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I <br /> rJRe h m a n n [ <br /> The Honorable Board of County Commissioners and Constitutional Officers [ <br /> Indian River County, Florida <br /> Page two <br /> Accounting principles generally accepted in the United States of America require that <br /> the management's discussion and analysis, as listed in the table of contents, be <br /> presented to supplement the basic financial statements. Such information, although <br /> not a part of the basic financial statements, is required by the Governmental <br /> Accounting Standards Board, who considers it to be an essential part of financial <br /> reporting for placing the basic financial statements in an appropriate operational, <br /> economic, or historical context. We have applied certain limited procedures to the <br /> required supplementary information in accordance with auditing standards generally <br /> accepted in the United States of America, which consisted of inquires of management <br /> about the methods of preparing the information and comparing the information for <br /> consistency with management's responses to our inquiries, the basic financial <br /> statements, and other knowledge we obtained during our audit of the basic financial <br /> statements. We do not express an opinion or provide any assurance on the <br /> information because the limited procedures do not provide us with sufficient evidence <br /> to express an opinion or provide any assurance. <br /> Our audit was conducted for the purpose of forming opinions on the financial <br /> statements that collectively comprise the County's basic financial statements. The <br /> combining and individual fund financial statements and schedules, listed in the table ' <br /> of contents, are presented for purposes of additional analysis and are not a required <br /> part of the basic financial statements. Such information is the responsibility of <br /> management and was derived from and relates directly to the underlying accounting <br /> and other records used to prepare the basic financial statements. The information has <br /> been subjected to the auditing procedures applied in the audit of the basic financial <br /> statements and certain additional procedures, including comparing and reconciling <br /> such information directly to the underlying accounting and other records used to <br /> prepare the financial statements or to the basic financial statements themselves, and <br /> other additional procedures in accordance with auditing standards generally accepted <br /> in the United States of America. In our opinion, the information is fairly stated, in all <br /> material respects, in relation to the basic financial statements as a whole. The <br /> introductory section and statistical section are presented for purposes of additional <br /> analysis and are not a required part of the basic financial statements. Such <br /> information has not been subjected to the auditing procedures applied in the audit of <br /> the basic financial statements and accordingly, we do not express an opinion or <br /> provide any assurance on it. <br /> 4L49,rL�W� <br /> Vero Beach, Florida [ <br /> March 12, 2013 <br /> 2 <br />