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Library Bequests- To account for bequests to the Indian River County <br /> Library to be used for improvements to the Main and <br /> North County Libraries , <br /> East Gifford Stormwater- To account for expenditures of funds for stormwater <br /> improvements in East Gifford Stormwater Watershed. <br /> Funds are provided by non-ad valorem taxes <br /> Clerk Special Revenue- To account for the proceeds from a special <br /> recording fee to be used for modernizing the Clerk <br /> of the Circuit Courts ' public records system . <br /> Sheriff Special Revenue- To account for the expenditure of grants , fines and <br /> restricted revenues received by the Sheriff. <br /> Street Lighting Districts- To account for the costs of providing street lights . <br /> Financing is provided by the levying of special <br /> assessments . ­ . <br /> Disabled Access Programs- To account for fines assessed against individuals for <br /> illegal use of handicapped parking spaces . <br /> Federal/State Grants - To account for revenues and expenditures of various <br /> grants from State and Federal agencies . <br /> DEBT SERVICE FUNDS <br /> Spring Training Facility Bonds- To account for the accumulation of State assistance and <br /> tourist tax monies pledged to pay the principal , interest, <br /> and fiscal charges on the Spring Training Facility <br /> Bonds . <br /> Land Acquisition Bonds - To account for the accumulation of ad valorem <br /> taxes to pay the principal , interest and fiscal charges <br /> related to the Land Acquisition Bonds . <br /> 88 <br />