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2008-085A
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Last modified
3/28/2016 2:14:51 PM
Creation date
10/1/2015 1:53:17 AM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
03/18/2008
Control Number
2008-085A
Agenda Item Number
7.F.
Entity Name
Clerk of the Circuit Court Jeffrey K. Barton
Subject
Comprehensive Annual Financial Report Fiscal Year 2006-2007
Alternate Name
CAFR
Supplemental fields
SmeadsoftID
9515
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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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i <br /> ORGANIZATIONCHART . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & . * . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . 00 . 0 . 0 . . . . . vi <br /> CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br /> INFINANCIAL REPORTING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii <br /> FINANCIAL SECTION <br /> INDEPENDENTAUDITORS ' REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 <br /> MANAGEMENT ' S DISCUSSION AND ANALYSIS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . 3 <br /> BASIC FINANCIAL STATEMENTS : <br /> Government-wide Financial Statements : <br /> Statementof Net Assets . . . I . . . . . I . , . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . # . . . . . . . . . . . . . 17 <br /> Statementof Activities . , . . . . . . . . . I . . . . . . . . . . . . . . . . . . . . . . . I . , . . . . . . I ' ll . . . . . . . . . . . . <br />. . . 40 . 0 . . . . . . . . . . . . . . . . . . . . . . . 18 <br /> Fund Financial Statements : <br /> Balance Sheet - Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 <br /> Statement of Revenues , Expenditures , and Changes in <br /> Fund Balances - Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 <br /> Statement of Revenues , Expenditures , and Changes in Fund Balances - <br /> Budget and Actual - Impact Fees Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . 26 <br /> Statement of Revenues , Expenditures , and Changes in Fund Balances - <br /> Budget and Actual - Secondary Roads Construction Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . 27 <br /> Statement of Revenues , Expenditures , and Changes in Fund Balances - <br /> Budget and Actual - Transportation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . 28 <br /> Statement of Revenues , Expenditures , and Changes in Fund Balances - <br /> Budget and Actual - Emergency Services District Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . 29 <br /> Statement of Revenues , Expenditures , and Changes in Fund Balances - <br /> Budget and Actual — Land Acquisition Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . 30 <br /> Statement of Revenues , Expenditures , and Changes in Fund Balances - <br /> » <br /> Budget and Actual — SHIP Hurricane Housing Recovery Grant Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 <br />
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