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Revenue Manual <br />Introduction <br />INDIAN RIVER COUNTY REVENUE MANUAL <br />Indian River County, as a government agency, receives revenue from many sources. Along with <br />these revenues come the "rules" on how the money can be spent. These "rules" are based on <br />specific Florida Statues, County Ordinances or Codes, and Laws of Florida. The Uniform <br />Accounting System of the State of Florida also dictates the funds (which we have characterized <br />as "buckets" in this document) where revenue can be housed and spent. Therefore, the various <br />funds which work like individual "buckets" for holding money, can only be used for specific <br />things. <br />The following is a breakdown of the various "buckets" where the revenues received by Indian <br />River County are placed. Housed in the various funds are the individual revenues showing: <br />• Revenue Description: Explanation of the revenue. <br />• Legal Authorization: The specific Florida Statue and/or County Code that authorizes the <br />collection of the revenue. <br />• Special Requirements: How the rate/revenue is approved. <br />• Source: How the revenue is generated. <br />• Authorized Use: How the revenue can be spent. <br />• Method of Payment: How the money is received by the County. <br />• Frequency of Collection: How often the County receives the revenue <br />• Approximate Annual Collection: How much revenue is received annually. <br />• Finally, a chart showing the five year history of the revenue. <br />The Indian River County Budget Office Staff hopes this revenue manual will give the reader a <br />better understanding of how money is received and, more importantly, how it can be spent. <br />Florida Statues can be found at: www.leg.state.fl.us <br />Indian River Code can be found at: <br />www.municode.com/library/fl/indian_river_county/codes/code_of_ordinances <br />1 <br />a5y.5 <br />