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2016-082B
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Last modified
10/9/2016 1:29:35 AM
Creation date
7/7/2016 9:34:59 AM
Metadata
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Template:
Official Documents
Official Document Type
Report
Approved Date
06/07/2016
Control Number
2016-082B
Agenda Item Number
8.C.
Entity Name
CAFR
Subject
Comprehensive Annual Financial Report 2014-2015
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Indian River County, Florida <br /> Management's Discussion and Analysis <br /> For the Year Ended September 30, 2015 <br /> CAPITAL ASSETS AND DEBT ADMINISTRATION <br /> Capital Assets <br /> The County's investment in capital assets for its governmental and business-type activities as of <br /> September 30, 2015, amounts to $790.4 million (net of accumulated depreciation). This investment in <br /> capital assets includes land, right-of-way, buildings and improvements, intangibles, equipment, <br /> infrastructure and construction in progress. The overall decrease in the County's investment in capital <br /> assets for the current fiscal year was about I%. <br /> Indian River County Capital Assets <br /> (Net of Depreciation,In Millions) <br /> Governmental Business-type <br /> Activities Activities Total <br /> 2015 2014 2015 2014 2015 2014 <br /> Land $ 133.7 $ 133.3 $ 27.5 $ 27.5 $ 161.2 $ 160.8 <br /> Right-of-way 57.4 56.8 - - 57.4 56.8 <br /> Buildings and improvements 147.8 151.4 206.0 205.8 353.8 357.2 <br /> Equipment 13.8 12.7 2.6 2.4 16.4 15.1 <br /> Intangibles 2.4 2.4 2.0 1.9 4.4 4.3 <br /> Infrastructure 145.0 149.0 - - 145.0 149.0 <br /> Construction in progress 50.3 43.5 1.9 1.1.3 52.2 54.8 <br /> Total $ 550.4 $ 549.1 $ 240.0 $ 248.9 $ 790.4 $ 798.0 <br /> Governmental activities had the following major increases during the fiscal year: <br /> • An increase in construction in progress primarily due to the following continuing project costs: <br /> 66th Avenue road expansion project from SR60 to 49th Street ($3.4 million), the South County <br /> Intergenerational Facility ($2.4 million) and the Sector 3 Beach restoration ($3.4 million), with <br /> these amounts offset by the removal from construction in progress of the following projects: the <br /> Oslo Road/43rd-58th Avenue road project($4.1 million). <br /> 1.6 <br />
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