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Indian River County, Florida <br /> COMPREHENSIVE ANNUAL FINANCIAL REPORT <br /> TABLE OF CONTENTS - CONTINUED <br /> Fiscal Year Ended September 30, 2015 <br /> Page <br /> Number <br /> Statement of Revenues, Expenses, and Changes in <br /> Fund Net Position- Proprietary Funds 40 <br /> Statement of Cash Flows - Proprietary Funds 42 <br /> Statement of Fiduciary Net Position - Fiduciary Funds 46 <br /> Statement of Changes in Fiduciary Net Position - <br /> Other Postemployment Benefits Trust Fund 47 <br /> Notes to the Financial Statements 49 <br /> REQUIRED SUPPLEMENTARY INFORMATION: <br /> Schedule of the County's Proportionate Share of the Net Pension Liability- Florida <br /> Retirement System (FRS) Defined Benefit Pension Plan 114 <br /> Schedule of the County's Proportionate Share of the Net Pension Liability- Retiree Health <br /> Insurance Subsidy (HIS) Program Defined Benefit Pension Plab 114 <br /> Schedule of the County's Contributions - FRS Defined Benefit Pension Plan 1.1.5 <br /> Schedule of the County's Contributions - HIS Defined Benefit Pension Plan 115 <br /> Schedule of Funding Progress - Other Postemployment Benefits Plan 1.1.6 <br /> Schedule of Employer Contributions - Other Postemployment Benefits Plan 116 <br /> COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: <br /> Combining Balance Sheet -Nonmajor Governmental Funds 122 <br /> Combining Statement of Revenues, Expenditures and <br /> Changes in Fund Balances -Nonmajor Governmental Funds 130 <br /> Budgetary Comparison Schedules 138 <br /> Combining Statement of Net Position- Internal Service Funds 170 <br /> Combining Statement of Revenues, Expenses, and <br /> Changes in Fund Net Position - Internal Service Funds 171 <br /> Combining Statement of Cash Flows - Internal Service Funds 172 <br /> Combining Statement of Changes in Assets and Liabilities -Agency Fund 176 <br />