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Indian River County,Florida <br /> COMPREHENSIVE ANNUAL FINANCIAL REPORT <br /> TABLE OF CONTENTS <br /> Fiscal Year Ended September 30, 2009 <br /> INTRODUCTORY SECTION <br /> Page <br /> Number <br /> LETTEROF TRANSMITTAL.......................................................................................................vi <br /> ORGANIZATIONCHART............................................................................................................. <br /> CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br /> INFINANCIAL REPORTING................................................................................................vii <br /> FINANCIAL SECTION <br /> INDEPENDENTAUDITORS' REPORT..........................................................................................1 <br /> MANAGEMENT'S DISCUSSION AND ANALYSIS.....................................................................3 <br /> BASIC FINANCIAL STATEMENTS: <br /> Government-wide Financial Statements: <br /> Statementof Net Assets........................................................................................................17 <br /> Statement of Activities............................ <br /> Fund Financial Statements: <br /> Balance Sheet- Governmental Funds...................................................................................20 <br /> Statement of Revenues, Expenditures, and Changes in <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 /> Statement 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 /> Budget and Actual -Transportation Fund.......................................................................28 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances- <br /> Budget and Actual -Emergency Services District Fund................................................29 <br /> Statement of Net Assets - Proprietary Funds........................................................................31 <br /> Statement of Revenues, Expenses, and Changes in <br /> Fund Net Assets-Proprietary Funds..............................................................................32 <br /> Statement of Cash Flows -Proprietary Funds......................................................................34 <br />