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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Fiscal Year Ended September 30, 2018 <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 1 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS 5 <br />BASIC FINANCIAL STATEMENTS: <br />Government -wide Financial Statements: <br />Statement of Net Position 21 <br />Statement of Activities 23 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds 24 <br />Reconciliation of Total Governmental Fund Balances to <br />Net Position of Governmental Activities 26 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds 28 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />in Fund Balances of Governmental Funds to the Statement of Activities 30 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - General Fund 31 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Impact Fees Fund 32 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Secondary Roads Construction Fund 33 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual -Transportation Fund 34 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Emergency Services District Fund 35 <br />Statement of Fund Net Position - Proprietary Funds 37 <br />