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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 budget for the Tax Collector is approximately $ 2 . 83 million . <br /> 9 ) The Indian River County Housing Authority maintains records for two projects valued at <br /> approximately $ 9 million . The operating expenditures of the Housing Authority are included <br /> in the Board of County Commissioners ' records as a special revenue fund . The financial <br /> statements of the Housing Authority are included as a discretely presented component unit in <br /> the Government-wide Financial Statements of the Comprehensive Annual Financial Report . <br /> A separate financial report is also prepared for the Authority . <br /> 10 ) All accounting records are maintained on the modified accrual basis or accrual basis <br /> as appropriate . <br /> 11 ) Budgets are integrated with the accounting records . <br /> 12 ) The County has determined that the U . S . Department of Housing and Urban <br /> Development will function as the cognizant agency in accordance with provisions of the <br /> Single Audit Act and OMB Circular A- 133 . <br /> 2 <br />