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The Honorable Deryl Loar <br />Sheriff <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 funds of the Sheriff as of September 30, 2017, and the respective changes in <br />financial position and the respective budgetary comparison for the general fund for the year then ended <br />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 Sheriff and do not purport to, and do not, present fairly the financial position of Indian River <br />County, Florida as of September 30, 2017, and the changes in its financial position for the year then <br />ended, in conformity with accounting principles generally accepted in the United States of 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 Sheriff's internal control over financial reporting and on our tests of <br />its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other <br />matters. The purpose of that report is to describe the scope of our testing of internal control over <br />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 Sheriff's internal <br />control over financial reporting and compliance. <br />4L44,e <br />rL+ri. LLC <br />359 <br />