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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 Report on Special Purpose Financial Statements Prepared in Compliance With a ' Regulatory Provision That Results in an Incomplete Presentation But One That is Otherwise in Conformity With Generally Accepted Accounting Principles The Honorable Board of County Commissioners ' Indian River County , Florida We have audited the accompanying fund financial statements of Indian River County , Florida . Board of County Commissioners as of and for the fiscal year ended September 30 , 2002 , as listed in the table of ' contents . These financial statements are the responsibility of the Board of County Commissioners management. Our responsibility is to express an opinion on the financial statements based on our audit . We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States . Those standards require that we plan and perform the audit to obtain ' reasonable assurance about whether the fund financial statements are free of material misstatement . An audit includes examining , on a test basis , evidence supporting the amounts and disclosures in the fund financial statements . An audit also includes assessing the accounting principles used and significant ' estimates made by management, as well as evaluating the overall financial statement presentation . We believe that our audit provides a reasonable basis for our opinion . As described in Note 1 , the accompanying fund financial statements referred to above present fairly only ' the financial position of the Board of County Commissioners at September 30 , 2002 , and the results of operations for the year then ended in conformity with generally accepted accounting principles . ' In our opinion , the fund financial statements referred to above present fairly , in all material respects , the financial position of the Board of County Commissioners as of September 30 , 2002 , and the results of operations for the year then ended in conformity with generally accepted accounting principles . ' In accordance with Government Auditing Standards we have also issued a report dated January 31 , 2003 on our consideration of the Board of County Commissioners ' internal control over financial reporting and ' on our tests of compliance with certain provisions of laws , regulations , contracts , and grants . This report is intended solely for the information and use of management, the Board of County ' Commissioners , the Auditor General and applicable Federal and State agencies , and is not intended to be and should not be used by anyone other than these specified parties . CPC A Vero Beach, Florida ' January 31 , 2003 . "Providing Vision and Direction to our Clients" Member AICPA Member AICPA Division For CPA Firms Member FICPA ' Private Companies Practice Section 193