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Rehmann <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 />INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON <br />COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN <br />ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br />March 4, 2015 <br />The Honorable David Nolte <br />Property Appraiser <br />Indian River County, Florida <br />We have audited, in accordance with the auditing standards generally accepted in the United States of <br />America and the standards applicable to financial statements contained in Government Auditing <br />Standards issued by the Comptroller General of the United States, the fund financial statements of the <br />major fund of the Indian River County, Florida Property Appraiser (the "Property Appraiser"), as of <br />and for the year ended September 30, 2014, which comprises the Property Appraiser's fund financial <br />statements and have issued our report thereon dated March 4, 2015. <br />Internal Control over Financial Reporting <br />In planning and performing our audit of the financial statements, we considered the Property <br />Appraiser's internal control over financial reporting (internal control) to determine the audit <br />procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the <br />financial statements, but not for the purpose of expressing an opinion on the effectiveness of the <br />Property Appraiser's internal control. Accordingly, we do not express an opinion on the effectiveness of <br />the Property Appraiser's internal control. <br />A deficiency in internal control exists when the design or operation of a control does not allow <br />management or employees, in the normal course of performing their assigned functions, to prevent, or <br />detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a <br />combination of deficiencies, in internal control such that there is a reasonable possibility that a <br />material misstatement of the entity's financial statements will not be prevented, or detected and <br />corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in <br />internal control that is less severe than a material weakness, yet important enough to merit attention <br />by those charged with governance. <br />Our consideration of internal control was for the limited purpose described in the first paragraph of <br />this section and was not designed to identify all deficiencies in internal control that might be material <br />weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify <br />any deficiencies in internal control that we consider to be material weaknesses. However, material <br />weaknesses may exist that have not been identified. <br />Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the Property Appraiser's financial statements <br />are free of material misstatement, we performed tests of its compliance with certain provisions of <br />Rehmann is an independent member of Nexia International <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />324 <br />l+lel <br />INTERNATIONAL <br />