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Harris , Cotherman He Associates ' Certified Public Accountants - Chartered 5070 N. AlA Suite 250 Vero Beach, FL 32963 Phone 772-234-8484 Fax 772-234-8488 Report of Independent Accountants The Honorable County Commissioners and ' Constitutional Officers Indian River County, Florida We have audited the accompanying basic financial statements of Indian River County, Florida (the "County"), as of and for the year ended September 30, 2002 , as listed in the table of ' contents . These basic financial statements are the responsibility of the County' s management. Our responsibility is to express an opinion on these basic financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements . An audit also ' includes assessing the accounting principles used and the 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 . In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of the County as of September 30, 2002 , and the results of its operations and the cash flows of its proprietary funds for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued a report dated January 31 ,2003 on our consideration of the County' s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grants . That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. The Management ' s Discussion and Analysis on pages three through ten is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and express no opinion on it . ' "Providing Vision and Direction to our Clients" Member AICPA Member AICVA Di 'sion For CPA Firms Member FICPA Private Compard Practice Section