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Coopers a3nilied public aocountents <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 general purpose financial statements of Indian River County, <br />Florida as of September 30, 1991, and for the year then ended, as listed in the <br />Table of Contents. These financial statements are the responsibility of the <br />County's management. Our responsibility is to express an opinion on these <br />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, 1991, and the results of its operations and the <br />cash flows of its proprietary fund types for the year then ended, in conformity <br />with generally accepted accounting principles. <br />6 O�$' /Xc , �6G <br />Orlando, Florida <br />January 31, 1992 <br />B-1 <br />