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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
58 
Long‐term Debt
 for governmental activities consists of the following: 
Amount
Interest 
Annual
Final
Outstanding
Governmental Activities
Rates %
Principal
Maturity
9/30/2011
Bonds:
Sales Tax Revenue Bonds
Serial Bonds ‐ Series 2002
3.400 ‐ 5.250
2,050,000 to 
3,290,000
10/01/22
28,630,000
Term Bond ‐ Series 2002
4.75
3,450,000 to 
5,485,000
10/01/33
48,375,000
  Total Sales Tax Revenue Bonds
77,005,000
Capital Improvement Bonds
Serial Bonds ‐ Series 2002
3.85 ‐ 4.43
530,000 to
675,000
10/01/17
1,205,000
Term Bonds ‐ Series 2002
4.75 ‐ 5.25
1,130,000 to 6,260,000
10/01/32
17,420,000
  Total Road Improvement Bonds
18,625,000
Tourist Development Bonds
Series 2002
3.30 ‐ 5.00
1,025,000 to 
1,355,000
10/01/19
9,420,000
     Total Long‐term Bonds
105,050,000
Other Postemployment Benefits
6,194,760
Compensated Absences:
Board of County Commissioners
N / A
‐‐
‐‐
N / A
7,448,531
BOCC Self Insurance Fund
N / A
‐‐
‐‐
N / A
313,545
Clerk of the Circuit Court
N / A
‐‐
‐‐
N / A
1,799,262
Sheriff
N / A
‐‐
‐‐
N / A
18,090,271
Tax Collector
N / A
‐‐
‐‐
N / A
758,313
Property Appraiser
N / A
‐‐
‐‐
N / A
466,630
Supervisor of Elections
N / A
‐‐
‐‐
N / A
174,464
  Subtotal
29,051,016
  Current
5,187,163
  Long‐term compensated absences
23,863,853
Total Outstanding Compensated Absences
29,051,016
Total Long‐Term Debt ‐ Governmental Activities
$140,295,776
Business activity long‐term debt consists of the following: 
Amount
Outstanding
Business Activities
9/30/2011
Other Postemployment Benefits (OPEB):
  Solid Waste OPEB
$157,464
  Inspections OPEB
135,507
  Ambulance OPEB
420,807
Compensated Absences ‐ Business Activities:
Solid Waste Fund
509,580
Inspections Fund
468,092
Ambulance Fund
484,349
  Total Long Term Debt Business Activities
$2,175,799