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The Honorable Board of County Commissioners <br />Indian River County, Florida <br />March 14, 2018 <br />Page 2 <br />Opinion on Each Major Federal Program and State Project <br />In our opinion, the County complied, in all material respects, with the types of compliance requirements <br />referred to above that could have a direct and material effect on each of its major federal programs and <br />state projects for the year ended September 30, 2017. <br />Report on Internal Control Over Compliance <br />Management of the County is responsible for establishing and maintaining effective internal control over <br />compliance with the types of compliance requirements referred to above. In planning and performing <br />our audit of compliance, we considered the County's internal control over compliance with the types of <br />requirements that could have a direct and material effect on each major federal program and state <br />project to determine the auditing procedures that are appropriate in the circumstances for the purpose <br />of expressing an opinion on compliance for each major federal program and state project and to test and <br />report on internal control over compliance in accordance with Uniform Guidance and Chapter 10.550, <br />Rules of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of <br />internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the <br />County's internal control over compliance. <br />A deficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their assigned <br />functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of <br />a federal program on a timely basis. A material weakness in internal control over compliance is a <br />deficiency, or combination of deficiencies, in internal control over compliance, such that there is a <br />reasonable possibility that material noncompliance with a type of compliance requirement of a federal <br />program or state project will not be prevented, or detected and corrected, on a timely basis. A <br />significant deficiency in internal control over compliance is a deficiency, or a combination of <br />deficiencies, in internal control over compliance with a type of compliance requirement of a federal <br />program or state project that is less severe that a material weakness in internal control over compliance, <br />yet important enough to merit attention by those charged with governance. <br />Our consideration of internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control over <br />compliance that might be material weaknesses or significant deficiencies. We did not identify any <br />deficiencies in internal control over compliance that we consider to be material weaknesses. However, <br />material weaknesses may exist that have not been identified. <br />Purpose of this Report <br />The purpose of this report on internal control over compliance is solely to describe the scope of our <br />testing of internal control over compliance and the results of that testing based on the requirements of <br />Uniform Guidance and Chapter 10.550, Rules of the Auditor General. Accordingly, this report is not <br />suitable for any other purpose. <br />444e, W")A- LLC <br />233 <br />