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EXHIBIT A Description of Indian River County and Records to be Audited 1) Indian River County encompasses approximately 497 square miles of land with an estimated population of 154,939. It is located on the east coast of Florida, approximately 135 miles north of Miami and 100 miles east-southeast of Orlando. The City of Vero Beach is the County seat. 2) For reporting purposes, the Comprehensive Annual Financial Report will include the Board of County Commissioners (BOCC), the Clerk of the Circuit Court/Comptroller, the Property Appraiser, the Sheriff, the Supervisor of Elections, and the Tax Collector. Also included in the financial statements are two blended component units, the Solid Waste Disposal District and the Emergency Services District. 3) Accounting records for the Board of County Commissioners, including the Solid Waste Disposal District and the Emergency Services District, are maintained by the Clerk of the Circuit Court's Finance Department. The Board's records include a general fund, 31 special revenue funds (29 reporting funds, rolled from 49 individual funds), 2 debt service funds, 1 capital projects fund, 4 enterprise funds, 3 internal service funds (3 reporting funds, rolled from 4 individual funds), 1 agency fund, an OPEB Trust fund, a general fixed assets account group, and a general long-term debt account group. The FY 2019 total operating and capital expenditures for the BOCC totaled $232.9 million. Enterprise funds are used to account for the County's Golf Course, Building Department, Water and Sewer Systems, and the Solid Waste Disposal District. 4) Accounting records for the Clerk of the Circuit Court are maintained by the Clerk's staff. The Clerk's records include a general fund, a special revenue fund, 8 agency funds, and a general long-term debt account group. The total FY 2019 budget for the Clerk is approximately $6.7 million. 5) Accounting records for the Property Appraiser are maintained by the Property Appraiser's staff. The Property Appraiser's records include a general fund, and a general long-term debt account group. The total FY 2019 budget for the Property Appraiser is approximately $3.8 million. 6) Accounting records for the Sheriff are maintained by the Sheriffs staff. The Sheriffs records include a general fund, a special revenue fund (1 reporting fund, rolled from 14 individual funds), agency funds, a general fixed assets account group, and a general long- term debt account group. The total FY 2019 budget for the Sheriff is approximately $50.4 million. 7) Accounting records for the Supervisor of Elections are maintained by the Supervisor's staff. The Supervisor's records include a general fund, a special revenue fund, and a general long-term debt account group with a FY 2019 budget of approximately $1.4 million. 1