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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
55 
 Interfund Transfers: 
Transfer
Transfer
In
Out
Major Governmental Funds:
  General fund
$1,724,356 $22,410,552
  Disaster recovery
0
5,000,000
  Community redevelopment agency
1,230,715
0
  Local option sales tax
80,105
2,080,105
Non‐major Governmental Funds:
  Development
3,995,550
0
  Mass transit
3,706,390
0
  Grant projects
0
200,000
  Tourist promotion
0
1,974,810
  Public safety programs
353,238
1,580,961
  Bob Sikes toll facilities
0
1,596,527
  Transportation and drainage
8,528,655
0
  Debt service
7,322,120
0
Major Business‐type Activities:
  Solid waste
2,000,000
375,110
  Ambulance
0
143,395
Non‐major Business‐type Activities:
  Civic center
1,974,810
0
  Internal service fund
5,000,000
554,479
      Total
$35,915,939 $35,915,939
Transfers to or from other funds are based on budgetary requirements.  Transfers are also used to move receipts 
restricted for debt service from the funds collecting the receipts to the debt service fund as required for bond 
coverage.   
Other Assets
 consists mostly of a loan made to the Pensacola Economic Development Commission (PEDC) for the 
development of a Technology Park in downtown Pensacola.  The Board entered into an interlocal agreement with 
the PEDC, as did the City of Pensacola and their related Community Redevelopment Agency (CRA) to provide 
certain funding upfront to construct the needed infrastructure on property located in Downtown Pensacola for the 
purpose of developing a Technology Park.  The loan is to be repaid to the Board through sale of the lots and/or 
revenues in the City’s Urban Core Community Redevelopment Trust Fund.  There is no time limitation on the 
repayment of the loan.  The loan is spread between the General Fund and the Local Option Sales Tax Fund in the 
amounts of $11,906 and $2,126,586, respectively.  At September 30, 2011, the total balance of the loan due from 
the PEDC is $2,138,492.   
Restricted Assets
 for business activities contain the following balances: 
Total
Internal
Solid
Enterprise
Service
Waste
Non‐major
Funds
Fund
Customer deposits
$111,015
$248,433
$359,448
$35,739
Saufley beautification project
6,922,072
0
6,922,072
0
Landfill closure
5,568,246
0
5,568,246
0
$12,601,333
$248,433
$12,849,766
$35,739