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INDIAN RIVER COUNTY, FLORIDA <br />FINANCIAL STATEMENTS <br />FISCAL YEAR ENDED SEPTEMBER 30, 1992 <br />TABLE OF CONTENTS <br />REPORT OF INDEPENDENT ACCOUNTANTS <br />B-1 <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(COMBINED STATEMENTS - OVERVIEW) <br />Combined Balance Sheet - All Fund Types and Account Groups <br />B-4 <br />Combined Statement of Revenues, Expenditures and Changes in Fund <br />Balances - All Governmental Fund Types and Expendable Trust Fund <br />B-6 <br />Combined Statement of Revenues, Expenditures and Changes in Fund <br />Balances - Budget and Actual - All Governmental Fund Types <br />B-8 <br />Combined Statement of Revenues, Expenses and Changes in Retained <br />Earnings - All Proprietary Fund Types <br />B-12 <br />Combined Statement of Cash Flows - All Proprietary Fund Types <br />B-13 <br />Notes to Financial Statements <br />B-15 <br />COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS <br />Enterprise Funds: <br />Combining Balance Sheet <br />B-62 <br />Combining Statement of Revenues, Expenses and Changes in <br />Retained Earnings <br />B-66 <br />Combining Statement of Cash Flows <br />B-68 <br />