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<br />INDIAN RIVER COUNTY, FLORIDA
<br />NOTES TO FINANCIAL STATEMENTS - CONTINUED
<br />Year Ended September 30, 1990
<br />1. Summary of Significant Accounting Policies - Continued:
<br />Q. Budgets and Budgetary Accounting - Continued
<br />(6) Revisions made to the original budget by the Board for unanticipated
<br />revenues were as follows:
<br />Original Total Revised
<br />Budget Revisions Budget
<br />General Fund $33,220,030 $1,2.74,014 $34,494,044
<br />Special Revenue Funds:
<br />Road Improvement Fees 3,426,889 598,000 4,024,889
<br />Police Academy 37,000 61,500 98,500
<br />Court Facilities 79,132 8,162 87,294
<br />Section 8 - Rental
<br />Assistance 974,237 23,910 998,147
<br />Road and Bridge 6,397,482 11,000 6,408,482
<br />Special Law
<br />Enforcement 6,310 10,310 16,620
<br />Parks Development 4,750 138,035 142,785
<br />South County Fire
<br />District 5,324,410 9,600 5,334,010
<br />West County Fire
<br />District 62,292 (2,117) 60,175
<br />Environmental
<br />Control Board 14,618 3,200 17,818
<br />Tourist Development 208,775 189,925 398,700
<br />Street Lighting
<br />Districts 131,883 4,164 136,047
<br />Capital Projects Funds:
<br />Indian River Boulevard
<br />North 5,068,800 1,351,009 6,419,809
<br />Treasure Shores Park 121,425 121,425
<br />Golden Sands Park 135,122 135,122
<br />(7) Budgets for the governmental fund types are adopted on a basis consistent
<br />with generally accepted accounting principles.
<br />(8) Appropriations for the County lapse at the close of the fiscal year.
<br />R. Total Columns on Combined Statements - Overview - Total columns on the combined
<br />statements are captioned "Memorandum Only" to indicate that they are presented
<br />only to facilitate financial analysis. Data in these columns do not present
<br />financial position, results of operations, or changes in financial position in
<br />conformity with generally accepted accounting principles. Neither are such data
<br />comparable in a consolidation. Interfund eliminations have not been made in the
<br />aggregation of these data.
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