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INDIAN RIVER COUNTY, FLORIDA
<br />NOTES TO FINANCIAL STATEMENTS - CONTINUED
<br />Year Ended September 30, 1992
<br />1. Summary of Significant Accounting Policies - Continued:
<br />S. Budgets and Budgetary Accounting - Continued
<br />(6) Revisions made to the original budget by the Board for unanticipated
<br />revenues were as follows:
<br />B-24
<br />Original
<br />Total
<br />Revised
<br />Budget
<br />Revisions
<br />Budget
<br />General Fund
<br />$42,786,468
<br />$(1,404,673)
<br />$41,381,795
<br />Special Revenue Funds:
<br />Road Improvement Fees
<br />5,773,665
<br />7,182
<br />5,780,847
<br />Police Academy
<br />55,000
<br />40,000
<br />95,000
<br />Section 8 - Rental
<br />Assistance
<br />1,195,395
<br />153,055
<br />1,348,450
<br />Secondary Road
<br />Construction
<br />1,472,500
<br />50,412
<br />1,522,912
<br />Transportation
<br />7,428,058
<br />484,129
<br />7,912,187
<br />Special Law Enforcement
<br />183,620
<br />(15,992)
<br />167,628
<br />South County Fire
<br />District
<br />5,937,505
<br />378,741
<br />6,316,246
<br />North County Fire
<br />District
<br />1,123,727
<br />63,795
<br />1,187,522
<br />West County Fire
<br />District
<br />204,904
<br />1,506
<br />206,410
<br />Tourist Development
<br />314,500
<br />127,000
<br />441,500
<br />Petition Paving
<br />2,299,300
<br />12,696
<br />2,311,996
<br />911 Surcharge
<br />228,800
<br />72,197
<br />300,997
<br />Street Lighting
<br />Districts
<br />155,060
<br />3,955
<br />159,015
<br />Debt Service Funds:
<br />Route 60 Sewer
<br />Assessment Bonds
<br />378,036
<br />1,605,501
<br />1,983,537
<br />North County Sewer
<br />Assessment Bonds
<br />1,038,538
<br />150,000
<br />1,188,538
<br />Capital Projects Funds:
<br />Treasure Shores Park
<br />800000
<br />270,000
<br />350,000
<br />Optional Sales Tax
<br />1,483,500
<br />730,385
<br />2,213,885
<br />Library Construction
<br />595,355
<br />(266,424)
<br />308,931
<br />(7) Budgets for the governmental
<br />fund types are
<br />adopted on
<br />a basis consistent
<br />with generally accepted accounting
<br />principles.
<br />(8) Appropriations for the County
<br />lapse at the
<br />close of the
<br />fiscal year.
<br />B-24
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