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their work which extends beyond the numbers. Alts. Hill noted that <br />when they audit, they are required not only to look at results <br />but also how well you have complied with all the rules. Bond <br />coverage already has been discussed, and that is one aspect. <br />There are also state statutes and the County's own Resolutions, <br />and the auditor's job is to ascertain that all of this has been <br />followed and complied with, and at the conclusion of their work, <br />they issue a variety of reports that deal with compliance. In <br />addition, they report on how you comply with the Single Audit Act <br />which has to do with entities which received federal funds. They <br />start off by reporting on internal control structure to ensure <br />your compliance, and Ms. Hill noted that the Commissioners as a <br />Board are an important part of that structure. They have studied <br />all this and determined there were no internal weaknesses in the <br />structure of Indian River County. They also have looked at laws <br />and regulations - for instance, if you failed to levy taxes <br />properly, but they found nothing that would have a material <br />impact. Pages 98 and 99 recap all the monies the County <br />received. They gave a report on the internal control structure <br />the County used to administer these programs and noted no <br />instances of material weaknesses. <br />Ms. Hill advised that at the back of their report, you will <br />see all the individual reports they issued on each of the <br />Constitutional Officers. She wished the Board to know that the <br />auditors received excellent cooperation from all of the <br />individuals here in the County and they have enjoyed working <br />here. <br />Commissioner Scurlock referred the Board to the chart on <br />pages 170 and 171 which sets out expenditures by function for the <br />last twelve years, as follows: <br />MAY 2 8 1991 <br />L <br />