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INDIAN RIVER COUNTY, FLORIDA NOTES TO FINANCIAL STATEMENTS - CONTINUED Year Ended September 30, 1988 1. Summary of Significant Accounting Policies - Continued: A. Reporting Entity - Continued - Applying the criteria above has caused the inclusion of the following entities: Indian River County Housing Authority (IRCHA) - The IRCHA was included in the report because the Board provides the primary funding for the operations of the IRCHA. The Board maintains budgetary control over the operating costs of the IRCHA. In addition, they provide use of certain furniture and equipment to the IRCHA at no charge. Due to the proprietary nature of the IRCHA's operations, the IRCHA is reported as an enterprise fund. For budgetary control, the Board maintains a Special Revenue Fund to account for the operating costs of the IRCHA. Funding is provided from operating transfers from the Board's General Fund and operating grants received from the State of Florida. Since the oper- ating costs of IRCHA have been properly reported in the enterprise fund, the Special Revenue Fund has been eliminated for the purposes of this report. Appropriations from the Board totaled $71,977 and the related actual operating costs totaled $71,296 for the fiscal year. The IRCHA cannot overspend appropri- ations in total. Indian River County Law Library (IRCLL) - The IRCLL was included in the report because a member of the Board serves on the IRCLL Board, the facilities for the IRCLL are provided by the Board, and funds are provided to the IRCLL under a special act passed by the Florida State Legislature at the request of the Board. The IRCLL is reported as a special revenue fund. North Indian River County Fire District, West Indian River County Fire District and South Indian River County Fire District - The fire districts were included in the report because the Board sits as the Board for each fire district, approves the budget and sets the millage rate for each fire district, and desig- nates the management of each fire district. The fire districts are reported as special revenue funds. The following entities, which meet the scope of public service criteria, have been excluded from this report: Indian River County School Board District (IRCSBD) - The IRCSBD has a separately elected board, maintains its own financial records and reports to the Florida Department of Education. Indian River County Hospital (IRCH) - The IRCH has a separately elected board, maintains its own financial records, can issue debt with the approval of its board or the voters, and issues its own report. Indian River County Mosquito Control District (IRCMCD) - The IRCMCD has a sepa- rately elected board, maintains its own financial records, and issues its own report. 14.