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PRESENTATION OF COUNTY COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR <br />1984 <br />Ron Moats, partner of May Zima & Co., Auditors, came before <br />the Board to present their opinion on the Comprehensive Annual <br />Financial Report and referred to the following statement: <br />Mayzmtam <br />Cel P&&W- Accoa imn <br />To the Honorable County Commissioners <br />and Constitutional Officers <br />Indian River County, Florida <br />ACCOUNTANTS' REPORT <br />We have examined the combined financial statements of Indian River County, <br />Florida as of and for the year ended September 30, 1984, as listed in the <br />table of contents. Our examination was made in accordance with generally <br />accepted auditing standards and, accordingly, included such tests of the <br />accounting records and such other auditing procedures as we considered <br />necessary in the circumstances. <br />In our opinion, the combined financial statements referred to above present <br />fairly the financial position of Indian River County, Florida at <br />September 30, 1984, and the results of its operations and changes in <br />financial position of its Proprietary Fund Types for the year then ended, <br />in conformity with generally accepted accounting principles applied on a <br />basis consistent with that of the preceding year. <br />Our examination was made for the purpose of forming an opinion on the <br />combined financial statements taken as a whole. The financial statements <br />and schedules listed in the table of contents on Pages 72 through 158 are <br />presented for purposes of additional analysis and are not a required part <br />of the combined financial statements of Indian River County, Florida. The <br />information has been subjected to the auditing procedures applied in the <br />examination of the combined financial statements and, in our opinion, is <br />fairly stated in all material respects in relation to the combined <br />financial statements taken as a whole. The information listed as <br />statistical information has not been subjected to the auditing procedures <br />applied in the examination of the combined financial statements and, <br />accordingly, we express no opinion. <br />jw�w <br />Daytona Beach, Florida + <br />January 4, 1985 71 BOOK 0 mn 247 <br />