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Rehmann <br />MANAGEMENT LETTER <br />March 4, 2015 <br />The Honorable Deryl Loar <br />Sheriff <br />Indian River County, Florida <br />Report on the Financial Statements <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 audited the fund financial statements of the major fund and the aggregate remaining fund <br />information of the Indian River County, Florida Sheriff (the "Sheriff"), as of and for the year ended <br />September 30, 2014, which collectively comprise the Sheriff's fund financial statements and have <br />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 />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. Disclosures in that report, which is dated March 4, 2015, should <br />be considered in conjunction with this management letter. <br />Prior Audit Findings <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 />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 />346 <br />INTER NATIONAL <br />