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1 <br />1 P4 Ikehmann <br />1 <br />1 <br />1 <br />1 <br />The Honorable Jeffrey R. Smith <br />MANAGEMENT LETTER <br />March 4, 2015 <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 />Clerk of the Circuit Court and Comptroller <br />1 Indian River County, Florida <br />Report on the Financial Statements <br />We have audited the fund financial statements of the major fund and the aggregate remaining fund <br />information of the Indian River County, Florida Clerk of Court (the "Clerk"), as of and for the year <br />ended September 30, 2014, which collectively comprise the Clerk's fund financial statements and have <br />1 issued our report thereon dated March 4, 2015. <br />Auditor's Responsibility <br />We conducted our audit 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; and Chapter 10.550, Rules of the Florida <br />' Auditor General. <br />Other Reports and Schedule <br />I We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and on <br />Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance <br />with Government Auditing Standards; and Independent Accountants' Report on an examination <br />conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance <br />I requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those <br />reports, which are dated March 4, 2015, should be considered in conjunction with this management <br />letter. <br />1 <br />Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not <br />corrective actions have been taken to address findings and recommendations made in the preceding <br />annual financial audit report. There were no findings or recommendations in the preceding annual <br />financial audit report. <br />Prior Audit Findings <br />1 Official Title and Legal Authority <br />Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal <br />' authority for the primary government and each component unit of the reporting entity be disclosed in <br />this management letter, unless disclosed in the notes to the financial statements. This information is <br />disclosed in the notes to the financial statements. <br />Rehmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />1 <br />311 <br />INTERNATIONAL <br />