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Description of Indian River County and Records to be Audited <br />1) Indian River.County encompasses approximately 497square miles of land with an <br />estimated population of 140,955.. It is located on the east coast of Florida, approximately 135 <br />miles north of Miami and 100 miles east-southeast.of Orlando. The City of Vero Beach is the <br />County seat. <br />2) For reporting purposes, the Comprehensive Annual Financial -Report will include the <br />Board of County Commissioners; the Clerk of the Circuit Court, .the Property Appraiser, the <br />Sheriff, the Supervisor of Elections, and the Tax Collector. Also included in the financial <br />statements, are two blended component units, the Solid Waste Disposal District and the <br />Emergency Services. District. <br />3) Accounting records for the Board of County Commissioners, including the Solid Waste <br />Disposal District and. the Emergency Services District, are maintained by the Clerk. of the <br />Circuit Court's Finance Department. The Board's records include a general fund, 28 special <br />revenue funds (28 reporting funds, rolled from 49 individual funds), 2.debt service funds, 1 <br />capital projects funds, 4 enterprise funds, 3 internal service _funds, 1.:8gency fund, an OPEB <br />Trust fund, a general fixed assets account group, and a: general:: long-term debt account <br />group. The FY 2014 total operating and capital budget for the Board is approximately $181.6 <br />million. Enterprise funds are usedto account for the County's Golf Course, Building <br />Department, Water and Sewer Systems, and the Solid Waste Disposal District. <br />4) Accounting. records :for the -Clerk of :the Circuit. Court. are maintained by the Clerk's <br />staff. The Clerk's records include a general fund, 4 special revenue funds, 8 agency funds,. . <br />and .a general::long-term debt account group. The total FY 2014 _.budget for the *Clerk is <br />approximately $6.1 million: <br />5) Accounting records for the Property Appraiser are maintained by: the Property <br />Appraiser's staff. The Property Appraiser's records include a general fund, and a general <br />Tong-term.debt account group. The total FY 2014 budget for the Property_ Appraiser is <br />approximately $3.1 million. <br />6) Accounting records for the. Sheriff are maintained- by the Sheriffs staff. The Sheriffs <br />records include. a general fund, special revenue. funds, agency funds, a general fixed assets <br />account group, and a .general long-term debt account group. The total FY 2014 budget for <br />the Sheriff is approximately $39.6 million. <br />7) ..Accounting records for the Supervisor of Electionsare maintained by the Supervisor's . <br />staff; The Supervisor's records :include :a general fund, a .special revenue fund; and a general <br />long-term debt account group with a FY 2014 budget of approximately $1.1 million. <br />8) .:.:The Tax Collector's staff: maintains_ accounting records for the Tax Collector. The Tax <br />Collector's.- records include a general fund, agency funds, and a general long-term debt <br />account group. The total FY 2014 budget for the Tax Collector is approximately $3.4 million. <br />1 <br />