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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS - CONTINUED <br />Fiscal Year Ended September 30, 2019 <br /> <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 Financial Statements 47 <br /> <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 109 <br /> Schedule of the County's Proportionate Share of the Net Pension Liability - Retiree <br /> Health Insurance Subsidy (HIS) Program Defined Benefit Pension Plan 109 <br /> Schedule of the County's Contributions - FRS Defined Benefit Pension Plan 110 <br /> Schedule of the County's Contributions - HIS Defined Benefit Pension Plan 110 <br /> Schedule of Changes in Net OPEB Liability and Related Ratios 111 <br /> Schedule of OPEB Contributions 112 <br /> Notes to Schedule of OPEB Contributions 113 <br /> Schedule of OPEB Investment Returns Multiyear 114 <br /> <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: <br /> Combining Balance Sheet - Nonmajor Governmental Funds 120 <br /> Combining Statement of Revenues, Expenditures and <br /> Changes in Fund Balances - Nonmajor Governmental Funds 128 <br /> Budgetary Comparison Schedules 134 <br /> Combining Statement of Net Position - Internal Service Funds 164 <br /> Combining Statement of Revenues, Expenses, and <br /> Changes in Fund Net Position - Internal Service Funds 165 <br /> Combining Statement of Cash Flows - Internal Service Funds 166 <br /> Combining Statement of Changes in Assets and Liabilities - Agency Fund 170 <br />