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Certified Public Accountants <br /> 3055 Cardinal Drive - Suite 303 <br /> Vero Beach , Florida 32963 <br /> ( 772 ) 231 - 1440 FAX ( 772 ) 231 -3064 <br /> Independent Auditors ' Report <br /> August 22 , 2002 <br /> To the Board of Directors <br /> Community Child Care Resources , Inc . <br /> Vero Beach , Florida <br /> We have audited the accompanying statement of financial position of Community Child Care <br /> Resources , Inc . , as of June 30 , 2002 , and the related statements of activities and cash flows for the <br /> year then ended . These financial statements are the responsibility of the Organization ' s management . <br /> Our responsibility is to express an opinion on these financial statements based on our audit . <br /> We conducted our audit in accordance with auditing standards generally accepted in the United <br /> States of America . Those standards require that we plan and perform the audit to obtain reasonable <br /> assurance about whether the financial statements are free of material misstatement . An audit <br /> includes examining, on a test basis , evidence supporting the amounts and disclosures in the financial <br /> statements . An audit also includes assessing the accounting principles used and significant estimates <br /> made by management , as well as evaluating the overall financial statement presentation . We believe <br /> that our audit provides a reasonable basis for our opinion . <br /> In our opinion, the financial statements referred to above present fairly, in all material respects , the <br /> financial position of Community Child Care Resources , Inc . as of June 30 , 2002 , and the changes in <br /> its net assets and its cash flows for the year then ended in conformity with accounting principles <br /> generally accepted in the United States of America . <br /> Rebecca B . Colton, P . A . <br /> Certified Public Accountants <br /> Member: American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants <br />