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INDIAN RIVER COUNTY, FLORIDA <br />NOTES TO FINANCIAL STATEMENTS - CONTINUED <br />Year Ended September 30, 1991 <br />13. Fund Equity - Continued: <br />C. The County has established certain reserves within the fund equity section of <br />the governmental funds. Reserved fund balances at September 30, 1991 consist of <br />the following: <br />B-53 <br />Amount <br />Board of County Commissioners: <br />General Fund: <br />Reserved for emergency management <br />$ 40,000 <br />Funds for the emergency management <br />reserve are segregated in compliance <br />with an agreement between the County and <br />a mobile home park to be used solely for <br />emergency management purposes, a general <br />fund type expenditure. <br />Debt Service Funds: <br />Reserved for debt service - <br />Library Bonds <br />$ 426,794 <br />Refunding and Improvement Bonds <br />1,872,098 <br />Route 60 Sewer Assessment Bonds <br />915,749 <br />Route 60 Water Assessment Bonds <br />110,976 <br />Rockridge Sewer Assessment Bonds <br />81,194 <br />North County Sewer Assessment Bonds <br />2,249,888 <br />$5,656,699 <br />These reserves represent fund balances <br />restricted to debt service requirements <br />of the revenue and general obligation bonds. <br />Capital Projects Funds: <br />Reserved for capital projects - <br />Treasure Shores Park <br />$ 161,029 <br />Indian River Boulevard North <br />8,142,496 <br />Optional Sales Tax <br />746,109 <br />Library Construction <br />365,861 <br />S9.415.495 <br />These reserves are the fund balances that <br />are restricted to specified capital projects. <br />B-53 <br />