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Indian River County, Florida <br /> COMPREHENSIVE ANNUAL FINANCIAL REPORT <br /> TABLE OF CONTENTS <br /> Fiscal Year Ended September 30, 2015 <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 I <br /> MANAGEMENT'S DISCUSSION AND ANALYSIS 5 <br /> BASIC FINANCIAL STATEMENTS: <br /> Government-wide Financial Statements: <br /> Statement of Net Position 23 <br /> Statement of Activities 25 <br /> Fund Financial Statements: <br /> Balance Sheet- Governmental Funds 26 <br /> Reconciliation of Total Governmental Fund Balances to <br /> Net Position of Governmental Activities 28 <br /> Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances - Governmental Funds 30 <br /> Reconciliation of the Statement of Revenues, Expenditures, and Changes <br /> in Fund Balances of Governmental Funds to the Statement of Activities 32 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances - <br /> Budget and Actual - General Fund 33 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances - <br /> Budget and Actual - Impact Fees Fund 34 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances - <br /> Budget and Actual - Secondary Roads Construction Fund 35 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances - <br /> Budget and Actual -Transportation Fund 36 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances - <br /> Budget and Actual - Emergency Services District Fund 37 <br /> Statement of Fund Net Position - Proprietary Funds 39 <br />