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Belger Harris Toombs I Elam & McAlpin C&Kwd "r AccouNant, Ch&vmd SuSul � Ifh Building 3160 Cardinal Drive Wro Beach, Florida 32963 /m/2348461 The Honorable County Commissioners and Constitutional Officers Indian River County, Florida We have audited the accompanying general purpose financial statements and the combining and individual enterprise funds of Indian River County, Florida, as of and for the year ended September 30, 1995, as listed in the table of contents. These financial statements are the responsibility of Indian River County, Florida, 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 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 and individual enterprise fund statements referred to above present fairly, in all material respects, the financial position of each of the individual enterprise funds 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 enterprise funds for the year then ended in conformity with generally accepted accounting principles. r ztw'� CWS CAajakaL Vero Beach, Florida February 2,1996 Fort Pierce/lensen 9edthNero leach Member AICPA Member AICPA Liv' ion For CPA Firma Private Comp initw Prac tic a Ser hon �Mmber Hl'PA