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INDIAN RIVER COUNTY, FLORIDA <br />NOTES TO FINANCIAL STATEMENTS - CONTINUED <br />Year Ended September 30, 1992 <br />14. Fund Eauitv - Continued: <br />Capital Projects Funds: <br />Reserved for capital projects - <br />Indian River Boulevard North $ 5,925,762 <br />Optional Sales Tax 3,403,741 <br />Gifford Road Construction 677,651 <br />510.007.154 <br />These reserves are the fund balances that <br />are restricted to specified capital projects. <br />D. The following is a summary of residual equity transfers made during the fiscal <br />year ended September 30, 1992: <br />General Fund $ <br />Special Revenue Funds: <br />Pistol Permits <br />Gifford Road Improvements <br />Debt Service Funds: <br />Route 60 Water Assessment Bonds <br />Capital Project Funds: <br />Treasure Shores Park <br />Gifford Road Construction <br />Enterprise Funds: <br />Water and Sewer System <br />Residual Eauity Transfers <br />increase in <br />In Out Contributions <br />102,153 $ - $ - <br />(3,929) - <br />(673,158) - <br />- (216,722) - <br />- (98,224) - <br />673,158 - - <br />- - 216,722 <br />S 775,311 S (992.033) S 216.722 <br />B-56 <br />