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R\ehmann <br />Rehmann Robson <br />5070 North Highway A1A, <br />Suite 250 <br />Vero Beach, FL 32963 <br />Ph: 772.234.8484 <br />Fx:772.234.8488 <br />rehmann.com <br />INDEPENDENT AUDITORS' REPORT ON THE <br />SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS <br />REQUIRED BY UNIFORM GUIDANCE AND CHAPTER 10.550, RULESOF THEAUDITORGENER4L <br />March 14, 2018 <br />The Honorable Board of County Commissioners <br />and Constitutional Officers <br />Indian River County, Florida <br />We have audited the financial statements of the governmental activities, the business -type activities, <br />each major fund, and the aggregate remaining fund information of Indian River County, Florida (the <br />"County") as of and for the year ended September 30, 2017, and the related notes to the financial <br />statements, which collectively comprise the County's basic financial statements. We issued our report <br />thereon dated March 14, 2018, which contained unmodified opinions on those financial statements. Our <br />audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the basic financial statements. The accompanying schedule of expenditures of federal awards <br />and state projects is presented for purposes of additional analysis as required by Title 2 U.S. Code of <br />Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit <br />Requirements of Federal Awards (Uniform Guidance), and Chapter 10.550, Rules of the Auditor General, <br />and is not a required 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 and other records <br />used to prepare the basic financial statements. The information has been subjected to the auditing <br />procedures applied in the audit of the financial statements and certain additional procedures, including <br />comparing and reconciling such information directly to the underlying accounting and other records used <br />to prepare the basic financial statements or to the basic financial statements themselves, and other <br />additional procedures in accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the schedule of expenditure of federal awards and state projects is fairly stated <br />in all material respects in relation to the basic financial statements as a whole. <br />4441X rL4w LLC <br />Rehmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />224 <br />A member of <br />Nexia <br />Internationa <br />