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Elm <br />Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Fiscal Year Ended September 30, 2007 <br />INTRODUCTORY SECTION <br />Page <br />Number <br />LETTEROF TRANSMITTAL........................................................................................................1 <br />ORGANIZATIONCHART..... ....... ...... ........ ....... 00, ...... "I .......................... 00.0.0 ..... vi <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br />INFINANCIAL REPORTING................................................................................................ vii <br />FINANCIAL SECTION <br />INDEPENDENTAUDITORS' REPORT..........................................................................................1 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS.....................................................................3 <br />BASIC FINANCIAL STATEMENTS: <br />Government -wide Financial Statements: <br />Statementof Net Assets.... ..... I., ....... * . * 6 . . . . . . . . . . . . . ......................................... 6 .................... 17 <br />Statementof Activities. I I . I . . . . . . I . . . . . . . . . & 0 * . . . . . . . I I . . . . . . . . . . I . I . . . . . . 6 . . . . . . . . . . . . . . . . . . 4 0 . 0 . . . . . . . . . . . . . . . . . . . . . . . 18 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds...................................................................................20 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds............................................................................22 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />in Fund Balances of Governmental Funds to the Statement of Activities ......................24 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - General Fund.., ............. 0 ....... 1..0 .......... 0.., ............... 00 ....... 0 .......... 0.0.25 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Impact Fees Fund...........................................................................26 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Secondary Roads Construction Fund............................................27 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual -Transportation Fund.......................................................................28 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual - Emergency Services District Fund................................................29 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual — Land Acquisition Fund.................................................................30 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Budget and Actual — SHIP Hurricane Housing Recovery Grant Fund ........................... 31 <br />