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' Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2003 ' NOTE 3 - STEWARDSHIP, COMPLIANCE , AND ACCOUNTABILITY - Continued Budgets and Budgetary Accounting - Continued (9) The following is a comparison of the appropriations to total expenses for the proprietary funds for the fiscal year ended September 30 , 2003 : Variance ' Total Positive Appropriations Expenses (Negative) Primary Government ' Enterprise Funds : Solid Waste Disposal District $ 93946 , 789 $ 895899141 $ 193573648 ' Shooting Range 3413270 327 , 645 139625 Golf Course 391979100 2 , 8429907 3549193 County Building 198429933 1 , 706 , 109 1369824 ' CountyUtilities 289644 , 156 25 , 0155125 3 , 6295031 Internal Service Funds : ' Fleet Management 1 ,611 ,068 135013621 1099447 Self Insurance 139119 , 364 1190239112 250965252 Component Unit HousingAuthority 8139689 7803176 339513 ' NOTE 4 - CASH AND CASH EQUIVALENTS The County maintains a cash and investment pool that is available for use by all funds except those whose cash and investments must be segregated due to bond covenants or other legal restrictions . 1 . Deposits At September 30 , 2003 , the carrying amount of the Primary Government's deposits , including $ 8 ,000, 000 of non- negotiable CDs , was $23 , 069,490 and the bank balance was $24,919,494 . The carrying amount of the component unit 's deposits totaled $ 1 , 171 ,344 and the bank balance was $ 1 , 181 ,413 . All deposits with financial institutions were 100% insured by federal depository insurance or by collateral provided by qualified public depositories to the State Treasurer pursuant to the Public Depository Security Act of the State of Florida. The Act established a Trust Fund, maintained by the State Treasurer, which is a multiple financial institution pool with the ability to assess its member ' financial institutions for collateral shortfalls if a member fails . As of September 30, 2003 , the component unit had $ 15 ,622 in a certificate of deposit that will mature in May, 2004 with an interest rate of . 80% . 2 . Accrued Interest Interest earnings on U . S . Treasury Notes and government agency bonds are recorded in the cash and invest- ' ment pool and then allocated to each fund based on each fund ' s average monthly balance . Interest received within 40 days of September 30, in the amount of $299 ,918 , was accrued and allocated to the funds based on their ' average monthly balance for September. 57