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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
57 
Long‐Term Debt Changes
 in long‐term bonds, notes payable, loans, capital leases, and compensated absences 
during 2011 are as follows: 
Long‐Term Amounts Due
Beginning
Balance
Within
Balance
Outstanding
One Year
Long‐Term Debt
10/1/2010
Additions
(Retirements)
9/30/2011
of 09/30/2011
Governmental‐type activities:
Sales Tax Revenue Bonds
$78,990,000
$0
($1,985,000)
$77,005,000
$2,050,000
Capital Improvement Bonds
19,135,000
0
(510,000)
18,625,000
530,000
Tourist Development Bonds
10,415,000
0
(995,000)
9,420,000
1,025,000
Capital Leases
507,504
0
(507,504)
0
0
Other Postemployment Benefits (OPEB)
5,205,690
1,515,549
(526,479)
6,194,760
0
General Compensated Absences:
  Board of County Commissioners
7,661,284
2,240,606
(2,453,359)
7,448,531
2,399,688
  Tax Collector
703,800
108,399
(53,886)
758,313
32,803
  Property Appraiser
452,941
337,539
(323,850)
466,630
344,635
  Supervisor of Elections
188,206
62,904
(76,646)
174,464
108,338
Internal Service Compensated Absences:
  Board of County Commissioners
302,141
67,857
(56,453)
313,545
66,724
  Clerk of the Circuit Court
1,769,570
74,350
(44,658)
1,799,262
223,789
  Sheriff
18,551,040
1,394,534
(1,855,303)
18,090,271
2,011,186
    Total 
$143,882,176
$5,801,738
($9,388,138)
$140,295,776
$8,792,163
Business‐type activities:
Other Postemployment Benefits (OPEB):
  Solid Waste OPEB
$133,250
$25,084
($870)
$157,464
$0
  Inspections OPEB
114,692
21,563
(748)
135,507
0
  Ambulance OPEB
356,162
67,000
(2,355)
420,807
0
Capital leases:
  Solid Waste
258,813
0
(258,813)
0
0
Ambulance
25,053
0
(25,053)
0
0
Compensated Absences:
  Solid Waste Compensated Absences
613,629
66,461
(170,510)
509,580
142,636
  Inspections Compensated Absences
463,599
157,499
(153,006)
468,092
128,951
  Ambulance Compensated Absences
531,757
202,988
(250,396)
484,349
244,782
    Total 
$2,496,955
$540,595
($861,751)
$2,175,799
$516,369
The General Fund generally liquidates claims and judgments, compensated absences, and other postemployment 
benefit obligations for governmental activities.