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1 <br />1 Rehmann <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />' In planning and performing our audit of the financial statements, we considered the County's internal <br />control over financial reporting (internal control) to determine the audit procedures that are <br />appropriate in the circumstances for the purpose of expressing our opinions on the financial <br />statements, but not for the purpose of expressing an opinion on the effectiveness of the County's <br />internal control. Accordingly, we do not express an opinion on the effectiveness of the County's <br />internal control. <br />Rehmann Robson <br />5070 North Highway A1A <br />Suite 250 <br />Vero Beach, FL 32963 <br />Ph 772.234 8484 <br />Fx 772.234 8488 <br />rehmann.com <br />INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER <br />FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS <br />BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN <br />ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br />March 4, 2015 <br />The Honorable Board of County Commissioners <br />and Constitutional Officers <br />Indian River County, Florida <br />We have audited, in accordance with the auditing standards generally accepted in the United States of <br />America and the standards applicable to financial audits contained in Government Auditing Standards <br />issued by the Comptroller General of the United States, the financial statements of the governmental <br />activities, the business -type activities, each major fund, and the aggregate remaining fund information <br />of Indian River County, Florida (the "County"), as of and for the year ended September 30, 2014, and <br />the related notes to the financial statements, which collectively comprise the County's basic financial <br />statements, and have issued our report thereon dated March 4, 2015. <br />Internal Control over Financial Reporting <br />1 <br />A deficiency in internal control exists when the design or operation of a control does not allow <br />t management or employees, in the normal course of performing their assigned functions, to prevent, or <br />detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a <br />combination of deficiencies, in internal control such that there is a reasonable possibility that a <br />' material misstatement of the entity's financial statements will not be prevented, or detected and <br />corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in <br />internal control that is less severe than a material weakness, yet important enough to merit attention <br />by those charged with governance. <br />1 <br />1 <br />1 <br />Our consideration of internal control was for the limited purpose described in the preceding paragraph <br />and was not designed to identify all deficiencies in internal control that might be material weaknesses <br />or significant deficiencies. Given these limitations, during our audit we did not identify any <br />deficiencies in internal control that we consider to be material weaknesses. However, material <br />weaknesses may exist that have not been identified. <br />Rehmann is an Independent member of Nexia International <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />207 <br />INTERNATIONAL <br />