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Agreement - Independent Auditing Services <br />Exhibit A - Description of Indian River County's Records to be <br />Audited <br />i) Indian River County encompasses approximately 497 square miles of land with an <br />estimated population of 171,029. It is located on the east coast of Florida, approximately 135 <br />miles north of Miami and loo miles east-southeast of Orlando. The City of Vero Beach is the <br />County seat. <br />2) For reporting purposes, the Annual Comprehensive Financial Report will include the <br />Board of County Commissioners (BOCC), the Clerk of the Circuit Court/Comptroller, the <br />Property Appraiser, the Sheriff, the Supervisor of Elections, and the Tax Collector. Also <br />included in the financial statements are two blended component units, the Solid Waste <br />Disposal District and the Emergency Services District. <br />3) Accounting records for the BOCC, including the Solid Waste Disposal District and the <br />Emergency Services District, are maintained by the Clerk's Comptroller Division. The BOCC's <br />records include a general fund (general fund and MSTU fund reported as one fund), 31 special <br />revenue funds (31 reporting funds, rolled from 55 individual funds), 2 debt service funds,1 <br />capital projects fund, 4 enterprise funds (4 reporting funds, rolled from 7 individual funds), 3 <br />internal service funds (3 reporting funds, rolled from 4 individual funds),1 custodial fund, an <br />OPEB Trust fund, a general fixed assets account group, and a general long-term debt account <br />group. The FY 2024 operating and capital expenditures for the BOCC totaled $332.1 million. <br />Enterprise funds are used to account for the County's Golf Course, Building Department, <br />Water and Sewer Systems, and the Solid Waste Disposal District. <br />4) Accounting records for the Clerk are maintained by staff. The Clerk's records include a <br />general fund, a special revenue fund (1 reporting fund, rolled from 5 individual funds), 7 <br />custodial funds, and a general long-term debt account group. The FY 2024 operating and <br />capital expenditures for the Clerk totaled $7.4 million. <br />5) Accounting records for the Property Appraiser are maintained by the Property <br />Appraiser's staff. The Property Appraiser's records include a general fund and a general long- <br />term debt account group. The FY 2024 operating and capital expenditures for the Property <br />Appraiser totaled $4.6 million. <br />6) Accounting records for the Sheriff are maintained by the Sheriff s staff. The Sheriffs <br />records include a general fund, a special revenue fund (1 reporting fund, rolled from 11 <br />individual funds), a general fixed assets account group, and a general long-term debt account <br />group. The FY 2024 operating and capital expenditures for the Sheriff totaled $83.2 million. <br />7) Accounting records for the Supervisor of Elections are maintained by the Supervisor's <br />staff. The Supervisor's records include a general fund, a special revenue fund, and a general <br />long-term debt account group. The FY 2024 operating and capital expenditures for the <br />Supervisor of Elections totaled $2.3 million. <br />8) The Tax Collector's staff maintains accounting records for the Tax Collector. The Tax <br />Collector's records include a general fund, custodial funds, and a general long-term debt <br />account group. The FY 2024 operating and capital expenditures for the Tax Collector totaled <br />$6.8 million. <br />9) All accounting records are maintained on a GAAP basis. <br />0 <br />