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Indian River County, Florida <br />Schedule of Findings and Questioned Costs <br />Page two <br />Dollar threshold used to distinguish between <br />Type A and Type B programs $300,000 (Federal) <br />$300,000 (State) <br />Auditee qualified as low-risk auditee? X Yes No <br />Section II — Financial Statement Findings <br />There were no financial statement findings. <br />Section III — Federal or State Award Findings and Questioned Costs <br />There were no federal or state award findings or questioned costs. <br />Section IV — Prior Year Findings and Questioned Costs <br />There were no prior year findings or questioned costs. <br />220 <br />