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Indian River County, Florida <br />Management’s Discussion and Analysis <br />For the Year Ended September 30, 2019 <br />16 <br /> <br /> <br />Governmental activities had the following major increases during the fiscal year: <br /> <br /> An increase in equipment primarily due to the purchase of department vehicles, heavy roadway <br />equipment and emergency services vehicles. <br /> An increase in infrastructure due to the completion of the Osprey Acres Stormwater project. <br /> <br />Governmental activities only major decrease occurred in construction in progress as a result of numerous <br />completed projects during the fiscal year. <br /> <br />Business-type activities major increases were in construction in progress due to the landfill expansion <br />project and land due to the purchase of a property by the Utilities fund. <br /> <br />Business-type activities only major decrease occurred in buildings and improvements as a result of <br />increasing depreciation on existing assets. <br /> <br /> <br /> <br /> <br /> <br />Additional information on the County’s capital assets can be found in Note 5 on pages 67-69 of this <br />report.