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Harris , Cotherman & Associates Certified Public Accountants - Chartered 5070 N. AlA Suite 250 Vero Beach, FL 32963 Phone 772-234-8484 Fax 772-234-8488 Independent Auditors Report on Compliance and Internal Control over Compliance Applicable to Each Major Federal Program And State Project The Honorable Board of County Commissioners Indian River County, Florida Compliance We have audited the compliance of Indian River County, Florida with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A- 133 Compliance Supplement and the requirements described in the Executive Office of the Governor's State Projects Compliance Supplement that are applicable to each of its major federal programs and state projects for the year ended September 30, 2002 . The Indian River County, Florida's major federal programs and state projects are identified in the summary of auditor' s results section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations contracts and grants applicable to each of its major federal programs and state projects is the responsibility of the Indian River County, Florida' s management. Our responsibility is to express an opinion on Indian River County, Florida' s compliance based on our audit. We conducted our audit of compliance in accordance with United States generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A- 133 , Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10 . 550, Rules of the Auditor General. Those standards, OMB Circular A- 133 , and Chapter 10. 550, Rules of the Auditor General require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state project occurred. An audit includes examining, on a test basis, evidence about the procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Indian River County, Florida ' s compliance with those requirements. In our opinion, the Indian River County, Florida complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs and state projects for the year ended September 30, 2002 . Internal Control Over Compliance The management of the Indian River County, Florida is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs and state projects. In planning and performing our audit, we considered Indian River County, Florida 's internal control over compliance with requirements that could have a direct and material effect on a major federal program or state project in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133 and Chapter 10.550 , Rules of the Auditor General. "Providing Vision and Direction to our Clients" Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section 180