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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 COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND <br />MAJOR STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE <br />UNIFORM GUIDANCE AND CHAPTER 10.550, RULESOF THEAUUTOR GENERAL <br />March 14, 2018 <br />The Honorable Board of County Commissioners <br />and Constitutional Officers <br />Indian River County, Florida <br />Report on Compliance for Each Major Federal Program and Major State Project <br />We have audited the compliance of Indian River County, Florida (the "County") with the types of <br />compliance requirements described in the OMB Compliance Supplement and the requirements described <br />in the Florida Department of Financial Services' State Projects Compliance Supplement that could have <br />a direct and material effect on each of the County's major federal programs or state projects for the <br />year ended September 30, 2017. The County's major federal programs and state projects are identified <br />in the summary of auditors' results section of the accompanying schedule of findings and questioned <br />costs. <br />Management's Responsibility <br />Management is responsible for compliance with the requirements of laws, regulations, contracts, and <br />grants applicable to its federal programs. <br />Independent Auditors' Responsibility <br />Our responsibility is to express an opinion on compliance for each of the County's major federal programs <br />based on our audit of the types of compliance requirements referred to above. We conducted our audit <br />of compliance in accordance with auditing standards generally accepted in the United States of America; <br />the standards applicable to financial audits contained in Government Auditing Standards issued by the <br />Comptroller General of the United States; Title 2 U.S. Code of Federal Regulations Part 200, Uniform <br />Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform <br />Guidance); and Chapter 10.550, Rules of the Auditor General. Those standards and Uniform Guidance <br />require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance <br />with the types of compliance requirements referred to above that could have a direct and material effect <br />on a major federal program or state project occurred. An audit includes examining, on a test basis, <br />evidence about the County's compliance with those requirements and performing such other procedures <br />as we considered necessary in the circumstances. <br />We believe that our audit provides a reasonable basis for our opinion on compliance for each major <br />federal program and state project. However, our audit does not provide a legal determination of the <br />County's compliance. <br />Rehmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />232 <br />A member of <br />(o Nexia <br />Internationa <br />