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s � � We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. 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 presentation. 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, as of September 30, 1995, and the results of its operations and the cash flows of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles. Also, in our opinion, the combining, individual fund, account group and supporting financial statements referred to above present fairly, in all material respects, the financial position of each of the individual funds, account groups and supporting financial statements of Indian River County, Florida, as of September 30, 1995, and the results of operations of such funds and the cash flows of the individual proprietary funds for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated February 2, 1996 on our consideration of Indian River County, Florida's internal control structure and a report dated February 2, 1996 on its compliance with laws and regulations. The information presented in the statistical section is presented for purposes of additional analysis and is not a required part of the general purpose financial statements or the combining, individual fund, account group and supporting financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the general purpose financial statements or the combining, individual fund, account group and supporting financial statements and, according, we express no opinion on it. 44,16f ' Xis ' CPAs GSL:. Vero Beach, Florida February 2; 1996 Member AICPA Fort Pierce/lensen BeachNero Beach 1 Memher AICPA Division For CPA Firms Private Companies Practice Section Memtwr FICPA In addition, Mr. Harris advised they have issued internal control reports on each of the constitutional officers as well as the Board. The audit also includes reports on compliance with laws and regulation, management comments, and a report on Federal and State financial assistance. Mr. Harris advised that Ross Cotherman, 'the director in charge of the County's audit, and Tommy Barry, the director in charge of the Housing Authority audit, were also present. He indicated they are always willing to meet with any of the Board members to discuss 17 March 19, 1996 �ooF 97 PAGF.5a7 \ ii