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4 . <br />011aire, Peterkin <br />Moran, chartered <br />Certified Public Accountants <br />2145 15th Avonue <br />P. O. Bost 1179 <br />Ve,o 131%ch. Florida 329GO <br />(304*j �0.5235 <br />April 11, 1980 <br />Auditor Selection Coum►itict: <br />Indion River County <br />Veru Beach. Florida 32960 <br />Dear Committee Members: <br />L-� <br />Deloitte <br />Haskins+Sells <br />Certified Public Accountants <br />Forum 111 <br />1675 Palm Beach Lakes Boulevard <br />Suite 1000 <br />West Palm Beach, Florida 33401 <br />(305) 0419 6040 <br />As you requested in our meeting on April 11. 1980, this letter tiununarizes how <br />t:e arrived at the estimated :ec_z, for the following services which we will perform <br />for Indian laver County: <br />® We will examine the following financial statements for the years <br />Cilded September 30, 1979, 1980.and 1981: <br />General Fund <br />- Special Revenue Funds <br />Debt Service Funds <br />Enterprise Fund <br />Special Assessment Funds <br />- .'Trust and Agency Funds <br />- Cenaral fixed asset group <br />of accounts <br />- General long-term debt group <br />of accounts <br />0 Supp.le11101ILal to tilt, :►bone funds and account groups. we w[ll examine the <br />financial reprenentat ions of tl►e following ent it It -ti and/or const [tutlonal <br />coif icers: <br />- Indian River County hoard of - Clerk of Court <br />County Commissioners - Sherill <br />- Tax Collector - Supervisor of Elections <br />- Property Appraiser <br />a Special reports shall be prepared as required by, and in accordance with, <br />t►ottd indentures existing at Lhe date of the financial statemenLs as follows: <br />- Sanitary Landfill <br />- Federal Revenue :haring <br />® Our examination will be conducted in accordance with generally accepted <br />auditing standards, including the precepts set forth in the American Insti- <br />tute of Certified public Accountants' State and Local Government Audit Guide. <br />Additionally, currant statutory requirements will be adhered to where appli- <br />cable. <br />e Upon completion of the audit, we will render a report of our At <br />rurueruinE; defic•ieuries In lnnternal accounting control syale•ms and procedures. <br />anti supplemental data which we think should be brought to the attention of Lilt- <br />Commissioners <br />heCommissioners and Constitutional Officers. It is our practice to review this <br />report With the appy ►priatr Co"M y pt-1-nonne1 prior Lu iLs rendiLion. <br />eoo 43 fAcE 259 <br />