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Financial Condition <br />Section 10.554(1)(i)5.a., Rules of the Auditor General, requires that we report the results of our <br />determination as to whether or not the County has met one or more of the conditions described in <br />Section 218.503(1), Florida Statutes, and identification of the specific conditions met. In connection <br />with our audit, we determined that the County did not meet any of the conditions described in Section <br />218.503(1), Florida Statutes. <br />Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial <br />condition assessment procedures. It is management's responsibility to monitor the County's financial <br />condition and our financial condition assessment was based in part on representations made by <br />management and the review of financial information provided by same. <br />Annual Financial Report <br />Section 10.554 (1)(i)5.b., Rules of the Auditor General, requires that we report the results of our <br />determination as to whether the annual financial report for the County for the fiscal year ended <br />September 30, 2014, filed with the Florida Department of Financial Services pursuant to Section <br />218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year <br />ended September 30, 2014. In connection with our audit, we determined that these two reports were <br />in agreement. <br />Other Matters <br />Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management <br />letter any recommendations to improve financial management. In connection with our audit, we did <br />not have any such recommendations. <br />Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with <br />provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have <br />occurred, that have an effect on the financial statements that is less than material but which warrants <br />the attention of those charged with governance. In connection with our audit, we did not have any <br />such findings. <br />Purpose of this Letter <br />Our management letter is intended solely for the information and use of the Legislative Auditing <br />Committee, members of the Florida Senate and the Florida House of Representatives, the Florida <br />Auditor General, Federal and other granting agencies, the Board of County Commissioners and <br />applicable management and is not intended to be and should not be used by anyone other than these <br />specified parties. <br />-4.'4n, LLC <br />210 <br />