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Awards and Acknowledzements <br />The Government Finance Officers Association of the United States and Canada (GFOA) awarded a <br />Certificate of Achievement for Excellence in Financial Reporting to Indian River County for its <br />comprehensive annual financial report (CAFR) for the fiscal year ended September 30, 2013. This was <br />the 31st consecutive year that the County has received this prestigious award. In order to be awarded a <br />Certificate of Achievement, a government must publish an easily readable and efficiently organized <br />comprehensive annual financial report. This report must satisfy both generally accepted accounting <br />principles and applicable legal requirements. <br />A Certificate of Achievement is valid for a period of one year only. We believe that our current <br />comprehensive annual financial report continues to meet the Certificate of Achievement Program's <br />requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. <br />In addition, Indian River County also received the GFOA's Distinguished Budget Presentation Award <br />for its annual budget document for the 2013-2014 fiscal year. This was the 23rd consecutive year that <br />the County has received this prestigious award. In order to qualify for the Distinguished Budget <br />Presentation Award, the County's budget document had to be judged proficient as a policy document, <br />financial plan, operations guide, and communications device. <br />I would like to thank the entire staff of the Finance Department for their invaluable assistance in the <br />preparation of this report. I would also like to thank the Board of County Commissioners and their staff, <br />and the other Constitutional Officers for their personal interest and support in planning and conducting <br />the financial operations of the County in a responsible and progressive manner. Finally, thanks to the <br />citizens for the trust you continue to place in your County and those who work to serve you. <br />Respectfully submitted, <br />Jeffrey R. Smith, CPA, CGFO, CGMA <br />Clerk of the Circuit Court and Comptroller <br />vi <br />