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Harris, Cotherman, <br />Jones, Price & Associates <br />Certified Public Accountants - Chartered <br />The Honorable Jeffrey K. Barton <br />Clerk of the Circuit Court <br />Page two <br />Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on professional <br />judgment, report the following matters that have an inconsequential effect on financial statements, <br />considering both quantitative and qualitative factors: (1) violations of provisions of contracts or grant <br />agreements, or 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 />Section 10.554(1)(i)6., Rules of the Auditor General, requires 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 information is disclosed <br />in the notes to the financial statements. <br />Section 10.554(1)(i)8., Rules of the Auditor General, requires a statement as to whether or not the Clerk <br />of Courts complied with Sections 28.35 and 28.36, Florida Statutes. In connection with our audit, we <br />determined that the Clerk complied with such requirements. <br />Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is <br />not limited. Auditing standards generally accepted in the United States of America require us to indicate <br />that this letter is intended solely for the information and use of management, the Clerk of the Circuit <br />Court, Indian River County, the Florida Auditor General, and applicable federal and state agencies, and is <br />not intended to be and should not be used by anyone other than these specified parties. <br />Vero Beach, Florida <br />March 9, 2012 <br />s1' <br />