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Harris, Cotherman <br /> & Associates <br /> Certified Public Accountants - Chartered <br /> The Honorable County Commissioners <br /> Indian River County, Florida <br /> Management Comments <br /> Page Two <br /> Florida Department of Banking and Finance Financial Report <br /> The annual financial report required to be filed with the Florida Department of Banking and Finance <br /> pursuant to Section 218 . 32 of the Florida Statutes has been completed . We compared this report with <br /> the financial audit report and noted no exceptions for the fiscal year ended September 30 , 2002 . <br /> Compliance With Section 218 .415 <br /> As required by the Rules of the Auditor General ( Section 10 . 554( 1 ) (g ) 2 . ) , the scope of our audit <br /> included a review of the provisions of Section 218 . 415 , Florida Statutes , regarding the investment of <br /> public funds . In connection with our audit, we determined that the Board of County Commissioners <br /> complied with Section 218 . 415 , Florida Statutes . <br /> This report is intended for the information of management, the Board of County Commissioners , and the <br /> Auditor General of the State of Florida, and is not intended to be and should not be used by anyone other <br /> than these specified parties . <br /> cc��l.�ct.w Cid cu%cc�• _S Ccu5. DOOLC <br /> Vero Beach, Florida <br /> January 31 , 2003 <br /> 190 <br />