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Rehmann <br />INDEPENDENT ACCOUNTANTS' REPORT <br />March 4, 2015 <br />The Honorable David Nolte <br />Property Appraiser <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 Property Appraiser (the <br />"Property Appraiser") with Section 218.415, Florida Statutes, during the year ended September 30, <br />2014. Management is responsible for compliance with those requirements. Our responsibility is to <br />express an opinion on the Property Appraiser'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, include examining, on a test basis, evidence <br />about the Property Appraiser's compliance with those requirements and performing such other <br />procedures as we considered necessary in the circumstances. We believe that our examination <br />provides a reasonable basis for our opinion. Our examination does not provide a legal determination on <br />the Property Appraiser's compliance with specified requirements. <br />In our opinion, the Property Appraiser complied, in all material respects, with the aforementioned <br />requirements for the year ended September 30, 2014. <br />This report is intended solely for the information and use of management, the Property Appraiser, the <br />Board of County Commissioners and the Florida Auditor General and is not intended to be and should <br />not be used by anyone other than these specified parties. <br />Rehmann is an independent member of Nexia International <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />328 <br />LLC <br />� T <br />INTERN NTI n N AI <br />