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Harris, Cotherman, Jones, Price & Associates Certified Public Accountants - Chartered 5070 North Highway AIA, Suite 250 Vero Beach, FL 32963 Tel 772.234.8484 Fax 772.234.8488 Independent Auditors' Report on Special Purpose Financial Statements Prepared in Compliance with a Regulatory Provision That Results in an Incomplete Presentation But One That is Otherwise in Conformity with Generally Accepted Accounting Principles The Honorable Deryl Loar Sheriff Indian River County, Florida We have audited the accompanying fund financial statements of Indian River County, Florida Sheriff (the "Sheriff') as of and for the year ended September 30, 2011 as listed in the table of contents. These financial statements are the responsibility of the Sheriff's management. Our responsibility is to express an opinion on the financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. As described in Note 1, the accompanying fund financial statements present the financial position of only the Sheriff at September 30, 2011 and the results of its operations for the year then ended. These statements are not intended to be a complete presentation of the financial position of Indian River County. In our opinion, the accompanying fund financial statements present fairly, in all material respects, the financial position of the Sheriff as of September 30, 2011 and the results of its operations for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued a report dated March 9, 2012 on our consideration of the Sheriffs internal control over financial reporting and on our tests of compliance with certain provisions of laws, regulations, contracts, and grant agreements. This report is intended solely for the information and use of management, the Sheriff, Indian River County, the Florida Auditor General, and applicable federal and state agencies, and is not intended to be and should not be used by anyone other than these specified parties. ",� ,9�°e Vero B ach, Florida March 9, 2012 "Providing Vision and Direction to our Clients" Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section 322