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PI <br />INDIAN RIVER COUNTY, FLORIDA <br />NOTES TO FINANCIAL STATEMENTS - CONTINUED <br />Year Ended September 30, 1990 <br />11. Fund Equity - Continued: <br />C. The County has established certain reserves within the fund equity section of <br />the governmental funds. Reserved fund balances at September 30, 1990 consist of <br />the following: <br />Board of County Commissioners: <br />General Fund: <br />Reserved for emergency management <br />Funds for the emergency management <br />reserve are segregated in compliance <br />with an agreement between the County and <br />a mobile home park to be used solely for <br />emergency management purposes, a general <br />fund type expenditure. <br />Debt Service Funds: <br />Reserved for debt service - <br />Library Bonds <br />Refunding and Improvement Bonds <br />Route 60 Sewer Assessment Bonds <br />Route 60 Water Assessment Bonds <br />Rockridge Sewer Assessment Bonds <br />North County Sewer Assessment Bonds <br />These reserves represent fund balances <br />restricted to debt service requirements <br />of the revenue and general obligation bonds. <br />Capital Projects Funds: <br />Reserved for capital projects <br />Treasure Shores Park <br />Indian River Boulevard North <br />Optional Sales Tax <br />Library Construction <br />North County Sewer <br />These reserves are the fund balances that <br />are restricted to specified capital projects. <br />49 <br />Amount <br />S 40.000 <br />$ 245,515 <br />1,782,098 <br />890,659 <br />314,429 <br />43,806 <br />253,778 <br />S3.530.285 <br />$ 111,633 <br />5,131,061 <br />1,362,947 <br />2,569,183 <br />364,455 <br />S9.539.279 <br />