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Indian River County, Florida <br />Changes in Fund Balances, Governmental Funds <br />Last Ten Fiscal Years <br />(modified accrual basis of accountine) <br />168 <br />2002 <br />2003 <br />2004 <br />2005 <br />Revenues <br />Taxes <br />$ 80,488,343 $ <br />86,120,084 $ <br />95,675,370 $ <br />104,012,925 <br />Permits, fees, and special assessments <br />4,746,172 <br />5,499,533 <br />11,788,168 <br />38,043,246 <br />Intergovernmental <br />20,802,982 <br />35,213,140 <br />26,588,303 <br />35,973,818 <br />Charges for services <br />11,368,399 <br />13,683,108 <br />14,282,587 <br />18,151,546 <br />Judgments, fines and forfeits <br />1,421,542 <br />1,584,737 <br />1,508,786 <br />1,715,875 <br />Interest <br />5,007,150 <br />2,999,915 <br />1,999,574 <br />4,083,164 <br />Miscellaneous <br />2,362,780 <br />1,964,177 <br />1,791,613 <br />1,398,166 <br />Total Revenues <br />126,197,368 <br />147,064,694 <br />153,634,401 <br />203,378,740 <br />Expenditures <br />Current: <br />General government <br />16,979,694 <br />18,446,787 <br />19,996,339 <br />20,107,020 <br />Public safety <br />45,352,323 <br />47,565,048 <br />55,792,130 <br />57,045,359 <br />Physical environment <br />1,473,749 <br />17,613,489 <br />1,751,551 <br />2,989,117 <br />Transportation <br />16,686,374 <br />19,442,909 <br />21,928,790 <br />21,285,597 <br />Economic environment <br />347,096 <br />583,850 <br />627,914 <br />713,019 <br />Human service <br />5,756,579 <br />6,178,917 <br />7,185,411 <br />7,270,391 <br />Culture/recreation <br />9,1 t 7,900 <br />18,378,068 <br />13,179,751 <br />15,062,134 <br />Court related <br />5,802,798 <br />5,998,260 <br />6,210,614 <br />5,630,734 <br />Debt service: <br />Principal <br />2,229,201 <br />2,881,492 <br />2,394,142 <br />2,239,663 <br />Interest and fiscal charges <br />1,621,178 <br />1,639,145 <br />1,333,392 <br />1,255,837 <br />Capital outlay <br />20,767,383 <br />12,228,005 <br />10,994,900 <br />15,779,577 <br />Total Expenditures <br />126,134,275 <br />150,955,970 <br />141,394,934 <br />149,378,448 <br />Excess of revenues over <br />(under) expenditures <br />63,093 <br />(3,891,276) <br />12,239,467 <br />54,000,292 <br />Other Financing Sources (Uses) <br />Debt issuance <br />11,000,000 <br />7,800,000 <br />Payments to escrow agent <br />(7,800,000) <br />Payments from capital leases <br />275,000 <br />291,562 <br />Transfers out <br />(302,227) <br />(157,870) <br />(193,611) <br />(193,365) <br />Transfers in <br />Total other financing sources (uses) <br />10,972,773 <br />(157,870) <br />97,951 <br />(193,365) <br />Net change in fund balances <br />$ 11,035,866 $ <br />(4,049,146) $ <br />12,337,418 $ <br />53,806,927 <br />Debt service as a percentage of <br />noncapital expenditures <br />4.0% <br />4.4% <br />3.1% <br />3.0% <br />168 <br />