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2012-051A
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2012-051A
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Last modified
5/13/2022 11:03:24 AM
Creation date
10/5/2015 9:13:02 AM
Metadata
Fields
Template:
Official Documents
Official Document Type
Report
Approved Date
03/20/2012
Control Number
2012-051A
Agenda Item Number
8.B.
Entity Name
CAFR Comprehensive Annual Financial Report
Subject
2010-2011 Fiscal Year
Archived Roll/Disk#
112-R-0001
Supplemental fields
SmeadsoftID
11082
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Harris, Cotherman, <br />Jones, Price & Associates <br />Certified Public Accountants, Chartered <br />5070 North Highway AlA, Suite 250 <br />Vero Beach, FL 32963 <br />Tel 772-234.8484 <br />Fax 772.234.8488 <br />Independent Auditors' Report <br />The Honorable Board of County Commissioners and Constitutional Officers <br />Indian River County, Florida <br />We have audited the accompanying financial statements of governmental activities, the business - <br />type activities, each major fund, and the aggregate remaining fund information of Indian River <br />County, Florida (the "County") as of and for the year ended September 30, 2011, which <br />collectively comprise the County's basic financial statements as listed in the table of contents. <br />These financial statements are the responsibility of the County's management. Our <br />responsibility is to express opinions on these financial statements based on our audit. <br />We conducted our audit in accordance with auditing standards generally accepted in the United <br />States of America and the standards applicable to financial audits contained in Government <br />Auditing Standards issued by the Comptroller General of the United States. Those standards <br />require that we plan and perform the audit to obtain reasonable assurance about whether the <br />financial statements are free of material misstatement. An audit includes examining, on a test <br />basis, evidence supporting the amounts and disclosures in the financial statements. An audit also <br />includes assessing the accounting principles used and the significant estimates made by <br />management, as well as evaluating the overall financial statement presentation. We believe that <br />our audit provides a reasonable basis for our opinions. <br />In our opinion, the financial statements referred to above present fairly, in all material respects, <br />the respective financial position of the governmental activities, the business -type activities, each <br />major fund, and the aggregate remaining fund information of Indian River County, Florida as of <br />September 30, 2011, and the respective changes in financial position and cash flows, where <br />applicable, thereof and the respective budgetary comparison for the General Fund and the Major <br />Special Revenue Funds for the year then ended in conformity with accounting principles <br />generally accepted in the United States of America. <br />In accordance with Government Auditing Standards, we have also issued our report dated March <br />9, 2012 on our consideration of the County's internal control over financial reporting and on our <br />tests of its compliance with certain provisions of laws, regulations, contracts, and grant <br />agreements and other matters. The purpose of that report is to describe the scope of our testing <br />of internal control over financial reporting and compliance and the results of that testing and not <br />to provide an opinion on the internal control over financial reporting or on compliance. That <br />report is an integral part of an audit performed in accordance with Government Auditing <br />Standards and should be read in conjunction with this report in considering the results of our <br />audit. <br />"Providing Vision and Direction to our Clients" <br />Member AICPA Member AICPA Division For CPA Firms Member FICPA <br />Private Companies Practice Section <br />1 <br />
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