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Coopers. certified Public accountants &Lybrand Report of Independent Accountants The Honorable County Commissioners and Constitutional Officers Indian River County, Florida We have audited the general purpose financial statements of Indian River County, Florida and the combining financial statements - enterprise funds of the County as of and for the year ended September 30, 1988, as listed in the Table of Contents. These financial statements are the responsibility of the County's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing stan- dards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presenta- tion. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of Indian River County, Florida, at September 30, 1988, and the results of its operations and the changes in financial position of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles. Also, in our opinion, the combining financial statements - enterprise funds referred to above present fairly, in all material respects, the financial position of each of- the individual funds at September 30, 1988, and the results of operations of such funds and the changes in financial position of such funds for the year then ended, in conformity with generally accepted accounting principles. Orlando, Florida December 16, 1988 1.