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section, and it is an unqualified opinion. <br />In the back of the <br />report are the various compliance requirements, and Ms. Hill <br />advised that those reports note no material weaknesses in the <br />internal control structure of the county. She then referred to <br />the transmittal letter, which gives an excellent overview of last <br />year's events, one of which is the implementation of the self- <br />insurance fund and the Risk Management Program. Excerpts from <br />said letter are as follows: <br />MAJOR INITIATIVES <br />During the 1989 fiscal year, the County completed the new minimum <br />security facility and started the third phase of the jail. The Golden <br />Sands Park was substantially completed and land was acquired in the <br />south part of the County to be used for a south County park. The <br />issuance of the Library Bonds provided funds to acquire the land to be <br />used as the sites for a new library in Vero Beach and in Sebastian. <br />The extension of Indian River Boulevard North was enhanced by the <br />acquisition of the right-of-way needed to build the Boulevard. Passage <br />of the one cent optional sales tax by referendum has provided the <br />County with a major source of funds to be used for future construction <br />projects, such as the new Courthouse facility, the new County Health <br />Building and expansion of the County Jail. <br />The County Community Development Department successfully completed the <br />Indian River County Comprehensive Plan. This Plan was prepared in <br />- accordance with Chapter 163, Florida.Statutes and Florida Administra- <br />tive Code rule 9J-5. The Comprehensive Plan serves as the guiding <br />document for future growth of the County and contains thirteen <br />sections, or elements, as follows: <br />1) Introductory Element <br />2) Land Use Element <br />3) Infrastructure Element <br />A. Sanitary Sewer Sub -Element <br />B. Potable Water Sub -Element <br />C. Solid Waste Sub -Element <br />D. Natural Groundwater Aquifer Recharge Sub -Element <br />- E. Drainage Sub -Element <br />" 4) Traffic Circulation Element <br />.5) Mass Transit Element <br />6) Port, Aviation, and Related Facilities Element <br />7) Housing Element <br />8) Conservation Element <br />9) Coastal Management Element <br />10) Recreation and Open Space Element <br />11) Economic Development Element <br />12) Capital Improvement Element <br />13) Intergovernmental Coordination Element <br />Each element contains background data and an analysis of existing <br />conditions and a set of goals, objectives and policies; the Capital <br />Improvement Element identifies existing funding sources and potential <br />funding sources that can be used to accomplish the future needs of the <br />County. Robert M. Keating, ACIP, Director, Community Development, and <br />his staff are to be congratulated for the excellence of their work and <br />the dedication they had to completing the Comprehensive Plan. <br />During the 1989 fiscal year, the County established a self-insurance <br />fund to account for risk management. This fund provides coverage for <br />worker's compensation claims, general or auto liability claims, <br />property damage claims and errors or omissions claims. The County also <br />established an aggregate loss fund of $600,000 and purchased an <br />umbrella insurance policy for losses in excess of coverage provided by <br />the Fund. 21 <br />MAR 2 71990 Boor. Ur 7 <br />