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r -MAR 2 4 1987
<br />BOOK 67 F'tti,r_ 658
<br />THE REPORTING ENTITY AND ITS SERVICES
<br />Indian River County is a Non -Charter County established under the
<br />Constitution and the Laws of the State of Florida. This Comprehensive Annual
<br />Financial Report includes the funds and account groups of the Board of County
<br />Commissioners and the Constitutional Officers (the Clerk of the Circuit
<br />Court, the Property Appraiser, the •Sheriff, the Supervisor of Elections and
<br />the Tax Collector). It also includes the following entities:
<br />The West Indian River County Fire District
<br />The North Indian River County Fire District
<br />The South Indian River County Fire District
<br />The Indian River County Law Library
<br />The Indian River County Housing Authority
<br />The Indian River County Hospital, Indian River County School Board District,
<br />and Indian River County Health Department are independent entities with
<br />separate taxing and budget authority and are not included in this report.
<br />Indian River County provides a full range of services contemplated by Statute
<br />and Ordinance, including General Government, Public Safety, Transportation,
<br />Physical and Economic Environment, Human Welfare, and Culture/Recreation
<br />services.
<br />GENERAL GOVERNMENTAL FUNCTIONS
<br />Total revenues for the General, Special Revenue, Debt Service, Capital
<br />Projects and Special Assessment Funds were $35,083,395, an increase of
<br />$7,224,781 over the 1985 fiscal year. Revenues for the 1986 fiscal year and
<br />the change from the previous year are as follows:
<br />The increase in taxes was due to the increase of the millage rate, first year
<br />collections of the local option gas tax and greater collections generated by
<br />the 1C Criminal Justice Facilities Tax. Increases in intergovernmental
<br />revenues were due to additional Federal and State grant monies, more funds
<br />received from State Revenue Sharing and increases of the 1/2C sales tax.
<br />Fees received by the Clerk and the Tax Collector and revenues from first year
<br />collections of traffic impact fees caused service charges to increase.
<br />Miscellaneous revenues increased due to an increase in interest earnings,
<br />higher collections of special assessments, sales of surplus County lands and
<br />increases in the general and administrative charges to the County's enter-
<br />prise funds.
<br />Total expenditures for The General, Special Revenues, Debt Service, Capital
<br />Projects and Special Assessment Funds were $37,513,067, an increase of
<br />$9,578,892 from the 1985 fiscal year. Expenditures for the 1986 fiscal year
<br />and the change from the previous year are as follows:
<br />INCREASE
<br />PERCENT (DECREASE)
<br />EXPENDITURES AMOUNT OF TOTAL OVER 1985
<br />Current:
<br />General Government $
<br />7,385,581
<br />19.7%
<br />INCREASE
<br />Public Safety
<br />10,375,256
<br />PERCENT
<br />(DECREASE)
<br />REVENUES
<br />AMOUNT
<br />OF TOTAL
<br />OVER 1985
<br />Taxes
<br />$ 22,249,158
<br />63.4 %
<br />$ 3,550,088
<br />Licenses and permits
<br />219,821
<br />6,365,280
<br />•6
<br />18.1
<br />17,251
<br />655,084
<br />Intergovernmental
<br />Charges for services
<br />2,191,524
<br />6.3
<br />617,366
<br />Fines and forfeitures
<br />558,281
<br />1.6
<br />77,616
<br />2,307,376
<br />Miscellaneous
<br />3,499,331
<br />10,0
<br />TOTAL REVENUES
<br />$ 35,083,395
<br />100.0 %
<br />$ 7,224,781
<br />The increase in taxes was due to the increase of the millage rate, first year
<br />collections of the local option gas tax and greater collections generated by
<br />the 1C Criminal Justice Facilities Tax. Increases in intergovernmental
<br />revenues were due to additional Federal and State grant monies, more funds
<br />received from State Revenue Sharing and increases of the 1/2C sales tax.
<br />Fees received by the Clerk and the Tax Collector and revenues from first year
<br />collections of traffic impact fees caused service charges to increase.
<br />Miscellaneous revenues increased due to an increase in interest earnings,
<br />higher collections of special assessments, sales of surplus County lands and
<br />increases in the general and administrative charges to the County's enter-
<br />prise funds.
<br />Total expenditures for The General, Special Revenues, Debt Service, Capital
<br />Projects and Special Assessment Funds were $37,513,067, an increase of
<br />$9,578,892 from the 1985 fiscal year. Expenditures for the 1986 fiscal year
<br />and the change from the previous year are as follows:
<br />INCREASE
<br />PERCENT (DECREASE)
<br />EXPENDITURES AMOUNT OF TOTAL OVER 1985
<br />Current:
<br />General Government $
<br />7,385,581
<br />19.7%
<br />$ 1,117,155
<br />1,874,461
<br />Public Safety
<br />10,375,256
<br />27.7
<br />870,381
<br />Physical Environment
<br />4,078,489
<br />10.9
<br />415,846
<br />Transportation
<br />4,853,646
<br />12.9
<br />313,952
<br />Economic Environment
<br />Human Services
<br />503,028
<br />1,215,961
<br />1.3
<br />3.2
<br />244,210
<br />Culture/Recreation
<br />1,068,594
<br />2.8
<br />178,545
<br />39
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