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Harris, Cotherman, <br />Jones, Price & Associates <br />Certified Public Accountants - Chartered <br />The Honorable Board of County Commissioners <br />Indian River County, Florida <br />Page two <br />The Rules of the Auditor General (Section 10.554(1)(i)5.) provide that the auditor may, based on <br />professional judgment, report the following matters that have an inconsequential effect on financial statement <br />amounts, considering both quantitative and qualitative factors: (1) violations of provisions of contracts or <br />grant agreements, fraud, illegal acts or abuse and (2) deficiencies in internal control that are not significant <br />deficiencies. In connection with our audit, we did not have any such findings. <br />The Rules of the Auditor General (Section 10.554(1)(i)6.) require that the name or official title and legal <br />authority for the primary government and each component unit of the reporting entity be disclosed in this <br />management letter, unless disclosed in the notes to the financial statements. This disclosure has been <br />included in the notes to the financial statements. <br />Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not <br />limited. Auditing standards generally accepted in the United States of America require us to indicate that <br />this letter is intended solely for the information and use of management and others within the entity, the <br />Board of County Commissioners, the Auditor General of the State of Florida, and applicable federal and state <br />agencies, and is not intended to be and should not be used by anyone other than these specified parties. <br />�*OW X),AnW,Q�L� A a4#64-d� <br />Vero Beach, Florida <br />March 9, 2012 <br />292 <br />