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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS -CONTINUED <br />Fiscal Year Ended September 30, 2011 <br />SHERIFF <br />Page <br />Number <br />Independent Auditor's Report ...................................................................................................322 <br />Special Purpose Financial Statements......................................................................................323 <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 .........................................................333 <br />ManagementLetter...................................................................................................................335 <br />SUPERVISOR OF ELECTIONS <br />Independent Auditor's Report...................................................................................................338 <br />Special Purpose Financial Statements......................................................................................339 <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.............................................................348 <br />ManagementLetter...................................................................................................................350 <br />TAX COLLECTOR <br />IndependentAuditor's Report ...................................................................................................354 <br />Special Purpose Financial Statements......................................................................................355 <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.............................................................366 <br />ManagementLetter...................................................................................................................368 <br />