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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 fwd, 23 special revenue funds, 2 debt service funds, 4 capital projects funds, 4 enterprise funds, 2 internal service fwds, 1 agency fwd, a general fixed assets account group, and a general long-term debt account group, The FY 2000 total budget for the Board is approximately 189 million dollars. 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 Cour are maintained by the Clerk's staff The Clerk's records include a general fwd, 2 special revenue funds, 5 agency funds, and a general long-term debt account group. The total FY 2000 budget for the Clerk is approximately 4.34 million dollws. 5) Accounting records for the Property Appraiser are maintained by the Property Appraiser's staff. The Property Appraises s records include a general fwd, an agency fwd and a general long-term debt account group. The total budget for the Property Appraiser is approximately 1.99 million dollars. 6) Accounting records for the Sheriff we maintained by the Sheriffs staff The Sheriffs records include a general fund, special revenue fwds, agency f rids, one expendable frust fwd, a general fixed assets account group, and a general long -tern debt account group. The total budget for the Sherif is approximately 23.8 million dollars. 7) Accounting records for the Supervisor of Elections are maintained by the Supervisor's staf. The Supervisor's records include a general fund with a budget of approximately $663,000. 8) Accounting records for the Tax Collector are maintained by the Tax Collector's staff. The Tax Collector's records include a general fund, agency funds, and a general long- term debt account group. The total budget for the Tax Collector is approximately 2.09 million dollars. 9) The Indian River County Housing Authority maintains records for three projects valued at approximately 9 million dollars. The operating expenditures of the Housing Authority are included in the Board of County Commissioners'records as a special revenue fund. The financial statements of the Housing Authority are included as a discretely presented component unit in the Government -wide Financial Statements of the Comprehensive Annual Financial Report. Page 4