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=J CALER, DONTEN, LEVINE , DRUKER, PORTER & VEIL, P.A. CERTIFIED PUBLIC ACCOUNTANTS WILLIAM K. CALER, JR., CPA 505 SOUTH FLAGLER DRIVE, SUITE 900 MEMBERS LOUIS M, COHFN, CPA WEST PALM BEACH, FL 33401-5948 AMERICAN INSTITUTE OF DAVID S. DONTEN, CPA CERTIFIED PUBLIC ACCOUNTANTS SCOTT D. DRUKER, CPA, JD TELEPHONE (561) 832-9292 JAMES B. HUTCHISON, CPA FAX (561) 832-9455 FLORIDA INSTITUTE OF JOEL H. LEVINE, CPA CERTIFIED PUBLIC ACCOUNTANTS JAMES F. MULLEN, W. CPA info@cdlcpa.com THOMAS A. PENCE, JR., CPA . SCOTT L. PORTER, CPA MARK D. VEIL, CPA Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Federal Program and on Internal Control Over Compliance in Accordance with OMB Circular 133 f ' To The Board of Directors Catholic Charities of the Diocese of Palm Beach, Inc. Palm Beach Gardens, Florida Compliance We have audited the compliance of Catholic Charities of the Diocese of Palm Beach, Inc. (the " Organization") with the types of compliance requirements described in the U. S. Office of Management and Budget ("OMB ") Circular A-133 Compliance Supplement that are applicable to its major Federal program for the year ended June 30, 2002. The major Federal program of the Organization is identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs . { Compliance with the requirements of laws, regulations, contracts and grants applicable to its major l Federal program is the responsibility of the Organization's management Our responsibility is to express an opinion on the Organization's compliance based on our audit We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards, the standards; applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, [ and Non-Profit Organizations. Those standards and OMI 3 Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major Federal program occurred. An audit includes examining on a test basis, evidence about the Organizations compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the Organizations compliance with those requirements . f In our opinion, Catholic Charities of the Diocese of Palm Beach, Inc. complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended June 30, 2002. c _ Internal Control Over Compliance The management of the Organization is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Organization's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on the internal control over compliance in accordance with OMB Circular A-133 . Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses . A material weakness is 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 noncompliance with . applicable requirements of laws, regulations, contracts and grants 21