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�r According to the IRC Annual Budget, revenue sources available for library capital expenditures include : • optional sales tax; • bequests ; and • ad valorem taxes . The primary revenue source for library capital projects over the past five years has been the optional sales tax, which also will be the funding source for the programmed improvements during the next five years . Although library bequests contributed toward capital expenditures in the past, County representatives indicated that this revenue source tends to fluctuate significantly and is not reliable . To be conservative , however, it will be included in the credit calculations . Table VI - 14 presents funding sources for capital expansion expenditures over a 10-year period . The annual average for library bequests was calculated based on a five-year period, since future bequests are not known at this time . Table VI - 14 Library Historical and Programmed Capital Expansion Funding Sources( ' ) 11 1 M- il FY 98/99 $ 605601 $ 0 $ 0 $ 60, 601 FY 99/00 $201 , 196 $ 0 $0 $2019196 FY 00/01 $7841120 $ 0 $4, 145 $788 ,265 FY 01 /02 $29436 , 935 $7029648 $6,297 $ 391459880 FY 02/03 $39518 $ 0 $ 922 $41440 FY 03/04 $ 329482 N/A $2, 200 $349682 FY 04/05 $0 N/A $0 $ 0 FY 05 /06 $0 N/A $0 $0 FY 06/07 $0 N/A $0 $0 FY 07/08 $353409000 N/A $0 $3 , 34000 Total $ 6 , 8589852 $7025648 $ 139564 $79575 , 065 Annual Average $ 6859885 $ 1405530 $ 19356 Percent of Total 1 90 , 55 % 1 9 .28% 0 . 18 % ( 1 ) Source : Office of Management and Budget, IRC Based on historical and planned library capital expenditures from FY 98/99 to FY 07/08, optional sales tax funds contribute an average annual amount of $686 ,000 (or 91 percent) toward library capital expansion purchases . Over the past five years, funding received from bequests averaged $ 141 , 000 per year. Capital expansion expenditures paid from the Tindale-Oliver & Associates , Inc . Indian River County February 2005 VI- 15 Impact Fee Study