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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 /> long-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 53 <br />