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HomeMy WebLinkAbout2009-069 Unit Information AFR Details Unit ID : 100031 Year : 2008 Unit Name : Indian River Original AFR AFR Status : In Process Unit Status : Active Unit Dependency : AFR Recieved Date : Location Information Contact Information Audit Recieved Date : Submission Type : Name : Hon . Jeffrey K Barton Name : Mrs . Diane Bernardo Title : Clerk of Circuit Court and Comptroller Title : Finance Director Debt Information Phone : (772) 226- 1205 Phone : (772) 226- 1205 Long-Term Debt : $ 133 ,514, 896 Fax: (772) 770-5331 Email : dbernardo@clerk . indian -river.org Address : Address : 1801 27th Street 1801 27th Street Audit Information Vero Beach , FL 32960 -3388 Vero Beach , FL 32960-3388 Was an audit performed ? Yes Audit Performed Date : 3/11 /2009 Certification Auditor Name : Harris , Cotherman , Jones , Price & Associates Chief Financial OfficerChajJman/Elected Official OL Name : Na_ / z �` �_ Address : Title : Jef rey K . Barton - Clerk of Circuit Court Title : Wes ey S . Davis - Chairman of the 5070 North Highway At A and Go�iptroller Board of County Commissioners Suite 250 Vero Beach , FL 32963 Yes No Have You Experienced a Financial Emergency in this year? F] a If Yes , Have You Compiled With Section 218 . 503 (2) , Florida Statues ? ❑ ❑ Per the Department of Financial Services Auditor General Rule: Section 10 .554 ( 1 ) (h )6 . b) : If applicable , does theinstructions , the Annual Financial Report Annual Financial Report agree with the Audited Financial Statement? Fx] F-1 eliminates all OPEB transactions , however , (Do total revenues and expenditures per fund group on the AFR balance the Comprehensive Annual Financial Report to the audited Statement of Revenues and Expenditures? ) properly reports the OPEB activity for fiscal year 2008 . Friday , March 06 , 2009 Page 1 of 9 Revenues Report for FYE 2008 Account Code General Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total - Revenue Projects Service Units 311000 - Ad Valorem Taxes 65 ,771 ,421 26 ,712 , 140 7 , 343 , 180 133978 99 , 840, 719 312100 - Local Option Taxes 1 , 1887386 3965128 11584,514 312200 - Special Act Fuel Tax (Section 206.61 , F. S) 175 ,212 175 ,212 312410 - First Local Option Fuel Tax 31043 ,493 310437493 312600 - Discretionary Sales Surtaxes 13, 714,228 13, 714,228 315000 - Communications Service Tax (Chapter 202) 17372 ,766 11372 , 766 316000 - Local Business Tax (Chapter 205 ) 1989686 198 , 686 322000 - Building Permits 256 ,541 27441 , 777 27698 ,318 323100 - Franchise Fee - Electricity 71193 ,822 71193 ,822 323300 - Franchise Fee - Water 21249 ,577 2 ,2495577 329000 - Other Permits, Fees & Licenses 109 ,756 94,894 54, 428 2595078 331100 - Federal Grant - General Government 249700 3429646 367, 346 331200 - Federal Grant - Public Safety 175 ,311 86 ,906 262 ,217 331310 - Federal Grant - Water Supply System 971750 656 ,821 754,571 331410 - Federal Grant - Airport Development 11703 ,954 1 ,703 ,954 331420 - Federal Grant - Mass Transit 448 ,816 368,868 817 ,684 331490 - Federal Grant - Other Transportation 211 ,049 211 ,049 331500 - Federal Grant - Economic Environment 14, 373 13,4635177 29127 217, 751 13, 697,428 331620 - Federal Grant - Public Assistance 4853934 485 , 934 331690 - Federal Grant - Other Human Services 1209359 120,359 331700 - Federal Grant - Culture/Recreation 1477020 147 ,020 333000 - Federal Payments In Lieu Of Taxes 133 ,409 133 ,409 334100 - State Grant - General Government 61724 61724 334200 - State Grant - Public Safety 105 ,325 64,455 169 , 780 334310 - State Grant - Water Supply System 4580488 458,488 334390 - State Grant - Other Physical Environment 173192 192957089 1 , 312 281 334420 - State Grant - Mass Transit 467 ,675 21383 ,688 1 ,282 ,345 41133 ,708 334490 - State Grant - Other Transportation 710 ,225 710,225 334500 - State Grant - Economic Environment 31953 ,053 31953, 053 334690 - State Grant - Other Human Services 17338,208 19338,208 334700 - State Grant - Culture/Recreation 161 ,242 19 ,634 180,876 335120 - State Revenue Sharing - Proceeds 2 ,850 ,362 21850 ,362 335130 - State Revenue Sharing - Insurance Agents County 50 ,422 Licenses 50 ,422 335140 - State Revenue Sharing - Mobile Home Licenses 1069772 106, 772 335150 - State Revenue Sharing - Alcoholic Beverage Licenses 49 ,210 49 ,210 335160 - State Revenue Sharing - Distribution of Sales and Use 446 ,500 446,500 Taxes to Counties (Section 212 .20, F. S . ) 335180 - State Revenue Sharing - Local Government Half-Cent 72166 ,531 421 , 151 Sales Tax 71587 ,682 335190 - State Revenue Sharing - Other General Government 500 ,004 500, 004 335220 - State Revenue Sharing - Enhanced 911 Fee 843 , 139 8437139 335420 - State Revenue Sharing - Mass Transit 11618,230 11618,230 335610 - State Revenue Sharing - Health or Hospitals 1 ,200 1 ,200 335690 - State Revenue Sharing - Other Human Services 8 ,306 81306 335700 - State Revenue Sharing - Culture/Recreation 68 ,968 68, 968 335900 - State Revenue Sharing - Other 25874 2 874 337100 - Local Government Unit Grant - General Government 16 ,960 4, 169 ,611 41186 ,571 Tuesday, March 10 , 2009 Page 2 of 9 Account Code General Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total Revenue Projects Service Units 341100 - Service Charge - Recording Fees 661 ,933 656 ,057 1 ,317, 990 341200 - Internal Service Fund Fees and Charges 42 ,002 25 ,367 ,519 251409 ,521 341520 - Fees remitted to County from Sheriff 4_44,642 444 , 642 341550 - Fees remitted to County from Supervisor of Elections 5 ,320 51320 341800 - County Officer Commission and Fees 11746 ,772 1 , 746 ,772 341900 - Other General Government Charges and Fees 814,840 35 , 183 19 ,700 869723 342100 - Service Charge - Law Enforcement Services 65 ,431 65 ,431 342200 - Service Charge - Fire Protection 5227292 522 ,292 342500 - Service Charge - Protective Inspection Fees 21023 2 ,023 342600 - Service Charge - Ambulance Fees 37378, 795 3 ,378 ,795 342900 - Service Charge - Other Public Safety Charges and Fees 10, 675 10,675 343400 - Service Charge - Garbage/Solid Waste 2 ,9201357 21920, 357 343600 - Service Charge - Water/Sewer Combination Utility 27, 1407723 27 , 140 ,723 344900 - Service Charge - Other Transportation Charges 19025 ,765 1 ,025 ,765 347200 - Service Charge - Parks and Recreation 953 ,542 31267, 994 47221 ,536 348120 - County Court Criminal - Service Charges 51869 51869 348130 - County Court Criminal - Court Costs 98 ,332 357 , 174 4559506 348220 - Circuit Court Criminal - Service Charges 12 ,272 12,272 348230 - Circuit Court Criminal - Court Costs 52 ,263 22 , 199 743462 348310 - County Court Civil - Filing Fees 507 ,905 507, 905 348320 - County Court Civil - Service Charges 2 ,435 2 ,435 348330 - County Court Civil - Court Costs 1023427 102 ,427 348410 - Circuit Court Civil - Filing Fees 806 ,079 806, 079 348420 - Circuit Court Civil - Service Charges 130 ,302 130, 302 348430 - Circuit Court Civil - Court Costs 31659 3 ,659 348480 - Circuit Court Civil - Fees and Service Charges 96 96 348520 - Traffic Court - Service Charges 183 ,460 183,460 348530 - Traffic Court - Court Costs 491 ,457 491 ,457 348620 - Juvenile Court - Service Charges 21914 2 914 348710 - Probate Court - Filing Fees 157 , 157 1571157 348720 - Probate Court - Service Charges 35 ,093 35 ,093 349000 - Other Charges for Services 41886 ,665 468,212 51354,877 351100 - Judgments and Fines - As Decided by County Court Criminal 591 ,651 591 ,651 351200 - Judgments and Fines - As Decided by Circuit Court 41 ,032 41 , 032 Criminal 351500 - Judgments and Fines - As Decided by Traffic Court 865 ,333 201 ,637 110667970 352000 - Fines - Library 469553 46 ,553 354000 - Fines - Local Ordinance Violation 2687120 123 ,087 500 391 , 707 361100 - Interest 31251 ,309 51684, 192 247 ,620 869 ,680 57553 ,239 714,670 16, 3209710 362000 - Rents and Royalties 227 ,673 238,334 466 ,007 363110 - Special Assessments - Capital Improvement 4449055 108, 048 73779 ,451 81331 ,554 363240 - Impact Fees - Transportation 51432 , 087 50432 , 087 364000 - Disposition of Fixed Assets 60 ,600 14,320 787695 1539615 365000 - Sale of Surplus Materials and Scrap 235439 23 ,439 366000 - Contributions and Donations from Private Sources 269 ,093 108,317 35 ,000 412,410 369300 - Settlements 67679 61679 369900 - Other Miscellaneous Revenues 366 ,259 113625638 51135 7637285 924,549 31421 , 866 381000 - Intragovernmental Transfers In 31273 , 783 11 ,498,519 5337266 151305 ,568 383000 - Installment Purchases & Capital Lease Proceeds 126 ,000 126,000 Tuesday, March 10 , 2009 Page 3 of 9 Account Code General Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total Revenue Projects Service Units 389800 - Proprietary - Capital Contributions from Private Source 10 ,802 ,859 10 ,802, 859 Grand Total 112 , 137 ,491 90 ,829 ,881 8 ,908 ,083 21 , 745 , 129 611335 ,887 271006 ,738 321 ,963,209 Tuesday , March 10 , 2009 Page 4 of 9 Expenditures Report for FYE 2008 Account/ Object Code General Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total Revenue Projects Service Units 511 10 - Legislative - Personal Services 661 ,093 661 , 093 511 .30 - Legislative - Operating Expenses 368 ,063 368 ,063 512 , 10 - Executive - Personal Services 5211171 521 171 512 . 30 - Executive - Operating Expenses 21 ,229 21 229 513 . 10 - Financial and Administrative - Personal Services 81360 ,273 11626 219,986 81581 , 885 513. 30 - Financial and Administrative - Operating Expenses 21318,473 318185201 6 , 1369674 513 . 60 - Financial and Administrative - Capital Outlay 339 ,478 17861 ,981 2 ,2017459 514 . 10 - Legal Counsel - Personal Services 780, 166 780 , 166 514. 30 - Legal Counsel - Operating Expenses 29 ,648 29 ,648 514. 60 - Legal Counsel - Capital Outlay 1 ,233 11233 515 . 10 - Comprehensive Planning - Personal Services 11232 , 649 341 ,091 15573 , 740 515 . 30 - Comprehensive Planning - Operating Expenses 593, 722 434 ,204 1 ,027 ,926 515 .60 - Comprehensive Planning - Capital Outlay 1 ,227 8 ,234 9,461 515 .80 - Comprehensive Planning - Grants and Aids 649263 64,263 517 . 10 - Debt Service Payments - Personal Services 137,013 71716, 152 7, 853, 165 517 . 30 - Debt Service Payments - Operating Expenses 20 ,011 20,011 519 . 10 - Other General Governmental - Personal Services 31569 , 722 379 ,282 11615 , 070 5 ,5641074 519 . 30 - Other General Governmental - Operating Expenses 410147294 298 ,763 179335 ,079 21 ,648 , 136 519 . 60 - Other General Governmental - Capital Outlay 1470232 397 ,262 5135948 110580442 519 .80 - Other General Governmental - Grants and Aids 295 ,231 295 ,231 521 , 10 - Law Enforcement - Personal Services 215641 ,687 117468 444,200 221203 , 355 521 . 30 - Law Enforcement - Operating Expenses 4,423 ,498 30 ,255 97532 4,463 ,285 521 .60 - Law Enforcement - Capital Outlay 11484, 941 327370 1 ,517,311 521 .80 - Law Enforcement - Grants and Aids 87 ,868 87, 868 522 . 10 - Fire Control - Personal Services 20 ,560,836 20, 560,836 522. 30 - Fire Control - Operating Expenses 41187,686 47187 ,686 522 .60 - Fire Control - Capital Outlay 3 ,5611878 55 ,616 3 ,6171494 523 . 10 - Detention / Corrections - Personal Services 12 , 1997525 1179216 12,3161741 523 . 30 - Detention / Corrections - Operating Expenses 1 ,658 ,910 22 ,586 11681 ,496 523.60 - Detention / Corrections - Capital Outlay 504, 484 359 , 071 863 ,555 524. 10 - Protective Inspections - Personal Services 5172440 1 , 991 ,247 27508, 687 524. 30 - Protective Inspections - Operating Expenses 51 ,653 988 ,561 1 ,040,214 524. 60 - Protective Inspections - Capital Outlay 2 ,465 21465 525 . 10 - Emergency and Disaster Relief - Personal Services 506, 150 95 ,054 601 ,204 525 . 30 - Emergency and Disaster Relief - Operating Expenses 1009649 301 ,440 402 ,089 525 . 60 - Emergency and Disaster Relief - Capital Outlay 49 ,906 215 ,491 265, 397 527. 30 - Medical Examiners - Operating Expenses 319 ,289 319 ,289 529 . 30 - Other Public Safety - Operating Expenses 20, 820 20, 820 529 . 60 - Other Public Safety - Capital Outlay 31035 37035 533.60 - Water Utility Services - Capital Outlay 4, 919 , 101 239 ,561 51158 ,662 534 10 - Garbage/Solid Waste Control Services - Personal Services 2 , 713 ,682 217135682 534.30 - Garbage/Solid Waste Control Services - Operating Expenses 81493,466 8 ,4931466 534 80 - Garbage/Solid Waste Control Services - Grants and Aids 75 ,000 75 ,000 536. 10 - Water-Sewer Combination Services - Personal Services 8 ,041 ,548 81041 ,548 536 . 30 - Water-Sewer Combination Services - Operating Expenses 295973 , 164 29 , 973, 164 536 . 70 - Water-Sewer Combination Services - Debt Service 31145 ,684 3 , 1451684 Tuesday , March 10 , 2009 Page 5 of 9 Account/ Object Code General Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total Revenue Projects Service Units 537 . 10 - Conservation and Resource Management - Personal 330, 053 330 ,053 Services 537 .30 - Conservation and Resource Management - Operating 64,491 27 ,296 91 , 787 Expenses 537 . 80 - Conservation and Resource Management - Grants and 12 , 903 12 ,903 Aids 539 . 10 - Other Physical Environment - Personal Services 2907932 290 ,932 539 . 30 - Other Physical Environment - Operating Expenses 368 , 108 87,382 4557490 539 . 60 - Other Physical Environment - Capital Outlay 22 ,0911298 55368 ,231 27,4591529 541 . 10 - Road and Street Facilities - Personal Services 8 ,8841708 898849708 541 . 30 - Road and Street Facilities - Operating Expenses 536 ,791 71196 ,446 7 ,7331237 541 . 60 - Road and Street Facilities - Capital Outlay 31 ,251 ,329 3 ,2584026 3495099355 541 .80 - Road and Street Facilities - Grants and Aids 2 ,207 ,260 36 ,210 21243,470 552 .80 - Industry Development - Grants and Aids 127 ,085 1277085 553 . 10 - Veteran's Services - Personal Services 141 ,755 141 ,755 553. 30 - Veteran's Services - Operating Expenses 8 ,386 81386 553 .80 - Veteran's Services - Grants and Aids 69 ,450 699450 559 . 30 - Other Economic Environment - Operating Expenses 15 ,273 97 ,940 113 ,213 559 .80 - Other Economic Environment - Grants and Aids 41061 ,371 56 ,980 4, 118 , 351 562 . 10 - Health Services - Personal Services 414,089 4149089 562 .30 - Health Services - Operating Expenses 1072183 107, 183 562 .60 - Health Services - Capital Outlay 11232 15232 562 .80 - Health Services - Grants and Aids 459 ,450 12 ,577 472 , 027 563 . 80 - Mental Health Services - Grants and Aids 487 ,500 487,500 564. 10 - Public Assistance Services - Personal Services 115 ,968 150,438 266,406 564. 30 - Public Assistance Services - Operating Expenses 944,598 1 ,869 ,709 21814,307 564. 60 - Public Assistance Services - Capital Outlay 11162 19162 564. 80 - Public Assistance Services - Grants and Aids 43 ,813 184,334 228, 147 569 . 10 - Other Human Services - Personal Services 63 , 739 63 ,739 569 . 30 - Other Human Services - Operating Expenses 184,066 184,066 569 . 60 - Other Human Services - Capital Outlay 3 ,9261248 35926 ,248 569 . 80 - Other Human Services - Grants and Aids 11944, 171 1 ,695 ,623 3 ,639 ,794 571 . 10 - Libraries - Personal Services 21531 ,591 2 , 531 ,591 571 . 30 - Libraries - Operating Expenses 1 , 710 ,276 1 ,710 ,276 571 . 60 - Libraries - Capital Outlay 32 ,651 32 ,651 572 . 10 - Parks and Recreation - Personal Services 41988 ,912 236 ,992 754, 354 5 , 9801258 572 . 30 - Parks and Recreation - Operating Expenses 11316 ,541 602 ,744 1 ,822 , 931 31742 ,216 572 . 60 - Parks and Recreation - Capital Outlay 148 ,205 816455840 198 ,845 819923890 572 . 70 - Parks and Recreation - Debt Service 2049526 204,526 572 , 80 - Parks and Recreation - Grants and Aids 219 , 157 585 ,003 804, 160 581 . 90 - Interfund Transfers Out - Other Uses 11 , 396 ,644 11639 ,889 142 ,480 757000 2 ,051 ,555 15 , 305 ,568 602 . 30 - State Attorney Administration - Operating Expenses 3841781 384,781 602 . 80 - State Attorney Administration - Grants and Aids 31 ,496 153 ,728 185 ,224 603 . 80 - Public Defender Administration - Grants and Aids 51348 79 ,366 849714 604 10 - Clerk of Court Administration - Personal Services 693 , 319 693 , 319 604 30 - Clerk of Court Administration - Operating Expenses 78 ,230 767104 154, 334 604 60 - Clerk of Court Administration - Capital Outlay 48 ,966 48 ,966 605 30 - Judicial Support - Operating Expenses 14, 369 14, 369 608. 10 - Jury Management - Personal Services 49 , 391 49 , 391 608 . 30 - Jury Management - Operating Expenses 19 ,400 19 ,400 Tuesday , March 10 , 2009 Page 6 of 9 Account/ Object Code General Special Debt Service Capital Permanent Enterprise Internal Pension Trust Component Total Revenue Projects Service Units 614. 10 - Clerk of Court Administration - Circuit Criminal - Personal 672 ,736 Services 672, 736 614. 30 - Clerk of Court Administration - Circuit Criminal - Operating 22 857 Expenses 22 . 857 634. 10 - Clerk of Court Administration - Circuit Civil - Personal 226, 656 226 ,656 Services 634. 30 - Clerk of Court Administration - Circuit Civil - Operating 41 ,444 Expenses 41 ,444 654. 10 - Clerk of Court Administration - Circuit Family - Personal 337 ,299 Services 337 ,299 654. 30 - Clerk of Court Administration - Circuit Family - Operating 51 , 033 Expenses 51 , 033 662 . 30 - Alternative Dispute Resolutions - Circuit Family - 16 599 16,599 Operating Expenses 667 . 80 - Court- Based Victim Services - Circuit Family - Grants and Aids 70,261 43 ,024 113 ,285 674 . 10 - Clerk of Court Administration - Circuit Juvenile - Personal 250 , 730 250 ,730 Services 674.30 - Clerk of Court Administration - Circuit Juvenile - Operating 16 , 198 16 , 198 Expenses 681 . 30 - Public Defender Conflicts - Circuit Juvenile - Operating 12 ,000 94,801 106 ,801 Expenses 694. 10 - Clerk of Court Administration - Probate - Personal 261 ,225 261 , 225 Services 694. 30 - Clerk of Court Administration - Probate - Operating 1 ,205 Expenses 1 ,205 711 . 10 - Courthouse Security - Personal Services 1 ,758 ,475 11758,475 711 . 30 - Courthouse Security - Operating Expenses 81 , 649 81 , 649 714. 10 - Public Law Library - Personal Services 80 , 950 80, 950 714. 30 - Public Law Library - Operating Expenses 71 ,874 71 ,874 724. 10 - Clerk of Court Administration - County Criminal - Personal 351 ,243 351 ,243 Services 724 .30 - Clerk of Court Administration - County Criminal - 23327 Operatinq Exp , enses 23 ,327 744. 10 - Clerk of Court Administration - County Civil - Personal 216 ,078 216 ,078 Services 744. 30 - Clerk of Court Administration - County Civil - Operating g31 Expenses 931 764 . 10 - Clerk of Court Administration - Traffic - Personal Services 555 , 837 555 , 837 764 .30 - Clerk of Court Administration - Traffic - Operating 47, 085 47,085 Expenses Grand Total 107 ,4047025 127 ,447 ,537 71878 ,643 11 , 692 ,867 601255 ,718 231442 ,068 338 , 120, 858 Tuesday, March 10 , 2009 Page 7 of 9 Data Element Worksheet Report for FYE : 2008 , Unit ID : 100031 , Indian River Tuesday, March 10 , 2009 Page 8 of 9 Component Unit Type Total Total Total Debt Revenues Expenditues 300629 - Indian River County Emergency Services Dist Blended in Primary Report $31 , 499 ,075 $299143 ,490 300630 - Solid Waste Disposal District Blended in Primary Report $ 123488 , 962 $ 11 , 355 ,697 Tuesday , March 10 , 2009 Page 9 of 9