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Rehmann <br />INDEPENDENT ACCOUNTANTS' REPORT <br />March 4, 2015 <br />The Honorable Board of County Commissioners <br />Indian River County, Florida <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 />We have examined the compliance of Indian River County, Florida Board of County Commissioners <br />(the "Board") with Section 218.415, Florida Statutes, during the year ended September 30, 2014. <br />Management is responsible for compliance with those requirements. Our responsibility is to express an <br />opinion on the Board'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 Board's compliance with those requirements and performing such other procedures <br />as we considered necessary in the circumstances. We believe that our examination provides a <br />reasonable basis for our opinion. Our examination does not provide a legal determination on the <br />Board's compliance with specified requirements. <br />In our opinion, the Board complied, in all material respects, with the aforementioned requirements for <br />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 />Rehmann Is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />294 <br />LLC <br />IN TGR NATI ON AL <br />