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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS - CONTINUED <br />Fiscal Year Ended September 30, 2017 <br />Page <br />Number <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Position - Proprietary Funds 38 <br />Statement of Cash Flows - Proprietary Funds 40 <br />Statement of Fiduciary Net Position - Fiduciary Funds 44 <br />Statement of Changes in Fiduciary Net Position - <br />Other Postemployment Benefits Trust Fund 45 <br />Notes to the Financial Statements 47 <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 108 <br />Schedule of the County's Proportionate Share of the Net Pension Liability - Retiree Health <br />Insurance Subsidy (HIS) Program Defined Benefit Pension Plan 108 <br />Schedule of the County's Contributions - FRS Defined Benefit Pension Plan 109 <br />Schedule of the County's Contributions - HIS Defined Benefit Pension Plan 109 <br />Schedule of Changes in Net OPEB Liability and Related Ratios 110 <br />Schedule of OPEB Contributions 111 <br />Notes to Schedule of OPEB Contributions 112 <br />Schedule of Investment Returns Multiyear 113 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: <br />Combining Balance Sheet - Nonmajor Governmental Funds <br />120 <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances - Nonmajor Governmental Funds <br />128 <br />Budgetary Comparison Schedules <br />136 <br />Combining Statement of Net Position - Internal Service Funds <br />168 <br />Combining Statement of Revenues, Expenses, and <br />Changes in Fund Net Position - Internal Service Funds <br />169 <br />Combining Statement of Cash Flows - Internal Service Funds <br />170 <br />Combining Statement of Changes in Assets and Liabilities - Agency Fund <br />174 <br />