total major and nonmajor
$2,925,262
$2,925,262
$24,067,165
$24,067,165