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EXHIBIT A <br /> Description of Indian River County and Records to be Audited <br /> 1 ) Indian River County encompasses approximately 497 square miles of land with an <br /> estimated population of 122 , 251 . It is located on the east coast of Florida , approximately 135 <br /> miles north of Miami and 100 miles east-southeast of Orlando . The City of Vero Beach is the <br /> County seat . <br /> 2 ) For reporting purposes , the Comprehensive Annual Financial Report will include the <br /> Board of County Commissioners , the Clerk of the Circuit Court , the Property Appraiser , the <br /> Sheriff, the Supervisor of Elections , and the Tax Collector . Also included in the financial <br /> statements are two blended component units , the Solid Waste Disposal District and the <br /> Emergency Services District . In addition , the Indian River County Housing Authority is <br /> included as a discretely presented component unit . <br /> 3 ) Accounting records for the Board of County Commissioners , including the Solid Waste <br /> Disposal District and the Emergency Services District , are maintained by the Clerk of the <br /> Circuit Court' s Finance Department , The Board ' s records include a general fund , 29 special <br /> revenue funds ( 29 reporting funds , rolled from 51 individual funds ) , 2 debt service funds , 2 <br /> capital projects funds , 4 enterprise funds , 3 internal service funds , 1 agency fund , an OPEB <br /> Trust fund , a general fixed assets account group , and a general long -term debt account <br /> group . The FY 2009 total operating and capital budget for the Board is approximately $ 201 . 9 <br /> million . Enterprise funds are used to account for the County' s Golf Course , Building <br /> Department , Water and Sewer Systems , and the Solid Waste Disposal District . <br /> 4 ) Accounting records for the Clerk of the Circuit Court are maintained by the Clerk' s <br /> staff. The Clerk ' s records include a general fund , 4 special revenue funds , 8 agency funds , <br /> and a general long -term debt account group . The total FY 2009 budget for the Clerk is <br /> approximately $ 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 , an agency fund , <br /> and a general long -term debt account group . The total FY 2009 budget for the Property <br /> Appraiser is approximately $ 3 . 2 million . <br /> 6 ) Accounting records for the Sheriff are maintained by the Sheriffs staff. The Sheriffs <br /> records include a general fund , special revenue funds , agency funds , one expendable trust <br /> fund , a general fixed assets account group , and a general long -term debt account group . <br /> The total FY 2009 budget for the Sheriff is approximately $41 . 1 million . <br /> 7 ) Accounting records for the Supervisor of Elections are maintained by the Supervisor' s <br /> staff . The Supervisor' s records include a general fund , a special revenue fund , and a general <br /> long -term debt account with a budget of approximately $ 1 . 3 million . <br /> 1 <br />