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2018-075RA
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Last modified
12/29/2020 11:14:35 AM
Creation date
10/8/2018 2:13:00 PM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
04/17/2018
Control Number
2018-075RA
Agenda Item Number
9.C.
Entity Name
Indian River County 2017 CAFR
Subject
Comprehensive Annual Financial Report Fiscal Yer 2016-2017
Alternate Name
Certificate of Achievement Excellence in Financial Report
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Indian River County, Florida <br />Management's Discussion and Analysis <br />For the Year Ended September 30, 2017 <br />GENERAL FUND BUDGETARY HIGHLIGHTS <br />During the year there was an $8.7 million increase in operating appropriations between the original and <br />final amended budget. The main components of the increase are as follows: <br />• $4.8 million grants appropriations and prior year rollovers for the Senior Resource Association <br />(SRA) to provide County -wide public transportation <br />• $0.5 million for All Aboard Florida legal and professional services <br />• $0.3 million in building and equipment maintenance including replacement carpeting at the <br />library <br />• $0.6 million in salary and benefit increases due to hurricane -related overtime and $0.2 million in <br />hurricane related operating expenses <br />Actual expenditures were $4.2 million lower than anticipated for the following reasons: <br />• $1.0 million in SRA grant costs not yet expended <br />• $0.4 million in unspent salary and benefits expenditures <br />• $1.0 million in unspent legal, professional, and other contractual services <br />The General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and <br />Actual is shown on page 31. <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, 2017, amounts to $787.2 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 less than 1%. <br />15 <br />
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