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Rn <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 />A. Reporting Entity - Continued - Applying the criteria above has caused the <br />inclusion of the following entities: <br />Indian River County Housing Authority (IRCHA) - The IRCHA was included in the <br />report because the Board provides the primary funding for the operations of the <br />IRCHA. The Board maintains budgetary control over the operating costs of the <br />IRCHA. In addition, they provide use of certain furniture and equipment to the <br />IRCHA at no charge. Due to the proprietary nature of the IRCHA's operations, <br />the IRCHA is reported as an enterprise fund. For budgetary control, the Board <br />maintains a Special Revenue Fund to account for the operating costs of the <br />IRCHA. Funding is provided from operating transfers from the Board's General <br />Fund and operating grants received from the State of Florida. Since the oper- <br />ating costs of IRCHA have been properly reported in the enterprise fund, the <br />Special Revenue Fund has been eliminated for the purposes of this report. <br />Appropriations from the Board totaled $74,235 and the related actual operating <br />costs totaled $70,702 for the fiscal year. The IRCHA cannot overspend appropri- <br />ations in total. <br />Indian River County Law Library (IRCLL) - The IRCLL was included in the report <br />because a member of the Board serves on the IRCLL Board, the facilities for the <br />IRCLL are provided by the Board, and funds are provided to the IRCLL under a <br />special act passed by the Florida State Legislature at the request of the <br />Board. In prior years, the IRCLL was reported as a special revenue fund. As of <br />October le 1989, the IRCLL became a department of the Board of County <br />Commissioners' General Fund. On October 1, 1989, a residual fund equity <br />transfer out of the IRCLL Special Revenue Fund to the Indian River County <br />General Fund in the amount of $8,569 was made. <br />North Indian River County Fire District, West Indian River County Fire District, <br />and South Indian River County Fire District - The fire districts were included <br />in the report because the Board sits as the Board for each fire district, <br />approves the budget and sets the millage rate for each fire district, and desig- <br />nates the management of each fire district. The fire districts are reported as <br />special revenue funds. <br />The following entities, which meet the scope of public service criteria, <br />excluded from this report: <br />have been <br />Indian River County School Board District (IRCSBD) - The IRCSBD has a separately <br />elected board, maintains its own financial records and reports to the Florida <br />Department of Education. <br />Indian River County Hospital (IRCH) - The IRCH has a separately elected board, <br />maintains its own financial records, can issue debt with the approval of its <br />board or the voters, and issues its own report. <br />Indian River County Mosquito Control District (IRCMCD) - The IRCMCD has a sepa- <br />rately elected board, maintains its own financial records, and issues its own <br />report. <br />14 <br />