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• Enterprise Funds <br />Within governmental entities, there are often various departments that provide goods and services to <br />the public in a manner similar to the private sector. Such departments, classed under the general title <br />"enterprise funds," must raise revenues from outside the government sector. Generally, enterprise <br />departments assess a fee to the customer using the <br />goods or services provided by that department. In <br />Indian River County, the Utility System, Solid <br />Waste Disposal District, Golf Course, and Building <br />Division are enterprise funds. <br />Table 6.1 shows. that enterprise fund revenue <br />represented 24-.6-321.49% of Indian River County's <br />total funds for FY 20145/16. Figure 6.2 displays <br />the enterprise fund revenue collected by Indian <br />River County over the last six fiscal years. During <br />that time period, enterprise fund revenue increased <br />14.9220.52%. <br />• User Fees and Charges <br />User fees and charges represent revenue received by <br />the county for providing various general services. <br />Figure 6.3: User Fees and Charges by FY <br />$20,000 $18,077 $,8,558 <br />$18,000 $15,887 <br />$16,000 $15,030 $14,760 $15,533 <br />$14,000 <br />$12,000 <br />$10,000 <br />$8,000 <br />$6,000 <br />$4,000 <br />$2,000 <br />10/11 11/12 12/13 13/14 14/15 15/16 <br />Revenue (in thousands) <br />Source: Indian River Cou my Finance Department <br />Those fees and charges are necessary because taxes alone cannot totally keep up with the increasing <br />costs of services. This category includes fees collected by the Tax Collector's Office, the Clerk of <br />the Circuit Court, the Property Appraiser's Office, the Sheriff s Department, and the Recreation and <br />Parks Department. This category also includes other <br />miscellaneous user fees charged by the county for <br />general services not financed by other fund sources. <br />In FY 20145/1-56, user fees and charges represented <br />94I 6.54% of all funds collected by : Indian River <br />County. <br />Figure 6.3 displays user fees and charges collected <br />by Indian River County over the last six fiscal years. <br />During that time period, revenue from user fees and <br />charges varied, but overall increased 26-543.35%. <br />_. Special Assessments <br />Special assessments are compulsory payments levied <br />on real property for specific benefits generated by <br />public investments or services. By law, the <br />Community Development Department <br />Adopted , Ordinance 2017 - <br />Figure 6.4: Special Assessments <br />Revenue by FY <br />$800 $728 <br />$700 <br />$600 $520$536 <br />$500 , <br />$481 $505 <br />$397. <br />$400 <br />$300 <br />$200 <br />$100 <br />10/11 11/12 12/13 13/14 14/15 15/16 <br />■ Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Indian River County <br />4 <br />P2 51 <br />