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' HAIR , CPA
<br /> MAS
<br /> .■.■■■.�■ ® ,Haire Kmetz Nuttall, Field MICO AEL L. OKMETZECPA, PFS
<br /> ••■��■� �� , , ■ - , SCOTT A. NUTTALL, CPA, CFP
<br /> & Co . chartered DANIEL E. FIELD, CPA
<br /> rim
<br /> MUNRIVPER , BRIAN J . ELWELL, CPA, CVA
<br /> 7 '1, 1 „ ' My PATRICK K. GRAHAM , CPA
<br /> Ow / X10 A4 ME Tax, Business and Financial Consultants HARVEY L. HERRST, CPA
<br /> MEN& 1191230 TERESA M . LASOTA, CPA
<br /> Independent Auditors ' Report on Compliance with Requirements Applicable to
<br /> A Major Program and Internal Control over Compliance
<br /> in Accordance with OMB Circular A- 133
<br /> To the Board of Directors
<br /> G.R. O . W. , Inc .
<br /> Vero Beach, Florida
<br /> Compliance
<br /> We have audited the compliance of G.R. O .W. , Inc . with the types of compliance requirements described
<br /> in the U. S. Office of Management and Budget ( OMB) Circular A - 133 Compliance Supplement that are
<br /> applicable to the major federal program for the fifteen month period ended June 30, 2002. G.R. O .W. ,
<br /> Inc . 's major federal program is identified in the summary of auditor's results section of the accompanying
<br /> schedule of findings and questioned costs . Compliance with the requirements of laws , regulations ,
<br /> contracts and grants applicable to the major federal program is the responsibility of G.R. O.W. , Inc . ' s
<br /> management. Our responsibility is to express an opinion on G.R. O . W . , Inc . 's compliance based on our
<br /> audit.
<br /> We conducted our audit of compliance in accordance with generally accepted auditing standards ; the
<br /> standards applicable to financial audits contained in Government Auditing Standards, issued by the
<br /> Comptroller General of the United States ; and OMB Circular A- 133 , Audits of States, Local
<br /> Governments, and Non-Profit Organizations . Those standards and OMB Circular A- 133 required that
<br /> we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
<br /> types of compliance requirements referred to above that could have a direct and material effect on a
<br /> major federal program occurred. An audit includes examining, on a test basis , evidence about the
<br /> G.R. O . W. , Inc . 's compliance with those requirements and performing such other procedures as we
<br /> considered necessary in the circumstances . We believe that our audit provides a reasonable basis for our
<br /> opinion. Our audit does not provide a legal determination of G. R. O . W . , Inc . 's compliance with those
<br /> requirements .
<br /> As described in item 02-2 in the accompanying schedule of findings and questioned costs , G.R. O .W . ,
<br /> Inc . did not comply with requirements regarding the period of availability of funds and obligating funds
<br /> outside of the grant period. Compliance with such requirements is necessary, in our opinion, for
<br /> G.R. O .W. , Inc . to comply with requirements applicable to that program.
<br /> In our opinion, except for the noncompliance described in the preceding paragraph, G.R. O .W. , Inc .
<br /> complied, in all material respects , with the requirements referred to above that are applicable to the major
<br /> federal program for the fifteen month period ended June 30, 2002 .
<br /> Internal Control over Compliance
<br /> The management of G.R . O .W. , Inc . is responsible for establishing and maintaining effective internal
<br /> control over compliance with requirements of laws , regulations , contracts and grants applicable to federal
<br /> programs . In planning and performing our audit, we considered G.R. O .W. , Inc . 's internal control over
<br /> 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099
<br /> email@oknf-cpas . com
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