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1 <br />1Fkehmann Rehmann Robson <br />P <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 />1 <br />INDEPENDENT ACCOUNTANTS' REPORT <br />March 4, 2015 <br />The Honorable Board of County Commissioners <br />Indian River County, Florida <br />We have examined the compliance of Indian River County, Florida (the "County") with Section <br />218.415, 28.35 and 28.36 Florida Statutes, during the year ended September 30, 2014. Management is <br />responsible for compliance with those requirements. Our responsibility is to express an opinion on the <br />County's compliance based on our examination. <br />Our examination was conducted in accordance with attestation standards established by the American <br />Institute of Certified Public Accountants and, accordingly, includes examining, on a test basis, <br />' evidence about the County's compliance with those requirements and performing such other <br />procedures as we considered necessary in the circumstances. We believe that our examination <br />provides a reasonable basis for our opinion. Our examination does not provide a legal determination on <br />the County's compliance with specified requirements. <br />In our opinion, the County complied, in all material respects, with the aforementioned requirements <br />for the year ended September 30, 2014. <br />' This report is intended solely for the information and use of management, the Board of County <br />Commissioners and the Florida Auditor General and is not intended to be and should not be used by <br />anyone other than these specified parties. <br />4I4dLLC <br />Rebmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />211 <br />INTERN 4TIO.5 AL <br />