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Rehmann <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 THE <br />SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS <br />REQUIRED BY OMB CIRCULAR A-133 AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL <br />March 4, 2015 <br />The Honorable Board of County Commissioners <br />and Constitutional Officers <br />Indian River County, Florida <br />We have audited the financial statements of the governmental activities, the business -type activities, <br />each major fund, and the aggregate remaining fund information of Indian River County, Florida (the <br />"County") as of and for the year ended September 30, 2014, and the related notes to the financial <br />statements, which collectively comprise the County's basic financial statements. We issued our report <br />thereon dated March 4 2015, which contained unmodified opinions on those financial statements. Our <br />audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the basic financial statements. The accompanying schedule of expenditures of federal awards <br />and state projects is presented for purposes of additional analysis as required by OMB Circular A-133, <br />Audits of States, Local Governments, and Non-profit Organizations, and Chapter 10.550, Rules of the <br />Auditor General, and is not a required part of the basic financial statements. Such information is the <br />responsibility of management and was derived from and relates directly to the underlying accounting <br />and other records used to prepare the basic financial statements. The information has been subjected <br />to the auditing procedures applied in the audit of the financial statements and certain additional <br />procedures, including comparing and reconciling such information directly to the underlying accounting <br />and other records used to prepare the basic financial statements or to the basic financial statements <br />themselves, and other additional procedures in accordance with auditing standards generally accepted <br />in the United States of America. In our opinion, the schedule of expenditure of federal awards and <br />state projects is fairly stated in all material respects in relation to the basic financial statements as a <br />whole. <br />Rehmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />444(,,ced4-ryt- LLC <br />212 <br />I NT E55 ATION5L <br />