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The Honorable David Nolte <br />Property Appraiser <br />March 14, 2018 <br />Page 2 <br />Opinion <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the <br />financial position of the fund of the Property Appraiser as of September 30, 2017, and the respective <br />changes in financial position and the respective budgetary comparison for the general fund for the year <br />then ended in accordance with accounting principles generally accepted in the United States of America. <br />Reporting Entity <br />As discussed in Note 1, the financial statements referred to above present only the Indian River County, <br />Florida Property Appraiser and do not purport to, and do not, present fairly the financial position of <br />Indian River County, Florida as of September 30, 2017, and the changes in its financial position for the <br />year then ended, in conformity with accounting principles generally accepted in the United States of <br />America. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated March 14, <br />2018, on our consideration of the Property Appraiser's internal control over financial reporting and on <br />our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements <br />and other matters. The purpose of that report is to describe the scope of our testing of internal control <br />over financial reporting and compliance and the results of that testing, and not to provide an opinion on <br />internal control over financial reporting or on compliance. That report is an integral part of an audit <br />performed in accordance with Government Auditing Standards in considering the Property Appraiser's <br />internal control over financial reporting and compliance. <br />444e- rL+n. LLC <br />343 <br />