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MAY-28-2003 11 : 01 CHS REGION THREE P . 05/21 Suite 1800 200 South Orange Avenuc 1 orlando. Florida 32801 -3413 Tut (407) 24"2M Fax: (407) 422 OM www.iwWN4tte.c= Deloitte & Touche INDEPENDENT AUDITORS' REPORT To the Board of Directors of The Children ' s Home Society of Florida: We have audited the basic financial statements of The Children ' s Home Society of Florida ("CHS") as of and for the year ended June 30, 2002, and have issued our separate report thereon dated April 11 , 2003 . These financial statements are the responsibility of the management of CHS. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in 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 accountingprinciples 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. Our audit was performed for the purpose of forming an opinion on the basic financial statements of CHS, taken as a whole . The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance is presented for the purposes of additional analysis as required by U.S . Office of Management and Budget Circular A- 133, Audits of State. Local Governments and Not for-profit Organizations, and Chapter 10.650, Rules of the Auditor General, and is not a required part of the basic financial statements . This schedule is the responsibility of the management of CHS . Such information has been subjected to the auditing procedures applied in our audit of the basic financial statements and, in our opinion, is fairly stated in all material respects when considered in relation to the basic financial statements taken as a whole . In accordance with Government Auditing Standards, we have also issued our report dated April 11 , 2003 , on our consideration of CHS ' s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. 3 -T-auc,i.,t , t., t�P April 11 , 2003 Deloitte Touche Tohmatsu