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Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2006 NOTE 1— SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES — Continued A. Reporting Entity — Continued aBlended Component Units rdinance 87-67, the of Solid Waste Disposal District (SWDD) a —a Created SWDD and sets the noon ad valorem assessment fees County Commissioners serves as the Boar for the SWDD. Although legally separate, the SWDD is appropriately blended as a proprietary fund type (enterprise) component unit into the primary government. Emergency Services District (EMS) — Created pursuant to County Ordinance 90-25, the Board of County Commissioners serves as the Board appropriately e bleS and nded as sntalfund type (special revenue) r Although legally separate, the EMS is approp ynded asagovernmental component unit into the primary government. U Discretely Presented Component Unit Indian River County Housing Authority (IRCHA) — Created pursuant to Chapter 421, Florida Statutes, a the IRCHA, whose Board is appointed by the State of Florida, provides subsidized public housing in accordance with federal legislation. The County provides the primary funding for the operations of the IRCHA, maintains budgetary control over the operating costs of the IRCHA, and provides use of certain a furniture and equipment at no charge. Appropriations from the County totaled $178,080 and the related actual operating costs totaled $168,239 for the fiscal year. Since the IRCHA is fiscally dependent on the County, it has been reported in a separate column in the government -wide financial statements to emphasize that it is legally separate from the government. The IRCHA is presented as a proprietary fund type. Separate financial statements for the Solid Waste Disposal District and the Emergency Services District are not available. Separate financial statements for the Indian River County Housing Authority are available in the administrative office located at 1028 20th Place, Vero Beach, Florida 32960. Because the component units have been reported as if they are part of the County, there are limited a instances where special note reference or separation will be required. If no separate note reference or categorization is made, the user should assume that information presented is equally applicable. B. Measurement Focus And Basis Of Accounting n The basic financial statements of the County are composed of the following: Government -wide financial statements (� • Fund financial statements �J . Notes to the financial statements 1 a43