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financial data, including accompanying notes, derived from the accounting records presented in conformity with the fund and/or account group classifications as required for compliance with Section 10.800 of the Rules of the Auditor General. C. Auditor's Letter of Comments and Recommendations. A letter to the County containing various comments and recommenda- tions by the Auditor based upon a review of the County's system of internal accounting and operating controls and other findings. A letter will also be required for the constitutional officers as listed below: - Tax Collector - Property Appraiser - Clerk of the Circuit Court - Sheriff 5. Financial Audit Schedule. A. Financial Year Ended September 30, 1982. The Financial Audit for the fiscal year ended September 30, 1982, shall be completed and final report shall be submitted on or before March 11, 1983. B. Fiscal Year Ended September 30, 1983. The Financial Audit for the fiscal year ended September 30, 1983, shall be completed and final report shall be submitted on or before March 16, 1984. C. Fiscal Year Ended September 30, 1984. The Financial Audit for the fiscal year ended September 30, 1984, shall be completed and final report shall be submitted on or before March 15, 1985. 6. Scope of Audit - Funds and Account Groups. The financial statements shall be prepared in conformance with the primary funds and account groups as described in Statement 1, Governmental Accounting and Financial Reporting Principles, with supplemental schedules as required for compliance with Section 10.800 of the Rules of the Auditor General of the State of Florida. Funds may be combined to the extent permitted by the Industry Audit Guide and by Statement 1. 7. Primary Report on General Purpose Financial Statements. The following funds and account groups are used by -4- 51 622 OCT 6 1982