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Harris, Cotherman <br /> & Associates <br /> Certified Public Accountants - Chartered <br /> 5070 N. AIA <br /> ' Suite 250 <br /> Vero Beach, FL 32963 <br /> Phone 772-234-8484 <br /> Fax 772-234-8488 <br /> Report on Compliance pLance and on Internal Control over Financial <br /> ' Reporting Based on an Audit of Financial Statements Performed in <br /> Accordance with Government Auditing Standards <br /> i <br /> The Honorable Board of County Commissioners <br /> ' Indian River County, Florida <br /> ' We have audited the basic financial statements of Indian River County, Florida as of and for the year <br /> ended <br /> September 30, 2002, and have issued our report thereon dated January 31 , 2003 . We conducted our audit in <br /> accordance with auditing standards generally accepted in the United States of America and the standards applicable <br /> to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United <br /> States. <br /> Compliance <br /> As part of obtaining reasonable assurance about whether the Indian River County, Florida ' s financial statements are <br /> free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations and <br /> contracts, noncompliance with which could have a direct and material effect on the determination of financial <br /> statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our <br /> audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of <br /> noncompliance that are required to be reported under Government Auditing Standards. <br /> Internal Control Over Financial Reporting <br /> In planning and performing our audit, we considered the Indian River County, Florida 's internal control over <br /> financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the <br /> financial statements and not to provide assurance on the internal control over financial reporting. Our consideration <br /> of the internal control over financial reporting would not necessarily disclose all matters in the internal control over <br /> financial reporting that might be material weaknesses. A material weakness is a condition in which the design or <br /> operation of one or more of the internal control components does not reduce to a relatively low level the risk that <br /> ' misstatements in amounts that would be material in relation to the financial statements being audited may occur and <br /> not be detected within a timely period by employees in the normal course of performing their assigned functions. <br /> We noted no matters involving the internal control over financial reporting and its operation that we consider to be <br /> material weaknesses . <br /> This report is intended solely for the information of the Board of County Commissioners, management, federal and <br /> state awarding agencies, pass-through entities and the Auditor General of the State of Florida and is not intended to <br /> be and should not be used by anyone other than these specified parties. <br /> Vero Beach, Florida <br /> January 31 , 2003 <br /> "Providing Vision and Direction to our Clients" <br /> Member AICPA Member AICPA Division For CPA Firms Member FICPA <br /> Private Companies Practice Section <br /> 179 <br />