Laserfiche WebLink
a <br />Indian River County, Florida <br />a COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Fiscal Year Ended September 30, 2006 <br />INTRODUCTORY SECTION <br />Page <br />g <br />Number <br />LETTEROF TRANSMITTAL........................................................................................................ i <br />ORGANIZATIONCHART..............................................................................................................v <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br />INFINANCIAL REPORTING................................................................................................. vi <br />FINANCIAL SECTION <br />INDEPENDENTAUDITORS' REPORT..........................................................................................1 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS.....................................................................3 <br />BASIC FINANCIAL STATEMENTS: <br />L�l <br />Government -wide Financial Statements: <br />Statementof Net Assets........................................................................................................17 <br />Statementof Activities..........................................................................................................18 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds...................................................................................20 <br />Statement of Revenues Expenditures, and Changes in <br />p g <br />Fund Balances - Governmental Funds............................................................................22 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />in Fund Balances of Governmental Funds to the Statement of Activities ......................24 <br />DStatement <br />of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - General Fund.................................................................................25 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Impact Fees Fund...........................................................................26 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Secondary Roads Construction Fund............................................27 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />n <br />Budget and Actual -Transportation Fund.......................................................................28 <br />�J <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Emergency Services District Fund................................................29 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual — Land Acquisition Fund.................................................................30 <br />DStatement <br />of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual — Federal/State Grants Fund.............................................................31 <br />