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Opinion <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the <br />financial position of the funds of the Clerk as of September 30, 2014, and the respective changes in <br />financial position and the respective budgetary comparison for the general fund for the year then <br />ended in accordance with accounting principles generally accepted in the United States of America. <br />Reporting Entity <br />As discussed in Note 1, the financial statements referred to above present only the Indian River County, <br />Florida Clerk of Court and do not purport to, and do not, present fairly the financial position of Indian <br />River County, Florida as of September 30, 2014, and the changes in its financial position for the year <br />then ended, in conformity with accounting principles generally accepted in the United States of <br />America. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated March 4, <br />2015 on our consideration of the Clerk's internal control over financial reporting and on our tests of its <br />compliance with certain provisions of laws, regulations, contracts, and grant agreements and other <br />matters. The purpose of that report is to describe the scope of our testing of internal control over <br />financial reporting and compliance and the results of that testing, and not to provide an opinion on <br />internal control over financial reporting or on compliance. That report is an integral part of an audit <br />performed in accordance with Government Auditing Standards in considering Clerk's internal control <br />over financial reporting and compliance. <br />4,,,,,,ced....,„ LLC <br />297 <br />I <br />