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F. MAS ■■.NE®®PI® ® ,Haire, Kmetz, Nuttall, F' e 'd MICO AEL L. OKMETZE PA, PFS 'HAIR , CPA ■�®®® SCOTT A. NUTTALL, CPA, CFP NEENN®®® �®®I ®® & Co . chartered DANIEL E. FIELD, CPA )NIM , BRIAN J. ELWELL, CPA, CVA IS '1� ► V I Mal PATRICK K. GRAHAM , CPA VW / ,t If JiI Mr Tax, Business and Financial Consultants HARVEY L. HERRST, CPA MEMO, 100013 TERESA M . LG,SOTA, CPA Independent Auditors ' Report To the Board of Directors Cultural Council of Indian River County, Inc . We have audited the accompanying statement of financial position of the Cultural Council of Indian River County, Inc . as of September 30 , 2002 , and the related statements of activities and cash flows for the year then ended. These financial statements are the responsibility of the Cultural Council of Indian River County, Inc . ' s management. 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. 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 financial statements referred to above present fairly, in all material respects, the financial position of the Cultural Council of Indian River County, Inc . as of September 30 , 2002, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Our audit was performed for the purpose of forming an opinion on the basic financial statements of the Cultural Council of Indian River County, Inc . taken as a whole . The accompanying schedule of functional expenses is presented for purposes of additional analysis and is not a required part of the basic financial statements . Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole . O ' Haire, Kmetz, Nuttall, Field & Co . , chartered Certified Public Accountants November 5 , 2002 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas. com