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Harms, Cothertnan, <br />Jones, Price & Associates <br />Certified Public Accountants - Chartered <br />The Honorable Jeffery K. Barton <br />Clerk of the Circuit Court <br />Page two <br />Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the Clerk of the Circuit Court's financial <br />statements are free of material misstatement, we performed tests of its compliance with certain provisions <br />of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and <br />material effect on the determination of financial statement amounts. However, providing an opinion on <br />compliance with those provisions was not an objective of our audit and, accordingly, we do not express <br />such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that <br />are required to be reported under Government Uditing Standards. <br />This report is intended solely for the information and use of management, the Clerk of the Circuit Court, <br />Indian River County, others within the entity, the Florida Auditor General, and applicable federal and <br />state agencies, and is not intended to be and should not be used by anyone other than these specified <br />parties. <br />4��, ( o&XVVW J4"W, fs ";, " aQ� <br />&Ay ?am�j d&lw 7�wa -aw�4&4d-1 <br />Vero Beach, Florida <br />March 9, 2012 <br />306 <br />