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Coopers oerlifW public accountants <br />&Lybrand <br />Report of Independent Accountants <br />The Honorable County Commissioners and <br />Constitutional Officers <br />Indian River County, Florida <br />We have audited the accompanying general-purpose financial statements and the <br />combining and individual fund financial statements of the enterprise funds of <br />Indian River County, Florida, as of and for the year ended September 30, 1992, <br />as listed in the Table of Contents. These financial statements are the respon- <br />sibility of Indian River County, Florida, management. Our responsibility is to <br />express an opinion on these financial statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards <br />and Government Auditing Standards issued by the Comptroller General of the <br />United States. Those standards require that we plan and perform the audit to <br />obtain reasonable assurance about whether the financial statements are free of <br />material misstatement. An audit includes examining, on a test basis, evidence <br />supporting the. amounts and disclosures in the. financial statements. An audit <br />also includes assessing the accounting principles used and significant estimates <br />made by management, as well as evaluating the overall financial statement <br />presentation. We believe that our audit provides a reasonable basis for our <br />opinion. <br />In our opinion, the general-purpose financial statements referred to above <br />present fairly, in all material respects, the financial position of Indian River <br />County, Florida, at September 30, 1992, and the results of its operations and <br />the cash flows of its proprietary fund types for the year then ended, in <br />conformity with generally accepted accounting principles. Also, in our opinion, <br />the combining and individual fund financial statements of the enterprise funds <br />referred to above present fairly, in all material respects, the financial <br />position of each of the individual funds financial statements of Indian River <br />County, Florida, as of September 30, 1992, and the results of operations of such <br />funds and the cash flows of the individual proprietary funds for the year then <br />ended in conformity with generally accepted accounting principles. <br />Orlando, Florida <br />January 29, 1993 <br />B-1 <br />