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EXHIBIT A <br />Description of Indian River County and Records to be Audited <br />1) Indian River County encompasses approximately 497 square miles of land with an <br />estimated population of 140,955. It is located on the east coast of Florida, approximately 135 <br />miles north of Miami and 100 miles east-southeast of Orlando. The City of Vero Beach is the <br />County seat. <br />2) For reporting purposes, the Comprehensive Annual Financial Report will include the <br />Board of County Commissioners, the Clerk of the Circuit Court, the Property Appraiser, the <br />Sheriff, the Supervisor of Elections, and the Tax Collector. Also included in the financial <br />statements are two blended component units, the Solid Waste Disposal District and the <br />Emergency Services District. <br />3) Accounting records for the Board of County Commissioners, including the Solid Waste <br />Disposal District and the Emergency Services District, are maintained by the Clerk of the <br />Circuit Court's Finance Department. The Board's records include a general fund, 28 special <br />revenue funds (28 reporting funds, rolled from 49 individual funds), 2 debt service funds, 1 <br />capital projects funds, 4 enterprise funds, 3 internal service funds, 1 agency fund, an OPEB <br />Trust fund, a general fixed assets account group, and a general long-term debt account <br />group. The FY 2014 total operating and capital budget for the Board is approximately $181.6 <br />million. Enterprise funds are used to account for the County's Golf Course, Building <br />Department, Water and Sewer Systems, and the Solid Waste Disposal District. <br />4) Accounting records for the Clerk of the Circuit Court are maintained by the Clerk's <br />staff. The Clerk's records include a general fund, 4 special revenue funds, 8 agency funds, <br />and a general long-term debt account group. The total FY 2014 budget for the Clerk is <br />approximately $6.1 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 <br />long-term debt account group. The total FY 2014 budget for the Property Appraiser is <br />approximately $3.1 million. <br />6) Accounting records for the Sheriff are maintained by the Sheriffs staff. The Sheriffs <br />records include a general fund, special revenue funds, agency funds, a general fixed assets <br />account group, and a general long-term debt account group. The total FY 2014 budget for <br />the Sheriff is approximately $39.6 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 />Tong -term debt account group with a FY 2014 budget of approximately $1.1 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, agency funds, and a general long-term debt <br />account group. The total FY 2014 budget for the Tax Collector is approximately $3.4 million. <br />1 <br />