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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Fiscal Year Ended September 30, 2019 <br /> <br /> <br />INTRODUCTORY SECTION <br /> <br /> Page <br /> Number <br /> <br />LETTER OF TRANSMITTAL i <br /> <br />ORGANIZATION CHART vii <br /> <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br /> IN FINANCIAL REPORTING viii <br /> <br />FINANCIAL SECTION <br /> <br />INDEPENDENT AUDITORS’ REPORT 1 <br /> <br />MANAGEMENT’S DISCUSSION AND ANALYSIS 5 <br /> <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 />