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1 <br />' 4 h m a Rehmann Robson <br />Fe 5070 North Highway A1A <br />Suite 250 <br />1 Vero Beach, FL 32963 <br />Ph 772.234 8484 <br />Fx 772.234 8488 <br />rehmann.com <br />1 <br />INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A <br />DIRECT AND MATERIAL EFFECT ON EACH MAJOR FEDERAL PROGRAM AND MAJOR STATE PROJECT <br />AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 <br />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 />tReport on Compliance for Each Major Federal Program and Major State Project <br />We have audited the compliance of Indian River County, Florida (the "County") with the types of <br />compliance requirements described in the OMB Circular A-133 Compliance Supplement and the <br />requirements described in the Florida Department of Financial Services' State Projects Compliance <br />Supplement that could have a direct and material effect on each of the County's major federal <br />programs or state projects for the year ended September 30, 2014. The County's major federal <br />programs and state projects are identified in the summary of auditors' results section of the <br />accompanying schedule of findings and questioned costs. <br />' Management's Responsibility <br />Management is responsible for compliance with the requirements of laws, regulations, contracts, and <br />L grants applicable to its federal programs. <br />Independent Auditors' Responsibility <br />Our responsibility is to express an opinion on compliance for each of the County's major federal <br />programs based on our audit of the types of compliance requirements referred to above. We conducted <br />our audit of compliance 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 Auditor General. Those <br />standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable <br />assurance about whether noncompliance with the types of compliance requirements referred to above <br />that could have a direct and material effect on a major federal program or state project occurred. An <br />audit includes examining, on a test basis, evidence about the County's compliance with those <br />requirements and performing such other procedures as we considered necessary in the circumstances. <br />We believe that our audit provides a reasonable basis for our opinion on compliance for each major <br />federal program. However, our audit does not provide a legal determination of the County's <br />compliance. <br />1 <br />Rehmann is an independent member of Nexia International <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />219 <br />INTERN 4TIn\AI <br />