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ESCAMBIA COUNTY, FLORIDA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET ASSETS
SEPTEMBER 30, 2011
Board of
County 
Clerk of
Commissioners
Court
Sheriff
Total
ASSETS
Current assets:
  Cash and cash equivalents
$62,396
$1,453,924
$4,517,045
$6,033,365
  Equity in pooled cash and investments
8,378,958
0
0
8,378,958
  Receivables (net of allowance for uncollectibles)
964,849
0
0
964,849
  Due from other funds
274,602
0
0
274,602
  Due from other governmental units
10,676
0
0
10,676
  Inventory
451,881
0
0
451,881
  Restricted cash and cash equivalents
35,739
0
0
35,739
  Other current assets
1,088,446
0
0
1,088,446
     Total current assets
11,267,547
1,453,924
4,517,045
17,238,516
Noncurrent assets:
  Capital assets:
   Capital assets (net of depreciation)
1,039,978
0
0
1,039,978
   Advance to other funds
7,741,396
0
0
7,741,396
     Total noncurrent assets
8,781,374
0
0
8,781,374
          Total assets
20,048,921
1,453,924
4,517,045
26,019,890
LIABILITIES
Current liabilities:
  Vouchers payable
544,333
0
0
544,333
  Salaries and benefits payable
30,763
0
0
30,763
  Due to other governmental units
9
0
0
9
  Compensated absences payable 
66,724
223,789
2,011,186
2,301,699
  Other current liabilities
327,531
0
0
327,531
  Claims liabilities
2,859,611
0
0
2,859,611
  Customer deposits
35,739
0
0
35,739
 Total current liabilities
3,864,710
223,789
2,011,186
6,099,685
Non‐current liabilities:
  Compensated absences
246,821
1,575,473
16,079,085
17,901,379
  Other post‐employment benefits
49,160
0
0
49,160
  Claims liabilities
5,609,226
0
0
5,609,226
      Total non‐current liabilities
5,905,207
1,575,473
16,079,085
23,559,765
          Total liabilities
9,769,917
1,799,262
18,090,271
29,659,450
NET ASSETS
Invested in capital assets, net of related debt
1,039,978
0
0
1,039,978
Unrestricted
9,239,026
(345,338)
(13,573,226)
(4,679,538)
      Total net assets
$10,279,004
($345,338)
($13,573,226)
($3,639,560)
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