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OCT 61992 ' y BOOK 5 Phil <br />County and in conformity with generally accepted principles of <br />governmental accounting, are those into which the general purpose <br />financial statements are to be classified and grouped for finan- <br />cial reporting and audit opinion purposes: <br />- General fund <br />- Special revenue funds <br />- Debt service funds <br />- Capital projects funds <br />- Enterprise funds <br />- Special assessment funds <br />- Trust and agency <br />- General fixed asset group of accounts <br />- General long-term debt group of accounts <br />8. Supplemental Financial Representations. <br />Supplemental to the above funds and account groups are the <br />financial representations of the following entities and/or <br />Constitutional Officers: <br />- Indian River County Board of <br />County Commissioners <br />- Indian River County Clerk of the <br />Circuit Court Clerk ex -officio <br />to the Board of County Commissioners <br />- Indian River County Tax Collector <br />- Indian River County Property Appraiser <br />- Indian River County Sheriff <br />Financial representations relating to each of the above <br />entities or Constitutional Officers shall be included as supple- <br />mental data to the general purpose financial statements and shall <br />be reported on accordingly. <br />11 <br />9. Management Letter. A tenXative Management letter <br />and preliminary financial audit report shall be delivered to the <br />County no later than February 7, 1983,,,for the fiscal year ended <br />September 30, 1982, and no later than February 13, 1984 and 1985, <br />respectively for the fiscal years ending September 30, 1983 and <br />1984 respectively. <br />A final financial audit report shall be submitted in <br />accordance with Section 5 hereof. <br />10. Compliance Letter. In addition to the Management <br />letter, and in the same manner, the Auditor shall prepare and <br />submit to the Board of County Commissioners of Indian River County <br />a letter regarding the County's compliance with the terms of its <br />various bond issues existing at the date of this contract. <br />11. Availability of Records. It is contemplated that <br />M. <br />