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R\ehmann <br />INDEPENDENT ACCOUNTANTS' REPORT <br />March 14, 2018 <br />The Honorable Jeffrey R. Smith <br />Clerk of the Circuit Court and Comptroller <br />Indian River County, Florida <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 />We have examined the compliance of Indian River County, Florida Clerk of Court and Comptroller <br />(the "Clerk") with Sections 218.415, 28.35, 28.36, and 61.181 Florida Statutes, during the year ended <br />September 30, 2017. Management is responsible for compliance with those requirements. Our <br />responsibility is to express an opinion on the Clerk's compliance based on our examination. <br />Our examination was conducted in accordance with attestation standards established by the American <br />Institute of Certified Public Accountants and, accordingly, includes examining, on a test basis, <br />evidence about the Clerk's compliance with those requirements and performing such other procedures <br />as we considered necessary in the circumstances. We believe that our examination provides a <br />reasonable basis for our opinion. Our examination does not provide a legal determination on the <br />Clerk's compliance with specified requirements. <br />In our opinion, the Clerk complied, in all material respects, with the aforementioned requirements for <br />the year ended September 30, 2017. <br />This report is intended solely for the information and use of management, the Clerk, the Board of <br />County Commissioners and the Florida Auditor General and is not intended to be and should not be <br />used by anyone other than these specified parties. <br />4441e,uL+w LLC <br />Rehmann is an independent member of Nexia International. <br />CPAs & Consultants Wealth Advisors Corporate Investigators <br />340 <br />A member of <br />Nexia <br />Internationa <br />