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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
52 
Receivables
 at year end for the government’s individual major funds, nonmajor, and internal service funds in the 
aggregate, including the applicable allowances for uncollectible accounts, are as follows: 
Allowance 
Accrued
Gross
for 
Accounts
Notes
Interest
Receivables
Uncollectible
Net
Governmental activities:
General
$12,837,075
$0
$48,099
$12,885,174
($10,804,048)
$2,081,126
Local option sales tax
92,642
0
0
92,642
(92,642)
0
Other non major funds
338,794 213,994
0
552,788
(25,267)
527,521
Internal Service Fund
3,387,852
0
0
3,387,852
(2,423,003)
964,849
   Total governmental activities
$16,656,363 $213,994
$48,099
$16,918,456
($13,344,960)
$3,573,496
Business‐type activities:
Solid Waste
$1,424,752
$0
$0
$1,424,752
$0
$1,424,752
Ambulance
7,199,738
0
0
7,199,738
(2,974,282)
4,225,456
Non major and other funds
211,319
0
0
211,319
(39,827)
171,492
  Total business‐type activities
$8,835,809
$0
$0
$8,835,809
($3,014,109)
$5,821,700
Component units:
Santa Rosa Island Authority
$337,914
$0
$0
$337,914
$0
$337,914
There were no unbilled receivables at September 30, 2011.  The General Fund receivable contains approximately 
$10.8 million contested property taxes billed on Pensacola Beach.  Due to pending litigation which may affect the 
assessed value of the property, this receivable is fully offset with an allowance for uncollectible accounts.