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2013-054
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2013-054
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Last modified
4/27/2018 1:48:48 PM
Creation date
3/23/2016 8:37:31 AM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
03/19/2013
Control Number
2013-054
Agenda Item Number
8.B.
Subject
Comprehensive Annual Financial Report
Alternate Name
CAFR
Supplemental fields
FilePath
H:\Indian River\Network Files\SL000008\S0002KX.tif
Meeting Body
Board of County Commissioners
Meeting Type
BCC Regular Meeting
SmeadsoftID
11820
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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Fiscal Year Ended September 30, 2012 <br />INTRODUCTORY SECTION <br />Page <br />Number <br />LETTER OF TRANSMITTAL........................................................................................................ i <br />ORGANIZATION CHART............................................................................................................ vii <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br />IN FINANCIAL REPORTING................................................................................................ viii <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 />Statement of Net Position.....................................................................................................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 Position 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 Position - Proprietary Funds.....................................................................33 <br />
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