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Indian River County , Florida <br /> COMPREHENSIVE ANNUAL FINANCIAL REPORT <br /> TABLE OF CONTENTS - CONTINUED <br /> Fiscal Year Ended September 30 , 2007 <br /> AUDITOR GENERAL REPORTS SECTION <br /> Page <br /> Number <br /> BOARD OF COUNTY COMMISSIONERS <br /> IndependentAuditor ' s Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 <br /> Special Purpose Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . 0 . 1 . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 <br /> Report on Internal Control over Financial Reporting and on Compliance <br /> and Other Matters Based on an Audit of Financial Statements Performed in <br /> Accordance with Government Auditing Standards . . . . . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . 287 <br /> Management Comments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . 289 <br /> CLERK OF THE CIRCUIT COURT <br /> IndependentAuditor ' s Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . 0 . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292 <br /> Special Purpose Financial Statements . . . . . I . . . . . 1 . 0 . . . . . . . I . . . . 1 . . 0 . 0 . 0 . . . . . . . 0 . . . . . . . . . . <br />. . 00 . . . . . 0 . . . . . . . . . . . 0 . . . . . . 0 . . . . 0293 <br /> Report on Internal Control over Financial Reporting and on Compliance <br /> and Other Matters Based on an Audit of Financial Statements Performed in <br /> Accordance with Government Auditing Standards . . . . . <br /> 0000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302 <br /> ManagementLetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304 <br /> PROPERTY APPRAISER <br /> Independent Auditor ' s Report . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . 308 <br /> Special Purpose Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309 <br /> Report on Internal Control over Financial Reporting and on Compliance <br /> and Other Matters Based on an Audit of Financial Statements Performed in <br /> Accordance with Government Auditing Standards . . . . . . . 0 . 0 . . . . 0 . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . 316 <br /> Management Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 318 <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . <br />