village of wellington, florida

NOTE 4. DUE FROM OTHER GOVERNMENTSAmounts due from other governments as of September 30, 2009, for individual major funds and aggregatenonmajor funds are as follows:Planning,Zoning Recreation Capital Nonmajor SolidGeneral and Building Programs Projects Funds Waste TotalFederal Government:FEMA $ 322,713 $ - $ 455,708 $ - $ 171,109 $ 1,169,864 $ 2,119,394Internal Revenue Service 14,522 - - - - - 14,522State of Florida:State Shared Revenues 526,594 - - - - - 526,594Communication Services Tax 244,268 - - - - - 244,268Local Option Gas Tax - - - - 120,035 - 120,035Palm Beach County:County Shared Revenues 8,196 149 - - 22,597 22,073 53,015South FL Water Management Dist. - - - 2,472,390 - - 2,472,390Pine Tree Water Control District - - - - 52,751 - 52,751$ 1,116,293 $ 149 $ 455,708 $ 2,472,390 $ 366,492 $ 1,191,937 $ 5,602,969NOTE 5. CAPITAL ASSETSCapital asset activity for the year ended September 30, 2009 was as follows:BeginningEndingBalance Increases Decreases Reclassification BalanceGovernmental activities:Capital assets, not being depreciated:Land $ 19,063,169 $ - $ - $ - $ 19,063,169Construction in progress 12,097,648 12,570,986 - (10,331,706) 14,336,928Infrastructure 55,212,891 - - 1,034,642 56,247,533Total capital assets, not being depreciated 86,373,708 12,570,986 - (9,297,064) 89,647,630Capital assets, being depreciated:Buildings 13,005,544 - - - 13,005,544Improvements 52,251,858 - - 9,180,038 61,431,896Machinery and equipment 16,814,230 680,066 (571,302) 117,026 17,040,020Total capital assets, being depreciated 82,071,632 680,066 (571,302) 9,297,064 91,477,460Less accumulated depreciation for:Buildings (2,414,961) (432,400) - - (2,847,361)Improvements (29,571,632) (1,343,130) - - (30,914,762)Machinery and equipment (11,020,606) (4,501,311) 509,685 - (15,012,232)Total accumulated depreciation (43,007,199) (6,276,841) 509,685 - (48,774,355)Total capital assets, being depreciated, net 39,064,433 (5,596,775) (61,617) 9,297,064 42,703,105Governmental activities capital assets, net $ 125,438,141 $ 6,974,211 $ (61,617) $ - $ 132,350,73541