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HomeMy WebLinkAbout2020-055Unit ID: 100031 Unit Name: Indian River Unit Status: Active Location Information Name: Hon. Jeffrey R. Smith Title: Clerk of Circuit Court and Comptroller Phone: (772) 226-1500 Fax: Address: 1801 27th Street Vero Beach, FL 32960-3388 Name: J Title: Clerk of Circuit Cc Unit Information Year: 2019 Unit Dependency: Contact Information Name: Mrs. Elissa Nagy Title: Finance Director Phone: (772) 226-1570 Email: enagy@clerk.indian-river.org Address: 1801 27th Street Vero Beach, FL 32960-3388 Certification Chief Financial Officer Chairman/E effrey R. Smith Name: Susan Adams AFR Details Original AFR AFR Status: In Progress AFR Recieved Date: Audit Recieved Date: 3/18/2020 Submission Type: Debt Information Long -Term Debt: $16,174,160 Audit Information Was an audit performed? Yes Audit Performed Date: 3/13/2020 "ptv1MlSSj' Auditor Name: Rehmann Robson, LLC lected Official : J�>�y G • •. oy�9s :Address: ; 50t0 North Highway A1A hairman - Board 'te 250 ssioners ro Beach, FL 32963 No If Yes, Have You Compiled With Section 218.503(2), Florida Statues? Auditor General Rule: Section 10.554(1)(h)6.b): If applicable, does the Annual Financial Report agree with the Audited Financial Statement? (Do total revenues and expenditures per fund group on the AFR balance to the audited Statement of Revenues and Expenditures?) Friday, March 27, 2020 APPtR-OVE AS i O FORM A qry LEGAL SUF=FICIENCY BY�. --_«- -- D`�w;1li! RE1;`Iia0L,0 COUNTY ATTORNEY Attest: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller 9y. Deputy Clerk Page 1 of 10 Revenues Report for FYE 2019 Account Code 311000 - Ad Valorem Taxes 312100 - Local Option Taxes 312300 - County Ninth -Cent Voted Fuel Tax 312410 - First Local Option Fuel Tax 312600 - Discretionary Sales Surtaxes 315000 - Communications Service Tax (Chapter 202) 316000 - Local Business Tax (Chapter 205) 322000 - Building Permits 323100 - Franchise Fee - Electricity 323300 - Franchise Fee - Water 323400 - Franchise Fee - Gas 323700 - Franchise Fee - Solid Waste 324110 - Impact Fees - Residential - Public Safety 324120 - Impact Fees - Commercial - Public Safety 324210 - Impact Fees - Residential - Physical Environment 324310 - Impact Fees - Residential - Transportation 324320 - Impact Fees - Commercial - Transportation 324610 - Impact Fees - Residential - Culture/Recreation 324710 - Impact Fees - Residential - Other 324720 - Impact Fees - Commercial - Other 325100 - Special Assessments - Capital Improvement 325200 - Special Assessments - Charges for Public Services 329000 - Other Permits, Fees & Special Assessments 331100 - Federal Grant - General Government 331200 - Federal Grant - Public Safety 331310 - Federal Grant - Water Supply System 331390 - Federal Grant - Other Physical Environment 331420- Federal Grant - Mass Transit 331490 - Federal Grant - Other Transportation 331500 - Federal Grant - Economic Environment 331620 - Federal Grant - Public Assistance 331690 - Federal Grant - Other Human Services _ 331700 - Federal Grant - Culture/Recreation _ 333000 - Federal Payments In Lieu Of Taxes 334100 - State Grant - General Government 334200 - State Grant - Public Safety 334350 - State Grant - Sewer/Wastewater 334360 - State Grant - Stormwater Management 334390 - State Grant - Other Physical Environment 334420 - State Grant - Mass Transit 334490 - State Grant - Other Transportation 334690 - State Grant - Other Human Services 334700 - State Grant - Culture/Recreation 335120 - State Revenue Sharing - Proceeds 335130 - State Revenue Sharing - Insurance Agents County Licenses 335140 - State Revenue Sharing - Mobile Home Licenses General Special Debt Service Revenue 67,990,684 1,105,614 172,390 357,374 6,698,493 1,773,323 54,927 597.330 41,388 97,834 1,664,272 56,087 41,580 439,026 115,910 935,534 86,869 4,011,402 39,043 107,103 Capital Permanent Enterprise Internal Pension Trust Component Total Projects Service Units /J,L4/,3`JJ 3,093,941 190,496 3,633,313 19,263,128 1,105,614 172,390 3,798,693 6,698,493 1,773,323 54,927 597,330 761,143 129,082 0 4,186, 784 492,212 1,332,258 640,210 55,284 253,350 13,365,372 535,790 112,412 221,651 0 0 2,237,902 297,663 394,323 911,740 2,294,097 53,200 41,580 439,026 135,787 0 0 2,005,547 1,372,748 2,173,532 350,000 86,869 4,011,402 39,043 10/,1U:3 Friday, March 27, 2020 Page 2 of 10 Account Code T- General 335150 - State Revenue Sharing - Alcoholic Beverage Licenses 68,173 335160 - State Revenue Sharing - Distribution of Sales and Use 446,500 Taxes to Counties (Section 212.20, F.S.) 335180 - State Revenue Sharing - Local Government Half -Cent 10,267,214 Sales Tax 335190 - State Revenue Sharing - Other General Government 335210 - State Revenue Sharing - Firefighter Supplemental Compensation 335220 - State Revenue Sharing - Enhanced 911 Fee 335490 - State Revenue Sharing - Other Transportation 335610 - State Revenue Sharing - Health or Hospitals 675 335700 - State Revenue Sharing - Culture/Recreation 337100 - Local Government Unit Grant - General Government 337300 - Local Government Unit Grant - Physical Environment 337700 - Local Government Unit Grant - Culture/Recreation 341100 - Service Charge - Recording Fees 856,186 341200 - Internal Service Fund Fees and Charges 341300 - Administrative Service Fees 341520 - Fees remitted to County from Sheriff 1,263,213 341550 - Fees remitted to County from Supervisor of Elections 3,914 341800 - County Officer Commission and Fees 341900 - Other General Government Charges and Fees 3,245,225 342100 - Service Charge - Law Enforcement Services 342200 - Service Charge - Fire Protection 342300 - Service Charge - Housing for Prisoners 132,718 342500 - Service Charge - Protective Inspection Fees 342600 - Service Charge - Ambulance Fees 343400 - Service Charge - Garbage/Solid Waste 343600 - Service Charge - Water/Sewer Combination Utility 343700 - Service Charge - Conservation and Resource Management 344900 - Service Charge - Other Transportation Charges 346900 - Service Charge - Other Human Services Charges 347100 - Service Charge - Libraries 347200 - Service Charge - Parks and Recreation 1,219,784 347500 - Service Charge - Special Recreation Facilities 426,271 348120 - County Court Criminal - Service Charges 11,214 348130 - County Court Criminal - Court Costs 80,013 348140 - County Court Criminal - Non -Local Fines and Forfeitures 348210 - Circuit Court Criminal - Filing Fees 28,352 348220 - Circuit Court Criminal - Service Charges 1,818 348230 - Circuit Court Criminal - Court Costs 84,560 348240 - Circuit Court Criminal - Non -Local Fines and Forfeitures 348310 - County Court Civil - Filing Fees 512,042 348320 - County Court Civil - Service Charges 7,994 348410 - Circuit Court Civil - Filing Fees 371,830 348420 - Circuit Court Civil - Service Charges 138,508 348520 - Traffic Court - Service Charges 116,184 348530 - Traffic Court - Court Costs 362,830 348540 - Traffic Court - Non -Local Fines and Forfeitures 348610 - Juvenile Court - Filing Fees 585 Special Debt Service Capital Permanent Enterprise Revenue Projects 31,250 500,004 60,303 751,870 2,894,457 79,662 7,737 21,787 752,021 3,490 8,280 402,984 178,596 6,627,678 36,352 287,653 722,688 11,967 2,707,907 34,050,737 3,276,932 Internal Service 28,326,800 Pension Units Total 68,173 446,500 10,298,464 500,004 60,303 751,870 2,894,457 675 79,662 0 730,425 21,787 1,608, 207 28,326,800 3,490 1,263,213 3,914 0 3,245,225 8,280 402,984 311,314 11,967 6,627,678 2,707,907 34,050,737 0 36,352 287,653 0 4,496,716 426,271 11,214 80,013 0 28,352 1,818 84,560 0 512,042 7,994 371,830 138,508 116,184 362,830 0 585 Friday, March 27, 2020 Page 3 of 10 Account Code 348620 - Juvenile Court - Service Charges 348630 - Juvenile Court - Court Costs 348710 - Probate Court - Filing Fees 348720 - Probate Court - Service Charges 348921 - Court Innovations/Local Requirements 348923 - Law Library 348930 - State Court Facility Surcharge ($30) 348931 - Traffic Surcharge 348990 - Other Court Collections Transferred to BOCC 349000 - Other Charges for Services 351100 - Judgments and Fines - As Decided by County Court Criminal 351200 - Judgments and Fines - As Decided by Circuit Court Criminal 351500 - Judgments and Fines - As Decided by Traffic Court 351700 - Intergovernmental Radio Communication Program 351800 - 10% of Fines to Public Records Modernization Trust Fund 352000 - Fines - Library 354000 - Fines - Local Ordinance Violation 358200 - Sale of Contraband Property Seized by Law Enforcement 361100 -Interest 362000 - Rents and Royalties 364000 - Disposition of Fixed Assets 366000 - Contributions and Donations from Private Sources 367000 - Licenses 368000 - Pension Fund Contributions 369300 - Settlements 369900 - Other Miscellaneous Revenues 381000 - Inter -Fund Group Transfers In 383000 - Installment Purchases & Capital Lease Proceeds 385000 - Proceeds from Refunding Bonds 389700 - Proprietary - Capital Contributions from Other Public Source 389800 - Proprietary - Capital Contributions from Private Source Grand Total General Special Debt Service Capital 27,080 Revenue Projects 4,613 2,676,725 10,816 735,121 203,404 84,715 13,565 488,341 182,551 79,599 26,533 15,702 46,030 138,091 43,324 82,948 17,039 92,824 310,425 640,857 354,500 100,730 177,181 35,470 136,032 337,720 27,080 55,294 2,393,574 2,676,725 355,906 735,121 125,516 84,715 72,835 488,341 182,551 1,115 33,168 15,702 3,751,778 925,320 2,607,080 11,986,616 20,855 145,127 2,360,213 60,801 1,725,000 117,652,444 84,416,382 5,693,566 25,053,113 Permanent Enterprise Internal Service 16,620 29,500 3,813,252 901,447 27,080 38,520 8,163 843 735,121 28,137 2,898,669 190,160 43,332 1,115 12,818,118 74,791,854 32,914,647 Pension Trust Component Un -its 1,047,018 2,178,500 3,225,518 Total 4,613 10,816 203,404 13,565 79,599 26,533 184,121 43,324 82,948 126,483 310,425 640,857 354,500 100,730 177,181 35,470 503,252 55,294 13,337,356 382,986 256,914 561,176 182,551 2,178,500 845,635 7,603,904 16,552,188 20,855 0 1,115 12,818,118 343,747,524 Friday, March 27, 2020 Page 4 of 10 Expenditures Report for FYE 2019 Account/Object Code 511.10 - Legislative - Personnel Services 511.30 - Legislative - Operating Expenses 511.60 - Legislative - Capital Outlay 512.10 - Executive - Personnel Services 512.30 - Executive - Operating Expenses 512.60 - Executive - Capital Outlay 513.10 - Financial and Administrative - Personnel Services 513.30 - Financial and Administrative - Operating Expenses 513.60 - Financial and Administrative - Capital Outlay 513.70 - Financial and Administrative - Debt Service 514.10 - Legal Counsel - Personnel Services 514.30 - Legal Counsel - Operating Expenses 514.60 - Legal Counsel - Capital Outlay 515.10 - Comprehensive Planning - Personnel Services 515.30 - Comprehensive Planning - Operating Expenses '515.60 - Comprehensive Planning - Capital Outlay 515.80 - Comprehensive Planning - Grants and Aids 517.70 - Debt Service Payments - Debt Service 519.10 - Other General Government - Personnel Services 519.30 - Other General Government - Operating Expenses 519.60 - Other General Government - Capital Outlay 519.80 - Other General Government - Grants and Aids 521.10 - Law Enforcement - Personnel Services 521.30 - Law Enforcement - Operating Expenses 521.60 - Law Enforcement - Capital Outlay 521.80 - Law Enforcement - Grants and Aids 522.10 - Fire Control - Personnel Services 522.30 - Fire Control - Operating Expenses 522.60 - Fire Control - Capital Outlay 522.80 - Fire Control - Grants and Aids 523.10 - Detention/Corrections - Personnel Services 523.30 - Detention/Corrections - Operating Expenses 523.60 - Detention/Corrections - Capital Outlay 523.80 - Detention/Corrections - Grants and Aids 524.10 - Protective Inspections - Personnel Services O t Ex enses General 734,325 303,175 488,673 16,386 1,247 8,502,068 3,141,090 73,482 1,796 762,237 621,069 988,458 188,387 2,978,584 3,691,217 217,791 211,458 24,092,103 772,408 3,686,233 18,276,932 2,451,643 315,775 341,126 399,256 524.30 - Protective Inspections - pera 'in p 61,449 524.60 - Protective Inspections - Capital Outlay 27,296 525.10 - Emergency and Disaster Relief - Personnel Services 530,399 525.30 - Emergency and Disaster Relief - Operating Expenses 488,912 h- 525.60 - Emergency and Disaster Relief - Capital Outlay 3,052 527.30 - Medical Examiners - Operating Expenses 454,367 529.30 - Other Public Safety - Operating Expenses 6,167 534.10 - Garbage/Solid Waste - Personnel Services 534.30 - Garbage/Solid Waste - Operating Expenses 534.80 - Garbage/Solid Waste - Grants and Aids 536.10 - Water/Sewer Services - Personnel Services 536.30 - Water/Sewer Services - Operating Expenses Friday, March 27, 2020 Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total Revenue Projects Service Units 734,325 303,175 0 488,673 16,386 1,247 1,054,213 9,556,281 2,826,366 5,967,456 107,070 180,552 1,796 762,237 621,069 0 466,530 1,454, 988 255,586 255,586 0 188,387 6,179, 835 6,179, 835 720,782 1,210,698 4,910,064 285,528 28,954,405 2,238,521 35,169,671 277,556 3,791,173 4,286,520 211,458 218,746 780,301 25,091,150 187,818 38,372 998,598 167,571 3,853,804 0 28,711,384 28,711,384 5,243,867 5,243,867 1,642,787 960,376 2,603,163 13,821 13,821 84,650 18,361, 582 82,153 2,533,796 6,545 322,320 27,500 368,626 2,742,924 3,142,180 1,932,498 1,993,947 27,296 199,136 729,535 392,272 881,184 162,810 165,862 454,367 6,167 722,794 722,794 84,862 13,955,598 14,040,460 52,813 52,813 9,880,711 9,880,711 34,906,678 34,906,678 Page 5 of 10 Account/Object Code General Special Debt Service Capital Permanent Enterprise Internal Revenue Projects Service 536.60 - Water/Sewer Services - Capital Outlay ( 602,263 536.70 - Water/Sewer Services - Debt Service I 288,802 537.10 - Conservation/Resource Management - Personnel 374,905 Services _ 537.30 - Conservation/Resource Management - Operating 209,005 Expenses 537.60 - Conservation/Resource Management - Capital Outlay 38,797 538.10 - Flood Control/Stormwater Control - Personnel Services iI 409,988 538.30 - Flood Control/Stormwater Control - Operating Expenses 166,538 212,596 538.60 - Flood Control/Stormwater Control - Capital Outlay 553.60 - Veterans Services - Capital Outlay 3,797 3,816,888 553.80 - Veterans Services - Grants and Aids 86,300 554.10 - Housing and Urban Development - Personnel Services 539.30 - Other Physical Environment - Operating Expenses 554.30 - Housing and Urban Development - Operating Expenses 19,853 539.60 - Other Physical Environment - Capital Outlay 104,535 541.10 - Road/Street Facilities - Personnel Services 8,732,659 541.30 - Road/Street Facilities - Operating Expenses 87,761 9,685,133 541.60 - Road/Street Facilities - Capital Outlay 129,156 7,706,414 845,747 541 80 R d/St t F f Grants and Aids 4 QQr AQS Al aaa . - oa ree acies - 552.30 - Industry Development - Operating Expenses 552.80 - Industry Development - Grants and Aids 187,251 553.10 - Veterans Services - Personnel Services 166,538 553.30 - Veterans Services - Operating Expenses 6,977 553.60 - Veterans Services - Capital Outlay 2,636 553.80 - Veterans Services - Grants and Aids 86,300 554.10 - Housing and Urban Development - Personnel Services 554.30 - Housing and Urban Development - Operating Expenses 19,853 554.80 - Housing and Urban Development - Grants and Aids 10 562.10 - Health - Personnel Services 478,527 562.30 - Health - Operating Expenses 62,686 562.60- Health - Capital Outlay 29,661 562.80 - Health - Grants and Aids 291,895 563.80 - Mental Health - Grants and Aids 333,996 564.10 - Public Assistance - Personnel Services 52,408 243,725 564.30 - Public Assistance - Operating Expenses 1,434,523 2,956,282 564.60 - Public Assistance - Capital Outlay 34,977 564.80 - Public Assistance - Grants and Aids 149,423 65,676 569.10 - Other Human Services - Personnel Services 63,652 569.30 - Other Human Services - Operating Expenses 563 17,998 569.80 - Other Human Services - Grants and Aids 2,344,638 950,649 571.10 - Libraries - Personnel Services 2,274,011 571.30 - Libraries - Operating Expenses 1,017,813 208,636 571.60 - Libraries - Capital Outlay 2,898 35,342 572.10 - Parks/Recreation - Personnel Services 4,717,369 173,210 572.30 - Parks/Recreation - Operating Expenses 2,050,407 1,740,530 572.60 - Parks/Recreation - Capital Outlay 285,170 914,849 572.70 - Parks/Recreation - Debt Service 572.80 - Parks/Recreation - Grants and Aids 110,025 864,247 575.30 - Special Facilities - Operating Expenses 575.60 - Special Facilities - Capital Outlay 152,829 1,036,336 575.80 - Special Facilities - Grants and Aids 581.90 - Interfund Transfers Out - Other Uses 11,343,023 1,577,648 585.70 - Payment to Refunded Bond Escrow Agent - Debt Service Pension Trust Component Total Units 1,584,707 2,046,810 602,263 288,802 374,905 209,005 38,797 409,988 212,596 3,820,685 0 104,535 8,732,659 9,772,894 8,681,317 4,037,991 0 187,251 166,538 6,977 2,636 86,300 0 19,853 10 478,527 62,686 29,661 291,895 333,996 296,133 4,390,805 34,977 215,099 63,652 18,561 3,295,287 2,274,011 1,226,449 38,240 5,538,134 6,000,243 4,384,745 13,414 974,272 152,829 1,036,336 0 16, 552,188 0 Friday, March 27, 2020 Page 6 of 10 Account/ Object Code General Special Revenue 601.30 - Court Administration - Operating Expenses 601.80 - Court Administration - Grants and Aids am nn - State Attorney Administration - Grants and Aids 18,482 603.30 - Public Defender Administration - Operating Expenses 603.80 - Public Defender Administration - Grants and Aids 2,987 604.10 - Clerk of Court Administration - Personnel Services 562,003 604.30 - Clerk of Court Administration - Operating Expenses 688,955 604.60 - Clerk of Court Administration - Capital Outlay 605.30 - Judicial Support - Operating Expenses 62,868 607.10 - Appeals - Personnel Services 81,649 607.30 - Appeals - Operating Expenses 15,511 608.10 - Jury Management - Personnel Services 99,639 608.30 - Jury Management - Operating Expenses 101,073 608.60 - Jury Management - Capital Outlay 614.10- Clerk of Court - Personnel Services 330,979 614.30 - Clerk of Court - Operating Expenses 38,339 614.60 - Clerk of Court - Capital Outlay 505 615.10 - Court Reporter Services - Personnel Services 54,173 615.30 - Court Reporter Services - Operating Expenses 5,375 629.10 - Other Circuit Court -Criminal Costs - Personnel Services 127,746 629.30 - Other Circuit Court -Criminal Costs - Operating Expenses 40,572 629.60 - Other Circuit Court -Criminal Costs - Capital Outlay 634.10 - Clerk of Court - Personnel Services 246,086 634.30 - Clerk of Court - Operating Expenses 49,341 634.60 - Clerk of Court - Capital Outlay 505 649.10 - Other Circuit Court -Civil Costs - Personnel Services 1 654.10 - Clerk of Court - Personnel Services 252,949 654.30 - Clerk of Court - Operating Expenses 42,981 654.60 - Clerk of Court - Capital Outlay 505 667.30 - Court -Based Victim Services - Operating Expenses 667.80 - Court -Based Victim Services - Grants and Aids 68,962 674.10 - Clerk of Court - Personnel Services 239,034 674.30 - Clerk of Court - Operating Expenses 41,966 674.60 - Clerk of Court - Capital Outlay 1,009 675.10 - Court Reporter Services - Personnel Services 12,189 675.30 - Court Reporter Services - Operating Expenses 188 685.30 - Guardian ad Litem - Operating Expenses 9,747 694.10 - Clerk of Court - Personnel Services 134,639 694.30 - Clerk of Court - Operating Expenses 20,108 694.60 - Clerk of Court - Capital Outlay 505 711.10 - Courthouse Security - Personnel Services 2,182,809 711.30 - Courthouse Security - Operating Expenses 31,472 711.60 - Courthouse Security - Capital Outlay 714.10 - Public Law Library - Personnel Services 81,178 714.30 - Public Law Library - Operating Expenses 8,260 724.10 - Clerk of Court - Personnel Services 97,395 724.30 - Clerk of Court - Operating Expenses 18,160 725.10 - Court Reporter Services - Personnel Services 1,355 725.30 - Court Reporter Services - Operating Expenses Debt Service Capital Permanent Enterprise Internal Pension Trust Component Projects Service Units Total 0 224,594 263,552 0 76,498 562,003 688,955 0 62,868 81,649 15,511 99,639 101,073 0 330,979 38,339 505 54,173 5,375 127,746 40,572 0 246,086 49,341 505 0 :52,949 42,981 505 0 68,962 139,034 41,966 1,009 12,189 188 40,614 34,639 20,108 505 82,809 31,472 0 81,178 8,260 97,395 18,160 1,355 0 Friday, March 27, 2020 Page 7 of 10 Account/Object Code 744.10 -Clerk of Court -Personnel Services 744.30 - Clerk of Court - Operating Expenses 744.60 - Clerk of Court - Capital Outlay 764.10 - Clerk of Court - Personnel Services 764.30 - Clerk of Court - Operating Expenses 764.60 - Clerk of Court - Capital Outlay Grand Total General Special Debt Service Capital Revenue Projects 186,622 32,891 505 446,433 73,596 _. 1,009 113,606,673 77,774,151 7,764,542 15,439,915 Permanent Enterprise Internal Service Pension Trust Component Units Total 186,622 32,891 505 446,433 73,596 1,009 319,041,250 Friday, March 27, 2020 Page 8 of 10 Data Element Worksheet Report for FYE: 2019, Unit ID: 100031, Indian River Friday, March 27, 2020 Page 9 of 10 Affiliated Entity 300629 - Indian River County Emergency Services District 300630 - Solid Waste Disposal District Friday, March 27, 2020 Type Blended in Primary Report Blended in Primary Report Total Revenues $40,326,519 $16,741,370 Total Expenditures $36,344,564 $14,731,205 Total Debt $0 $0 Page 10 of 10