My WebLink
|
Help
|
About
|
Sign Out
Home
Browse
Search
2011-075
CBCC
>
Official Documents
>
2010's
>
2011
>
2011-075
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
5/13/2022 10:12:51 AM
Creation date
10/5/2015 9:09:20 AM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
03/22/2011
Control Number
2011-075
Agenda Item Number
8.B.
Entity Name
Indian River County
Subject
Comprehensive Annual Financial Report
Fiscal Year October 1, 2009 - September 30, 2010
Alternate Name
CAFR
Supplemental fields
SmeadsoftID
9332
Jump to thumbnail
< previous set
next set >
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
398
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
Indian River County, Florida <br />Management's Discussion and Analysis <br />For the Year Ended September 30, 2010 <br />The decrease in governmental activities restricted net assets and the increase in governmental <br />unrestricted net assets were due to the early implementation of GASB Statement 54, Fund Balance <br />Reporting and Governmental Fund Type Definitions. Amounts that were previously classified as <br />restricted ($22.1 million) in fiscal year 2009 were deemed to belong in the committed and assigned <br />categories in fiscal year 2010 (now considered unrestricted under the new Statement). <br />In addition to the reclassification of $22.1 million in net assets, there was an $7.2 million increase in <br />governmental activities unrestricted net assets due to the receipt of a $4.0 million grant in the County's <br />Beach Restoration fund and a $3.2 million increase in County's Self Insurance Fund. <br />The decrease in business -type activities restricted net assets and the increase in business -type <br />unrestricted net assets was due to the completion of capital projects. In the County Utilities Fund, the <br />net assets are restricted during construction and then unrestricted upon completion. <br />7 <br />
The URL can be used to link to this page
Your browser does not support the video tag.