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Hams, Cotherman <br /> & Associates <br /> C«tified Public nccmm=ts - Chartered <br /> The Honorable County Commissioners and <br /> Constitutional Officers <br /> Indian River County, Florida <br /> Page two <br /> Our audit was conducted for the purpose of forming an opinion on the basic financial statements <br /> taken as a whole. The accompanying information identified in the table of contents as <br /> combining and individual fund statements and schedules is presented for purposes of additional <br /> analysis and is not a required part of the basic financial statements. Such information has been <br /> subjected to the auditing procedures applied in the audit of the basic financial statements and, in <br /> our opinion, is fairly stated, in all material respects, in relation to the basic financial statements <br /> taken as a whole. <br /> The information identified in the table of contents as the Introductory and Statistical Sections is <br /> presented for purposes of additional analysis and is not a required part of the basic financial <br /> statements of Indian River County, Florida. Such information has not been subjected to the <br /> auditing procedures applied in the audit of the basic financial statements and, accordingly, we <br /> express no opinion on it. <br /> Q' rriS <br /> Vero Beach, Florida <br /> January 31 , 2003 <br /> 2 <br />