Laserfiche WebLink
Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS - CONTINUED <br />Fiscal Year Ended September 30, 2020 <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 />REQUIRED SUPPLEMENTARY INFORMATION: <br />Schedule of the County's Proportionate Share of the Net Pension Liability - <br />Florida Retirement System (FRS) Defined Benefit Pension Plan <br />Schedule of the County's Proportionate Share of the Net Pension Liability - <br />Retiree Health Insurance Subsidy (HIS) Program Defined Benefit Pension Plan <br />Schedule of the County's Contributions - FRS Defined Benefit Pension Plan <br />Schedule of the County's Contributions - HIS Defined Benefit Pension Plan <br />Schedule of Changes in Net OPEB Liability and Related Ratios <br />Schedule of OPEB Contributions <br />Notes to Schedule of OPEB Contributions <br />Schedule of OPEB Investment Returns Multiyear <br />113 <br />113 <br />114 <br />114 <br />115 <br />116 <br />117 <br />118 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: <br />Combining Balance Sheet - Nonmajor Governmental Funds 124 <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances - Nonmajor Governmental Funds 130 <br />Budgetary Comparison Schedules 137 <br />Combining Statement of Net Position - Internal Service Funds 168 <br />Combining Statement of Revenues, Expenses, and <br />Changes in Fund Net Position - Internal Service Funds 169 <br />Combining Statement of Cash Flows - Internal Service Funds 170 <br />Combining Statement of Changes in Assets and Liabilities - Agency Fund 174 <br />