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Indian River County, Florida <br /> Notes To Financial Statements <br /> Year Ended September 30 , 2007 <br /> NOTE 1 — SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES — Continued <br /> A. Reporting Entity — Continued <br /> Blended Component Units <br /> Solid Waste Disposal District (SWDD) — Created pursuant to County Ordinance 87 - 67 , the Board of <br /> County Commissioners serves as the Board for the SWDD and sets the non ad valorem assessment fees <br /> for the SWDD . Although legally separate , the SWDD is appropriately blended as a proprietary fund <br /> type (enterprise) component unit into the primary government. <br /> Emergency Services District (EMS) — Created pursuant to County Ordinance 90 - 25 , the Board of <br /> County Commissioners serves as the Board for the EMS and sets the millage rate for the EMS <br />. <br /> Although legally separate , the EMS is appropriately blended as a governmental fund type (special <br /> revenue) component unit into the primary government . <br /> Discretely Presented Component Unit <br /> Indian River County Housing Authority (IRCHA) — Created pursuant to Chapter 421 , Florida Statutes , <br /> the IRCHA , whose Board is appointed by the State of Florida, provides subsidized public housing in <br /> accordance with federal legislation . The County provides the primary funding for the operations of the <br /> IRCHA, maintains budgetary control over the operating costs of the IRCHA, and provides use of <br /> certain furniture and equipment at no charge . Appropriations from the County totaled $222 ,422 and the <br /> related actual operating costs totaled $ 195 ,479 for the fiscal year . Since the IRCHA is <br /> fiscally <br /> a� dependent on the County , it has been reported in a separate column in the government-wide financial <br /> statements to emphasize that it is legally separate from the government. <br /> Separate financial statements for the Indian River County Housing Authority are available in the <br /> administrative office located at 1028 20th Place , Vero Beach, Florida 32960 . <br /> Be Measurement Focus And Basis Of Accounting <br /> The basic financial statements of the County are composed of the following : <br /> • Government-wide financial statements <br /> • Fund financial statements <br /> • Notes to the financial statements <br /> 43 <br />