Laserfiche WebLink
1 <br />1 P4fZehmann <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />A <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />MANAGEMENT LETTER <br />March 4, 2015 <br />The Honorable Board of County Commissioners <br />and Constitutional Officers <br />Indian River County, Florida <br />Report on the Financial Statements <br />Rehmann Robson <br />5070 North Highway Al <br />Suite 250 <br />Vero Beach, FL 32963 <br />Ph 772.234 8484 <br />Fx 772.234.8488 <br />rehmann.com <br />We have audited the financial statements of governmental activities, the business -type activities, each <br />major fund and the aggregate remaining fund information of the Indian River County, Florida (the <br />"County"), as of and for the year ended September 30, 2014, and have issued our report thereon dated <br />March 4, 2015. <br />Auditor's Responsibility <br />We conducted our audit in accordance with auditing standards generally accepted in the United States <br />of America; the standards applicable to financial audits contained in Government Auditing Standards, <br />issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local <br />Governments, and Non -Profit Organizations; and Chapter 10.550, Rules of the Florida Auditor General. <br />Other Reports and. Schedule <br />We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and on <br />Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance <br />with Government Auditing Standards; Independent Auditor's Report on Compliance with Each Major <br />Program and State Project and Report on Internal Control over Compliance; Schedule of Findings and <br />Questioned Costs; and Independent Accountants' Report on an examination conducted in accordance <br />with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with <br />Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are <br />dated March 4, 2015, should be considered in conjunction with this management letter. <br />Prior Audit Findings <br />Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not <br />corrective actions have been taken to address findings and recommendations made in the preceding <br />annual financial audit report. There were no findings or recommendations in the preceding annual <br />financial audit report. <br />Official Title and Legal Authority <br />Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal <br />authority for the primary government and each component unit of the reporting entity be disclosed in <br />this management letter, unless disclosed in the notes to the financial statements. This information is <br />disclosed in the notes to the financial statements. <br />Rehmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />209 <br />\ T E R\ATI05 AL <br />