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1 <br />1 <br />NFehmann <br />Rehmann Robson <br />5070 North Highway AlA <br />Suite 250 <br />' Vero Beach, FL 32963 <br />Ph 772.234.8484 <br />Fx 772.234 8488 <br />rehmann.com <br />1 <br />INDEPENDENT ACCOUNTANTS' REPORT <br />March 4, 2015 <br />The Honorable Jeffrey R. Smith <br />Clerk of the Circuit Court and Comptroller <br />Indian River County, Florida <br />We have examined the compliance of Indian River County, Florida Clerk of Court and Comptroller <br />(the "Clerk") with Sections 218.415, 28.35 and 28.36, Florida Statutes, during the year ended <br />September 30, 2014. Management is responsible for compliance with those requirements. Our <br />responsibility is to express an opinion on the Clerk'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 Clerk'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 />Clerk's compliance with specified requirements. <br />In our opinion, the Clerk complied, in all material respects, with the aforementioned requirements for <br />1 the year ended September 30, 2014. <br />This report is intended solely for the information and use of management, the Clerk, the Board of <br />County Commissioners and the Florida Auditor General and is not intended to be and should not be <br />used by anyone other than these specified parties. <br />1 <br />1 <br />1 <br />1 <br />Rehmann is an independent member of Nexia International <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />1 313 <br />INTERNATIONAL <br />