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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 122 , 251 . 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 . In addition , the Indian River County Housing Authority is <br /> included as a discretely presented component unit . <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 , 27 special <br /> revenue funds (27 reporting funds , rolled from 50 individual funds ) , 2 debt service funds , 7 <br /> capital projects funds , 5 enterprise funds , 2 internal service funds , 1 agency fund , a general <br /> fixed assets account group , and a general long-term debt account group . The FY 2005 total <br /> operating and capital budget for the Board is approximately $ 243 . 12 million . Enterprise funds <br /> are used to account for the County's Golf Course , Building Department , Shooting Range , <br /> 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 , 3 special revenue funds , 7 agency funds , <br /> and a general long-term debt account group . The total FY 2005 budget for the Clerk is <br /> approximately $ 5 . 87 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 , an agency fund , <br /> and a general long -term debt account group . The total budget for the Property Appraiser is <br /> approximately $ 3 . 44 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 , one expendable trust <br /> fund , a general fixed assets account group , and a general long -term debt account group . <br /> The total budget for the Sheriff is approximately $ 33 . 4 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 with a budget of approximately $ 1 . 08 million . <br /> 1 <br />