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Il� f CALER, DONTEN, LEVINE , <br /> - ` DRUKER , PORTER & VEIL , P. A. <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> WILLIAM K. CALEB, JR., CPA 505 SOUTH FLAGLER DRIVE, SUITE 900 MEMBERS <br /> LOUIS M. COHEN, CPA WEST PALM BEACH, FL 33401 -5948 AMERICAN INSTITUTE OF <br /> DAVID S. DONTEN, CPA CERTIFIED PUBLIC ACCOUNTANTS <br /> SCOTT D. DRUKER, CPA, JD TELEPHONE (561) 832-9292 <br /> JAMES B. HUTCHISON, CPA FAX (561) 832-9455 FLORIDA INSTITUTE OF <br /> JOEL H. LEVINE, CPA CERTIFIED PUBLIC ACCOUNTANT'S <br /> JAMES F. MULLEN, W. CPA infb@cdlcpa.com <br /> i THOMAS A. PENCE, X. CPA. <br /> SCOTT L. PORTER, CPA <br /> MARK D. VEIL, CPA Independent Auditor's Report <br /> r- <br /> I <br /> i- To the Board of Directors <br /> Catholic Charities of the Diocese of Palm Beach, Inc. <br /> Palm Beach Gardens, Florida <br /> We have audited the accompanying statement of financial position of Catholic Charities of the Diocese of <br /> ! Palm Beach, Inc. (the "Organization') as of June 30, 2002 and the related statement of activities, functional <br /> expenses and cash flows for the year then ended. These financial statements are the responsibility of the <br /> _ . Organizations management. Our responsibility is to express an opinion on these financial statements <br /> based on our audit. The June 30, 2001 financial statements were audited by other auditors whose report <br /> dated September 5, 2001, was unqualified. <br /> We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards <br /> applicable to financial audits contained in Government Auditing Standards issued by the Comptroller <br /> General of the United States . Those standards require that we plan and perform the audit to obtain <br /> reasonable assurance about whether the financial statements are free of material misstatement. An audit <br /> includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial <br /> statements. An audit also includes assessing the accounting principles used and significant estimates <br /> made by management, as well as evaluating the overall financial statement presentation. We believe that <br /> our audit provides a reasonable basis for our opinion. <br /> In our opinion, the financial statements referred to above present fairly, in : all material respects, the <br /> financial position of the Organization as of June 30, 2002 and the changes in its net assets and its cash <br /> flows for the year then ended in conformity with U.S . generally accepted accounting principles <br /> In accordance with Government Auditing Standards, we have also issued our report dated September 13, <br /> 2002 on our consideration of the Organization's internal control over financial reporting and on our tests <br /> of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an <br /> integral part of an audit performed in accordance with Government Auditing Standards and should be read <br /> in conjunction with this report in considering the results of our audit. <br /> Our audit was performed for the purpose of forming an opinion on the basic financial statements of the <br /> Organization taken as a whole. The accompanying combining statement of activities is presented for <br /> purposes of additional analysis and is not a required part of the basic financial statements. The <br /> accompanying schedule of expenditures of federal awards is presented for purposes of additional <br /> analysis as required by U.S. Office . of Management and Budget Circular A-133, Audits of States, Local <br /> Governments, and Non-Profit Organizations, and is not a required part of the basic financial statements. <br /> Such information has been subjected to the auditing procedures applied in the audit of the basic financial <br /> statements taken as a whole. <br /> September 13, 2002 q, <br /> i <br /> 1 z <br /> s <br />