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MilliCALER, DONTEN, LEVINE ) DRUKER , PORTER & VEIL, P.A. CFUUMD PUBLIC ACCOUNTANTS WILLIAM K CALER, JR,, CPA 505 SOUTH FLAOLER DRIVE, SUITE 900 MEMBERS LOUIS M. COIiFN, CPA WEST PALM BEACH, FL 33401-5948 AMERICAN INSTITUTE OF J DAVID S. DONTEN, CPA CERTIFIED PUBLIC ACCOUNTANTS i SCOTT D. DRUKER, CPA, JD TELEPHONE (561) 832-9292 JAMES B. HUT'CFIISON, CPA FAX (561) 832-9455 FLORIDA INSTITUTE OF JOEL H. LEVINE. CPA CERTIFIED PUBLIC ACCOUNTANTS JAMES A MULLEN, IV, CPA info@cdlcpa.com ! THOMAS A. PENCE, JR., CPA . SCOTT L. PORTER, CPA [ MARK D. VEn., CPA Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Governmental Auditing Standards �^ To The Board of Directors Catholic Charities of the Diocese of Palm Beach, Inc. Palm Beach Gardens, Florida We have audited the financial statements of Catholic Charities of the Diocese of Palm Beach, Inc. (the "Organization") as of and for the years ended June 30, 2002 and have issued our report thereon dated September 13, 2002 . We conducted our audit in accordance with U. S. 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 . Compliance L As part of obtaining reasonable assurance about whether the Organizations financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, [ regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with (� those provisions was not an objective of our audit, and accordingly; we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under L Government Auditing Standards. iInternal Control Over Financial Reporting In planning and performing our audit, we considered the Organizations internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by ( employees in the normal course of performing their assigned functions . We noted no matters involving L . the internal control over financial reporting and its operation that we consider to be material weaknesses. However, we noted other matters involving the internal control over financial reporting, which we have reported to management of the Organization in a separate letter dated September 13, 2002. I This report is intended for the information and use of the audit committee, management, the Auditor General of the State of Florida, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties _ t September 13 , 2002 20