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INDIAN RIVER COUNTY, FLORIDA <br />FINANCIAL STATEMENTS <br />FISCAL YEAR ENDED SEPTEMBER 30, 1988 <br />TABLE OF CONTENTS <br />REPORTOF INDEPENDENT ACCOUNTANTS.....................................................A-1 <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(COMBINED STATEMENTS - OVERVIEW) <br />Combined Balance Sheet - All Fund Types and <br />Account Groups....................................................................A-3 <br />Combined Statement of Revenues, Expenditures and <br />Changes in Fund Balances - All Governmental Fund <br />Types and Expendable Trust Fund...................................................A-5 <br />Combined Statement of Revenues, Expenditures and <br />Changes in Fund Balances - Budget and Actual - <br />AllGovernmental Fund Types.......................................................A-7 <br />Combined Statement of Revenues, Expenses and Changes <br />in Retained Earnings - All Proprietary Fund Types................................A-11 <br />Combined Statement of Changes in Financial Position - <br />A1lProprietary Fund Types.......................................................A-13 <br />Notes to Financial Statements......................................................A-14 <br />COMBINING FINANCIAL STATEMENTS <br />Enterprise Funds: <br />Combining Balance Sheet..........................................................A-53 <br />Combining Statement of Revenues, Expenses and <br />Changes in Retained Earnings...................................................A-57 <br />Combining Statement of Changes in Financial Position.............................A-59 <br />EXHIBIT A <br />