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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS -CONTINUED <br />Fiscal Year Ended September 30, 2010 <br />SHERIFF <br />Page <br />Number <br />Independent Auditor's Report ...................................................................................................326 <br />Special Purpose Financial Statements......................................................................................327 <br />Report on Internal Control over Financial Reporting and on Compliance <br />and Other Matters Based on an Audit of Financial Statements Performed <br />in Accordance with Government Auditing Standards .........................................................336 <br />ManagementLetter................................................................................................................... 338 <br />SUPERVISOR OF ELECTIONS <br />Independent Auditor's Report ...................................................................................................342 <br />Special Purpose Financial Statements......................................................................................343 <br />Report on Internal Control over Financial Reporting and on Compliance <br />and Other Matters Based on an Audit of Financial Statements Performed <br />Accordance with Government Auditing Standards.............................................................352 <br />Response to Internal Control Letter..........................................................................................356 <br />ManagementLetter...................................................................................................................358 <br />TAX COLLECTOR <br />Independent Auditor's Report ...................................................................................................362 <br />Special Purpose Financial Statements......................................................................................363 <br />Report on Internal Control over Financial Reporting and on Compliance <br />and Other Matters Based on an Audit of Financial Statements Performed <br />Accordance with Government Auditing Standards.............................................................374 <br />ManagementLetter...................................................................................................................376 <br />