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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS - CONTINUED <br />Fiscal Year Ended September 30, 2014 <br />Page <br />Number <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Position - Proprietary Funds 38 <br />Statement of Cash Flows - Proprietary Funds 40 <br />Statement of Fiduciary Net Position - Fiduciary Funds 44 <br />Statement of Changes in Fiduciary Net Position - <br />Other Postemployment Benefits Trust Fund • 45 <br />Notes to the Financial Statements 47 <br />REQUIRED SUPPLEMENTARY INFORMATION: <br />Schedule of Funding Progress - Other Postemployment Benefits Plan 101 <br />Schedule of Employer Contributions - Other Postemployment Benefits Plan 101 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: <br />Combining Balance Sheet - Nonmajor Governmental Funds 108 <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances - Nonmajor Governmental Funds 116 <br />Budgetary Comparison Schedules 124 <br />Combining Statement of Net Position - Internal Service Funds 156 <br />Combining Statement of Revenues, Expenses, and <br />Changes in Fund Net Position - Internal Service Funds 157 <br />Combining Statement of Cash Flows - Internal Service Funds 158 <br />Combining Statement of Changes in Assets and Liabilities - Agency Fund 162 <br />