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2019-064C
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2019-064C
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Last modified
12/27/2019 12:59:57 PM
Creation date
4/23/2019 2:09:14 PM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
04/19/2019
Control Number
2019-064C
Agenda Item Number
9.A. (1 of 2)
Entity Name
Clerk of Circuit Court & Comptroller
Subject
Comprehensive Annual Financial Report
Note: Only Electronic Copy on File
Area
Fiscal Year 2017-2018
Alternate Name
CAFR
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Indian River County, Florida <br />Management's Discussion and Analysis <br />For the Year Ended September 30, 2018 <br />Proprietary funds <br />Unrestricted net position at the end of the year amounted to $18.2 million in the Solid Waste Disposal <br />District (SWDD) Fund, ($1.0) million in the Golf Course Fund, $6 7 million in the County Building <br />Fund, and $89.5 million in the County Utilities Fund. Other factors concerning the finances of these <br />funds have already been addressed in the discussion of the County's business -type activities. <br />GENERAL FUND BUDGETARY HIGHLIGHTS <br />During the year there was a $10.5 million increase in operating appropriations between the original and <br />final amended budget. The main components of the increase are as follows: <br />• $5.6 million grants appropriations and prior year rollovers for the Senior Resource Association <br />(SRA) to provide County -wide public transportation <br />• $1.5 million for capital improvements and purchases at recreational facilities <br />• $0.6 million for All Aboard Florida legal and professional services <br />• $0.5 million for building and equipment maintenance including purchase of portable generator <br />• $0.3 million in Hurricane Irma sheltering costs <br />Actual expenditures were $5.9 million lower than anticipated for the following reasons: <br />• $2.1 million in SRA grant costs not yet expended <br />• $1.1 million in unspent recreational capital expenditures <br />• $1.6 million in unspent professional and other contractual services <br />• $0.4 million in unspent salary and benefits expenditures <br />The General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and <br />Actual is shown on page 31. <br />15 <br />
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