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Indian River County, Florida <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS- CONTINUED <br />Fiscal Year Ended September 30, 2020 <br />AUDITOR GENERAL REPORTS SECTION <br />Page <br />Number <br />BOARD OF COUNTY COMMISSIONERS <br />Independent Auditors' Report 242 <br />Fund Financial Statements 244 <br />Independent Auditors' Report on Internal Control over Financial Reporting and on <br />Compliance And Other Matters Based on an Audit of Financial Statements <br />Performed In Accordance with Government Auditing Standards 323 <br />Management Letter 325 <br />Independent Accountants' Report 327 <br />CLERK OF THE CIRCUIT COURT AND COMPTROLLER <br />Independent Auditors' Report 330 <br />Fund Financial Statements 332 <br />Independent Auditors' Report on Internal Control over Financial Reporting and on <br />Compliance And Other Matters Based on an Audit of Financial Statements <br />Performed In Accordance with Government Auditing Standards 345 <br />Management Letter 347 <br />Independent Accountants' Report 349 <br />PROPERTY APPRAISER <br />Independent Auditors' Report 352 <br />Fund Financial Statements 354 <br />Independent Auditors' Report on Internal Control over Financial Reporting and on <br />Compliance And Other Matters Based on an Audit of Financial Statements <br />Performed In Accordance with Government Auditing Standards 364 <br />Management Letter 366 <br />Independent Accountants' Report 368 <br />