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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Fiscal Year Ended September 30, 2010 <br />INTRODUCTORY SECTION <br />Page <br />Number <br />LETTER OF TRANSMITTAL........................................................................................................ i <br />ORGANIZATION CHART............................................................................................................. A <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br />IN FINANCIAL REPORTING................................................................................................ vii <br />FINANCIAL SECTION <br />INDEPENDENT AUDITORS' 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..........................................................................................................18 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds...................................................................................20 <br />Reconciliation of Total Governmental Fund Balances to <br />Net Assets of Governmental Activities...........................................................................22 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds............................................................................24 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />in Fund Balances of Governmental Funds to the Statement of Activities ......................26 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - General Fund.................................................................................27 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Impact Fees Fund...........................................................................28 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Secondary Roads Construction Fund............................................29 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual -Transportation Fund.......................................................................30 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Emergency Services District Fund................................................31 <br />Statement of Net Assets - Proprietary Funds........................................................................33 <br />