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County Government Indian River County is governed by a five member Board of County Commissioners (the "Commission"). Each member represents one of five districts, elected at large (Countywide) for staggered terms of four years. The Commission elects the Chairman and the Vice -Chairman. A County Administrator is appointed by the Board and is responsible for implementing the policies set forth by the Commission. The Administrator is charged withthe fiscal control of the resources of the County as well. Shown below is a listing of the Commissioners by district and the expiration of their respective term: Term Expires District Commissioner November District 1 Fran B. Adams 2004 District 2 Arthur R. Neuberger 2006 District 3 Kenneth R. Macht, Chairman 2004 District 4 Thomas S. Lowther 2006 District 5 Caroline D. Ginn, Vice Chairman 2004 Indian River County, on a whole, has a number of taxing authorities that can set ad valoremmillage rates for various purposes. These consist of county, school, municipality, water management and independent authorities. However, as used throughout this document, Indian River County shall refer to only those county responsibilities under the Board of County Commissioners. Other elected officials, Constitutional Officers serving county -wide are a Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff and Clerk of the Circuit Court who also serves as the Clerk to the Board of County Commissioners. COUNTY FINANCIAL MATTERS The County's accounting records forgeneralgovemmentaloperations aremaintainedonamodified accrual basis, with revenues being recorded when available and measurable and expenditures being recorded when the services or goods are received and the liabilities are incurred. Accounting records for the County's proprietary funds are maintained on the accrual basis. The County operates on a fiscal year ("Fiscal Year") of October 1 to September 30. Internal accounting controls for the County are designed to provide reasonable, but not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use or disposition and the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits 22