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COMPREHENSIVE ANNUAL FINANCIAL <br />REPORT <br />Prepared by the Finance Department of the <br />Clerk of the Circuit Court <br />and Comptroller <br />June 7, 2016 <br />-2- <br />Audit Completion <br />• County's annual audit by Rehmann Robson CPA audit firm completed <br />May 25, 2016. <br />• Late completion was due to a delay in the release of the required pension <br />information from the Florida Retirement System (FRS) until mid-April. <br />GASB Statement 68 required the County to report their proportionate <br />share of the net pension liability of the FRS in their FY2015 financial <br />statements. <br />• Unmodified "clean" opinion on County and Officers. <br />• No findings or comments for the Board and two findings for the Property <br />Appraiser's office -response is included in CAFR <br />• Includes audit of all governmental and enterprise funds, internal controls, <br />grant and bond compliance <br />7111-1 <br />