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MAY-28-2003 1105 CHS REGION THREE IMMORTU b $0Vr'nK I .Lr wr.r P . 19i21 Suite 1800 200 south Orange Avenue i Orlando, Florida 32801 -3413 Tet (407) 246.8200 Fax: (407) 422-0436 www.us.detuitte.coni Delot'te & Touche INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE APPLICABLE TO EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT To the Board of Directors The Children ' s Home Society of Florida: Compliance We have audited the compliance of The Children 's Home Society of Florida ("CHS") with the types of compliance requirements described in the U. S Office of Management and Budget ("OMB") Circular A433 Compliance Supplement, and the requirements described in the Executive Office of the Governor' s State Projects Compliance Supplement, that are applicable to each of its major federal programs and state projects for the year ended lune 30, 2002. CHS 's major federal programs and state projects arc identified in the summary of auditors ' results section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to :each of its major federal programs and state projects is the responsibility of CHS' s management. Our responsibility is to express an opinion on CHS 's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America and 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 and Chapter 10.650, Rules of the Auditor General. Those standards, OMB Circular A- 133 and Chapter 10.650, Rules of the Auditor General 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 or state project occurred. An audit includes examining, on a test basis, evidence about CHS' s 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 on CBS' s compliance with those requirements. In our opinion, CHS complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs and state projects for the year ended lune 30, 2002 . Deloitte - 15 - Touche Tohmatsu