Laserfiche WebLink
&LybrCoopeand <br />cenitea public accountants <br />Report of Independent Accountants <br />The Honorable County Commissioners and <br />Constitutional Officers <br />Indian River County, Florida <br />APPENDIX B <br />We have audited the accompanying general purpose financial statements of Indian <br />River County, Florida as of September 30, 1990, and for the year then ended, on <br />pages 2 through 52. These general purpose financial statements are the respon- <br />sibility of the County's management. Our responsibility is to express an <br />opinion on these general purpose financial statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards <br />and Government Auditing Standards issued by the Comptroller General of the <br />United States. Those standards require that we plan and perform the audit to <br />obtain reasonable assurance about whether the general purpose financial state- <br />ments are free of material misstatement. An audit includes examining, on a test <br />basis, evidence supporting the amounts and disclosures in the general purpose <br />financial statements. An audit also includes assessing the accounting princi- <br />ples used and significant estimates made by management, as well as evaluating <br />the overall general purpose financial statement presentation. We believe that <br />our audit provides a reasonable basis for our opinion. <br />In our opinion, the general purpose financial statements referred to above <br />present fairly, in all material respects, the financial position of Indian River <br />County, Florida at September 30, 1990, and the results of its operations and the <br />changes in financial position of its proprietary fund types for the year then <br />ended, in conformity with generally accepted accounting principles. <br />1..; r (",h2( 1/4 0-41, L� <br />Orlando, Florida <br />January 31, 1991 <br />1 <br />