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EXISTING CONDITIONS <br />The existing conditions section describes the county's revenues and <br />expenditures from an historical as well as from a current <br />perspective. As shown in Table _13.1, sources of funds are first <br />described by categories such as local, state and federal revenues. <br />Then the revenues are described in the overall general format that <br />the county's financial reports are prepared, which is shown in <br />Table 13.2. <br />Tables 13.3 and 13.4 provide further breakdowns of revenue sources <br />which are specifically earmarked for traffic circulation, potable <br />water, sanitary sewer and solid waste related expenditures. <br />Also, a historical and current description of the county's overall <br />general expenditures is provided. As shown in Table 13.5, these <br />expenditures are described in categories according to the financial <br />reporting method mandated by the state. The last part of the <br />existing conditions section describes the county's existing debt as <br />shown in Table 13.7. <br />Both the public education district and health systems are <br />countywide; however, the county does not have jurisdiction over <br />these systems. The Indian River County School Board has <br />jurisdiction over the public education system and the Florida <br />Department of Health and Rehabilitation has jurisdiction over the <br />county's public health system. There are two hospitals located in <br />the county. One is owned and operated by a private corporation <br />the other is a public hospital governed by the established Indian <br />River County Hospital District. The geographic service area and <br />location of the major system components for the public education <br />and public health systems are identified in Figure 13.1 of this <br />element. Also, these public facilities are discussed in further <br />detail in the Land Use Element of this plan. <br />Financial Resources <br />One of the most important functions of the Capital Improvements <br />Element is the development of an inventory of the major sources of <br />revenue available to the county. These revenue sources determine <br />the county's capability to fund needed capital improvements. The <br />revenue sources are categorized into three main areas. They are <br />local, state and federal revenue sources. Table 13.1 lists the <br />county's local, state and federal revenue sources by the three main <br />categories. Alse; Table 13.1.1 indicates the amount of revenue and <br />the percentage of total revenue for FY 198991-9892 for each revenue <br />source. <br />Also.. the financial resources of the county are categorized <br />according to the county's Comprehensive Annual Financial Reports <br />