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INDIAN RIVER COUNTY, FLORIDA <br />NOTES TO FINANCIAL STATEMENTS - CONTINUED <br />Year Ended September 30, 1991 <br />1. Summary of Significant Accounting Policies - Continued: <br />A. Reporting Entity - Continued - Applying the criteria above has caused the <br />inclusion of the following entities: <br />Indian River County Housing Authority (IRCHA) - The IRCHA was included in the <br />report because the Board provides the primary funding for the operations of the <br />IRCHA. The Board maintains budgetary control over the operating costs of the <br />IRCHA. In addition, they provide use of certain furniture and equipment to the <br />IRCHA at no charge. Due to the proprietary nature of the IRCHA's operations, <br />the IRCHA is reported as an enterprise fund. For budgetary control, the Board <br />maintains a Special Revenue Fund to account for the operating costs of the <br />IRCHA. Funding is provided from operating transfers from the Board's General <br />Fund and operating grants received from the State of Florida. Since the oper- <br />ating costs of IRCHA have been properly reported in the enterprise fund, the <br />Special Revenue Fund has been eliminated for the purposes of this report. <br />Appropriations from the Board totaled $88,678 and the related actual operating <br />costs totaled $78,345 for the fiscal year. The IRCHA cannot overspend appropri- <br />ations in total. <br />North Indian River County Fire District, West Indian River County Fire District, <br />and South Indian River County Fire District - The fire districts were included <br />in the report because the Board sits as the Board for each fire district, <br />approves the budget and sets the millage rate for each fire district, and desig- <br />nates the management of each fire district. The fire districts are reported as <br />special revenue funds. <br />The following entities, which meet the scope of public service criteria, have been <br />excluded from this report: <br />Indian River County School Board District (IRCSBD) - The IRCSBD has a separately <br />elected board, maintains its own financial records and reports to the Florida <br />Department of Education. <br />Indian River County Hospital (IRCH) - The IRCH has a separately elected board, <br />maintains its own financial records, can issue debt with the approval of its <br />board or the voters, and issues its own report. <br />Indian River County Mosquito Control District (IRCMCD) - The IRCMCD has a sepa- <br />rately elected board, maintains its own financial records, and issues its own <br />report. <br />Indian River County Health Department (IRCHD) - The Board does provide some <br />funds for the operations of the IRCHD, sets part of the fee schedule, and must <br />provide the facilities for the IRCHD. However, the Florida Department of Health <br />and Rehabilitation appoints the management of the IRCHD, maintains the financial <br />records, and includes the IRCHD in its own report. The funds and facilities <br />provided by the Board are mandated by the Florida State Statutes. <br />B-14 <br />