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VAR 2 41 B o o K P,gGF. 692 <br />Continuing population growth in Indian River County will provide an increase <br />in the taxable value of land and buildings, increased sales tax collections, <br />increased gas tax revenues and much larger revenue collections from the <br />traffic impact fees. However, the increases in population will provide a <br />much greater demand on the services provided by the County and the <br />transportation network of the County. Careful planning and wise use of the <br />resources of the county wi l l be needed to insure that the quality of life <br />enjoyed by Indian River County residents does not deteriorate in the future. <br />CERTIFICATE OF ACHIEVEMENT <br />The Government Finance Officers Association of the United States and Canada <br />(GFOA) awarded a Certificate of Achievement for Excellence in Financial <br />Reporting to Indian River County, Florida for its Comprehensive Annual <br />Financial Report for the fiscal year ended September 30, 1985. <br />In order to be awarded a Certificate of Achievement a governmental unit must <br />publish an easily readable and efficiently organized Comprehensive Annual <br />Financial Report, which contents conform to program standards. Such reports <br />must satisfy both generally accepted accounting principles and applicable <br />legal requirements. <br />A Certificate of Conformance is valid for a period of one year only. We <br />believe our current report continues to conform to Certificate of Achievement <br />Program requirements, and we are submitting it to GFOA to determine its <br />eligibility for another certificate. <br />INDEPENDENT AUDIT <br />Section 11.45, Florida Statutes, requires an annual audit of all County <br />agencies. This requirement has been complied with and the unqualified <br />opinion of the auditors has been included in this report. <br />ACKNOWLEDGEMENTS <br />A comprehensive annual financial report of this nature could not have been <br />prepared without the dedicated efforts of all staff members concerned. I <br />would like to thank the staff of the Finance Department for their invaluable <br />assistance in the preparation of this report. <br />Thanks also go to Freda Wright, Clerk of the Circuit Court, the Board of <br />County Commissioners and staff for their interest and support in planning and <br />conducting the financial operations of the County in a responsible and <br />progressive manner. <br />Respectfully submitted, <br />L�Gt%i`Lj7 i �/�- <br />Edwin M. Fry, rel, CPA, <br />Finance Director <br />Mr. Landorf next reviewed the following Combined Balance <br />Sheet: <br />43 <br />