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Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2003 ' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued A. Reporting Entity - Continued The County may be financially accountable if an organization is fiscally dependent on the County regardless of whether the organization has (a) a separately elected governing board, (b) a governing board appointed by a higher level of government, or (c) a jointly appointed board. Based on these criteria, County management examined all organizations which are legally separate in order to determine which organizations, if any, should be included in the County's financial statements . Management determined that the Solid Waste Disposal District, the Emergency Services District, and the Indian River County Housing Authority were the only organizations that should be included in the County 's financial statements as component units . Blended Component Units Solid Waste Disposal District (SWDD) - Created pursuant to County Ordinance 87-67, the Board of County Commissioners serves as the Board for the SWDD and sets the non ad valorem assessment fees for the SWDD . Although legally separate , the SWDD is appropriately blended as a proprietary fund type (enterprise) component unit into the primary government. Emergency Services District (EMS) - Created pursuant to County Ordinance 90-25 , the Board of County ' Commissioners serves as the Board for the EMS and sets the millage rate for the EMS . Although legally separate , the EMS is appropriately blended as a governmental fund type (special revenue) component unit into the primary government . ' Discretely Presented Component Unit Indian River County Housing Authority (IRCHA) - Created pursuant to Chapter 421 , Florida Statutes , the IRCHA , whose Board is appointed by the State of Florida, provides subsidized public housing in accordance with federal legislation. The County provides the primary funding for the operations of the IRCHA , maintains budgetary control over the operating costs of the IRCHA, and provides use of certain furniture and equipment at no charge . Appropriations from the County totaled $ 157,253 and the related actual operating costs totaled $ 145 ,785 for the fiscal year. The IRCHA cannot overspend appropriations in total . Since the IRCHA is fiscally dependent on the County, it has been reported in a separate column in the government-wide financial statements to emphasize that it is legally separate from the government. The IRCHA is presented as a proprietary fund type . iSeparate financial statements for the Solid Waste Disposal District and the Emergency Services District are not available. Separate financial statements for the Indian River County HousingAuthority are available in the administrative office located at 1028 20th Place , Vero Beach, Florida 32960 . Because the component units have been reported as if they are part of the County, there are limited instances where special note reference or separation will be required. If no separate note reference or categorization is made, the user should assume that information presented is equally applicable . 39