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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 />S. Budgets and Buddetary Accounting - Continued
<br />(6) Revisions made to the original budget by the Board for unanticipated
<br />revenues were as follows:
<br />B-22
<br />Original
<br />Total
<br />Revised
<br />Budget
<br />Revisions
<br />Budget
<br />General Fund
<br />$37,557,542
<br />$3,032,355
<br />$40,589,897
<br />Special Revenue Funds:
<br />Road Improvement Fees
<br />5,205,000
<br />69,290
<br />5,274,290
<br />Police Academy
<br />40,000
<br />39,000
<br />79,000
<br />Section 8 - Rental
<br />Assistance
<br />1,042,886
<br />135,594
<br />1,178,480
<br />Secondary Road
<br />Construction
<br />-
<br />42,545
<br />42,545
<br />Road and Bridge
<br />71310,392
<br />86,653
<br />71397,045
<br />South County Fire
<br />District
<br />5,642,143
<br />286,501
<br />5,928,644
<br />North County Fire
<br />District
<br />859,394
<br />190,278
<br />1,049,672
<br />Environmental
<br />Control Board
<br />38,155
<br />(38,155)
<br />-
<br />Tourist Development
<br />216,968
<br />20,000
<br />236,968
<br />911 Surcharge
<br />280,500
<br />6,196
<br />286,696
<br />Street Lighting
<br />Districts
<br />145,958
<br />3,250
<br />149,208
<br />Debt Service Funds:
<br />Route 60 Water
<br />Assessment Bonds
<br />100,921
<br />269,944
<br />370,865
<br />Rockridge Sewer
<br />Assessment Bonds
<br />-
<br />128,920
<br />128,920
<br />North County Sewer
<br />Assessment Bonds
<br />-
<br />1,085,813
<br />1,085,813
<br />Capital Projects Funds:
<br />Treasure Shores Park
<br />313,750
<br />170,000
<br />483,750
<br />Optional Sales Tax
<br />7,340,200
<br />251,500
<br />71591,700
<br />Library Construction
<br />1,995,000
<br />(244,368)
<br />1,750,632
<br />North County Sewer
<br />-
<br />395,000
<br />395,000
<br />(7) Budgets for the governmental
<br />fund types are
<br />adopted on
<br />a basis consistent
<br />with generally accepted accounting principles.
<br />(8) Appropriations for the County
<br />lapse at the
<br />close of the
<br />fiscal year.
<br />B-22
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