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Indian River County, Florida Notes To Financial Statements ' Year Ended September 30 , 2002 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 , 2002 : Variance Total Positive Appropriations Expenses (Negative) Primary Government Enterprise Funds : Solid Waste Disposal District $ 9 , 6159232 $ 8 ,067 , 748 $ 195479484 ' Shooting Range 3293798 321 ,209 83589 Golf Course 3 , 1663587 2 , 785 ,980 3803607 CountyBuilding 195939670 15572 , 035 219635 County Utilities 2396769627 23 ,298 ,071 378 , 556 Internal Service Funds : ' Fleet Management 19538 , 126 195245817 135309 Self Insurance 12 , 023 , 772 1099119604 151129168 Component Unit Housing Authority 8275980 7919697 36 ,283 1 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 , 2002 , the carrying amount of the Primary Government ' s deposits , including $ 8 , 000, 000 of non- negotiable CDs , was $20 ,384 , 832 and the bank balance was $22 , 539 ,677 . The carrying amount of the component unit 's deposits totaled $ 1 ,033 , 175 and the bank balance was $ 1 ,035 , 164 . 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, 2002 , the component unit had $ 15 , 382 in a certificate of deposit that will mature in May, 2003 with an interest rate of 1 . 85 % . 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 $659, 039, was accrued and allocated to the funds based on their average monthly balance for September. ' 53