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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 /> Page <br /> Number <br /> SHERIFF <br /> Independent Auditor ' s Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322 <br /> Special Purpose Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323 <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 />. . . . . . . . . 332 <br /> ManagementLetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . 0 . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334 <br /> SUPERVISOR OF ELECTIONS <br /> Independent Auditor ' s Report . . . . . . . . . . . . . . . . . . . . . I . . " . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . * . . . . . . . . 338 <br /> Special Purpose Financial Statements 339 <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 />. . . . . . . . . . 347 <br /> ManagementLetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349 <br /> TAX COLLECTOR <br /> IndependentAuditor ' s Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352 <br /> Special Purpose Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 <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 /> 64 <br /> Accordance with Government Auditing Standards . . . I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> . . . . . . . . . . . .) <br /> ManagementLetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 366 <br />