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Farris, Cotherman, Jones, Price & Associates Certified Public Accountants - Chartered 5070 Borth Highway Al A, Suite 250 Vero Beach, FL 32963 Tel 772.234.8484 Fax 772.234.8488 Independent Auditors' Report The Honorable County Commissioners and Constitutional Officers Indian River County, Florida We have audited the accompanying financial statements of governmental activities, the business - type activities, each major fund and the aggregate remaining fund information of the Indian River County, Florida (the "County") as of and for the year ended September 30, 2006, which collectively comprise the County's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the County's management. Our responsibility is to express opinions on these financial statements based on our audit. OWe conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the County as of September 30, 2006, and the respective changes in financial position and cash flows, where applicable, thereof for the year ended in conformity with accounting principles generally accepted in the United States of America. Li In accordance with Government Auditing Standards, we have also issued a report dated February 4, 2007 on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of the report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. "Providing Vision and Direction to our Clients" Member F[CPA Member AICPA Member AICPA Division For CPA F— Private Companies Practice Section