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Harris , Cotherman , <br /> Jones , Price & Associates <br /> Certified Public Accountants - Chartered <br /> The Honorable County Commissioners and <br /> Constitutional Officers <br /> Indian River County, Florida <br /> Page two <br /> Our audit was conducted for the purpose of forming an opinion on the basic financial statements <br /> taken as a whole . The accompanying information identified in the table of contents as <br /> combining and individual fund statements and schedules is presented for purposes of additional <br /> analysis and is not a required part of the basic financial statements . Such information has been <br /> subjected to the auditing procedures applied in the audit of the basic financial statements and, in <br /> our opinion, is fairly stated , in all material respects , in relation to the basic financial statements <br /> taken as a whole . <br /> The information identified in the table of contents as the Introductory and Statistical Sections is <br /> presented for purposes of additional analysis and is not a required part of the basic financial <br /> statements of Indian River County, Florida. Such information has not been subjected to the <br /> auditing procedures applied in the audit of the basic financial statements and, accordingly, we <br /> express no opinion on it. <br /> �{�cwt�1�, �OV4tGtrYJ , Qnw , firej � ll�ea �.ta {tc� <br /> C. or il � a &ne s 0/7" *&d <br /> Vero Beach, Florida <br /> January 30 , 2004 <br /> 2 <br />