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ESCAMBIA COUNTY, FLORIDA
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
SEPTEMBER 30, 2011
Business‐type Activities
Governmental
Activities
ASSETS
Solid Waste
Ambulance
Other Non‐major
Total
Internal Service Fund
Current assets:
  Cash and cash equivalents
$2,625
$300
$288,135
$291,060
$6,033,365
  Equity in pooled cash and investments
3,250,494
9,842,800
3,852,924
16,946,218
8,378,958
  Receivables (net of allowance for uncollectibles)
1,424,752
4,225,456
171,492
5,821,700
964,849
  Due from other funds
0
0
0
0
274,602
  Due from other governmental units
0
0
0
0
10,676
  Inventory
0
201,282
46,924
248,206
451,881
  Restricted cash and cash equivalents
7,033,087
0
248,433
7,281,520
35,739
  Other current assets
0
0
80,773
80,773
1,088,446
     Total current assets
11,710,958
14,269,838
4,688,681
30,669,477
17,238,516
Noncurrent assets:
  Restricted assets
    Cash and cash equivalents
5,568,246
0
0
5,568,246
0
  Capital assets:
    Land and other non‐depreciable assets
5,673,438
6,443
0
5,679,881
0
    Capital assets (net of depreciation)
32,634,225
2,561,568
8,994,544
44,190,337
1,039,978
  Advance to other funds
0
0
0
0
7,741,396
     Total noncurrent assets
43,875,909
2,568,011
8,994,544
55,438,464
8,781,374
          Total assets
55,586,867
16,837,849
13,683,225
86,107,941
26,019,890
LIABILITIES
Current liabilities:
  Vouchers payable
512,545
52,431
639,722
1,204,698
544,333
  Contracts payable
297,437
0
0
297,437
0
  Salaries and benefits payable
71,531
206,042
69,450
347,023
30,763
  Due to other governmental units
455
212
1,300
1,967
9
  Compensated absences payable
142,636
244,782
128,951
516,369
2,301,699
  Payable from restricted assets:
    Customer deposits
111,015
0
248,433
359,448
35,739
     Landfill closure
396,423
0
0
396,423
0
  Other current liabilities
2,022
0
488,801
490,823
327,531
  Claims liabilities
0
0
0
0
2,859,611
 Total current liabilities
1,534,064
503,467
1,576,657
3,614,188
6,099,685
Non‐current liabilities:
  Compensated absences
366,944
239,567
339,141
945,652
17,901,379
  Advance from other funds
3,907,143
0
0
3,907,143
0
  Other post‐employment benefits
157,464
420,807
135,507
713,778
49,160
  Landfill closure and postclosure care payable
12,857,130
0
0
12,857,130
0
  Claims liabilities
0
0
0
0
5,609,226
      Total non‐current liabilities
17,288,681
660,374
474,648
18,423,703
23,559,765
          Total liabilities
18,822,745
1,163,841
2,051,305
22,037,891
29,659,450
NET ASSETS
Invested in capital assets, net of related debt
38,307,663
2,568,011
8,994,544
49,870,218
1,039,978
Unrestricted
(1,543,541)
13,105,997
2,637,376
14,199,832
(4,679,538)
      Total net assets
$36,764,122
$15,674,008
$11,631,920
$64,070,050
($3,639,560)
The accompanying notes are an integral part 
  of the financial statements.
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