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MAS F. <br /> i \ ® ,Haire, K! ( I etz, Nuttall, Field MICOHAEL L. OKMETZEC CPA, <br /> MEMEME® mom <br /> SCOTT A. NUTTALL, CPA, CFP <br /> NEENEE <br /> SRF )E� <br /> & Co . , chartered DANIEL E. FIELD, CPA <br /> A® 1 'tf ' V r .ON BRIAN J .K K. <br /> GRA , CPA, CVA <br /> PATRICK K. GRAHAM, CPA <br /> L`sl . ® Tax, Business and Financial Consultants HARVEY L. HERRST, CPA <br /> 1 ® TERESA M . LASOTA, CPA <br /> Independent Auditors ' Report <br /> To the Board of Directors <br /> Substance Abuse Council of Indian River County, Inc : <br /> We have audited the accompanying statements of financial position of Substance Abuse Council of Indian <br /> River County, Inc . (a nonprofit organization) . as of September 30, 2002 and 2001 , and the related <br /> statements of activities, functional expenses, and cash flows for the years then ended. These financial <br /> statements are the responsibility of the Substance Abuse Council of Indian River County, Inc. <br />'s <br /> management. Our responsibility is to express an opinion on these financial statements based on our audits . <br /> We conducted our audits in accordance with generally accepted auditing standards . Those standards <br /> require that we plan and perform the audit to obtain reasonable assurance about whether the financial <br /> statements are free of material misstatement. An audit includes exammmg, on a test basis, evidence <br /> supporting the amounts. and disclosures in the financial statements . An audit also includes assessing the <br /> accounting principles used and significant estimates made by management, as well as evaluatingr the overall <br /> financial statement presentation. We believe that our audits provide 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 Substance Abuse Council of Indian River County, Inc. as of September 30, 2002 and <br /> 2001 , and the changes in its net assets and its cash flows for the years then ended in conformity with <br /> generally accepted accounting principles . <br /> O 'Haire, Kmetz, Nuttall, Field & Co ., chartered <br /> Certified Public Accountants <br /> December 12 , 2002 <br /> 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 <br /> email@oknf-cpas. com <br />