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The graph below illustrates the allocation of government‐wide net assets for fiscal year 2011 compared to fiscal 
year 2010. 
Government‐Wide Net Assets
(in thousands)
0
100,000
200,000
300,000
400,000
500,000
600,000
Invested in capital assets net
of related debt
Retricted
Unrestricted
2011
2010
Cash and investment accounts of the County’s funds decreased a total of $3,844,523.  The $10.7 million decrease 
in the current asset category of the governmental activities is reflective of the County maintaining a certain level of 
service despite the reduced or static revenues.  The $6.9 million increase in business activities restricted cash and 
cash equivalents reflects the dollars set aside for the former Saufley Landfill Beautification Project. 
A comparison of current unrestricted assets as compared to current unrestricted liabilities for both governmental 
and business‐type activities can be a good indication of the County’s ability to meet its current and existing 
operational responsibilities.  The ratios for both years are as follows: 
Escambia County, Florida 
Comparison of Current Unrestricted Assets and Liabilities (in thousands) 
Governmental 
Business‐type 
Activities 
Activities 
Fiscal year ending September 30, 2011: 
Current unrestricted assets 
$188,441 
$19,478   
Current unrestricted liabilities 
$34,669 
$2,342   
Ratio of current assets to current liabilities 
5.44 
8.32 
Fiscal year ending September 30, 2010: 
Current unrestricted assets 
$202,189 
$23,870   
Current unrestricted liabilities 
$41,494 
$3,645   
Ratio of current assets to current liabilities 
4.87 
6.52 
The County continues to maintain healthy ratios as noted above which indicates more than adequate cash flows 
for Escambia County. 
Changes in net assets are reflected in the next table.  Changes in the governmental and business activities will be 
discussed in the pages to follow.