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Waste Disposal District and the Emergency Services District . In addition, the <br /> Indian River County Housing Authority is included as a discretely presented <br /> component unit . <br /> 3 ) Accounting records for the BOCC , including the Solid Waste Disposal District <br /> and the Emergency Services District, are maintained by the Clerk of the Circuit <br /> Court' s Finance Department . The BOCC ' s records include a general fund, 29 <br /> special revenue funds (29 reporting funds , rolled from 51 individual funds) , 2 debt <br /> service funds (2 reporting fiends , rolled from 3 individual funds) , 2 capital projects <br /> funds , 4 enterprise funds (4 reporting funds , rolled from 6 individual funds) , 3 <br /> internal service funds ( 3 reporting funds , rolled from 4 individual funds) , 1 <br /> agency fund, an OPEB Trust fund, a general fixed assets account group , and a <br /> general long -term debt account group . The FY 2009 operating and capital <br /> expenditures for the BOCC totaled $ 201 . 9 million . Enterprise funds are used to <br /> account for the County' s Golf Course , Building Department , Water and Sewer <br /> Systems , and the Solid Waste Disposal District . <br /> 4) Accounting records for the Clerk of the Circuit Court are maintained by the <br /> Clerk' s staff. The Clerk' s records include a general fund , 4 special revenue funds , <br /> 8 agency funds , and a general long-term debt account group . The FY 2009 <br /> operating and capital expenditures for the Clerk totaled $ 6 . 6 million . <br /> 5 ) Accounting records for the Property Appraiser are maintained by the Property <br /> Appraiser' s staff. The Property Appraiser' s records include a general fund, and a <br /> general long-term debt account group . The FY 2009 operating and capital <br /> expenditures for the Property Appraiser totaled $ 3 . 2 million . <br /> 6) Accounting records for the Sheriff are maintained by the Sheriffs staff. The <br /> Sheriffs records include a general fund, special revenue funds , agency funds , a <br /> general fixed assets account group , and a general long -term debt account group . <br /> The FY 2009 operating and capital expenditures for the Sheriff totaled $41 . 1 <br /> million . <br /> 7) Accounting records for the Supervisor of Elections are maintained by the <br /> Supervisor' s staff. The Supervisor' s records include a general fund , a special <br /> revenue fund , and a general long-term debt account group . The FY 2009 <br /> operating and capital expenditures for the Supervisor of Elections totaled $ 1 . 3 <br /> million . <br /> 8 ) The Tax Collector ' s staff maintains accounting records for the Tax Collector . <br /> The Tax Collector' s records include a general fund, agency funds , and a general <br /> long-term debt account group . The FY 2009 operating and capital expenditures <br /> for the Tax Collector totaled $ 3 . 2 million . <br /> Page 5 <br />