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an • Jacoby • Thum • Boyle Morg Jill & Associates , P.A. Certified Public Accountants Independent Auditors ' Report The Board of Directors St. Peters Human Services , Incorporated : We have audited the accompanying basic financial statements of St. Peters Human Services , Incorporated (the Academy) as of and for the year ended June 30 , 2002 , as listed in the table of contents . These basic financial statements are the responsibility of the Academy ' 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 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 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 St. Peters Human Services, Incorporated, at June 30 , 2002 , and the results of its operations and the cash flows of its proprietary fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. As described in note 1 , the Academy adopted the provisions of Governmental Accounting Standards Board Statement No . 34, Basic Financial Statements — and Management 's Discussion and Analysis — For State and Local Governments, as of July 1 , 2001 . In accordance with Government Auditing Standards, we have also issued a report dated September 17, 2002 on our consideration of St. Peters Human Services , Incorporated ' s compliance and internal control over financial reporting . The management ' s discussion and analysis and the required supplementary information other than management ' s discussion and analysis on pages 2 through 6 and pages 24 and 25 , respectively , are not a required part of the basic financial statements but is supplementary information required by the Governmental Auditing Standards Board . We have applied certain limited procedures , which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplemental information. However, we did not audit the information and express no opinion on it. aRM; 00, September 17, 2002 , 700 - 20th Street • Vero Beach, Florida 32960 • Phone 561 -562 -4158 • Telefax 561 -563 -2024