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i <br /> Ic� Berger, Tombs, Elam <br /> & Fran <br /> k <br /> h/NfiedMkA¢v..nb U� <br /> I <br /> I <br /> IOur audit was performed for the purpose of forming an opinion on the basic financial <br /> statements of Hibiscus Children ' s Center, Inc . taken as a whole . The accompanying <br /> I schedule of combining statement of financial position and the schedule of combining <br /> statement of activities are presented for purposes of additional analysis and are not a <br /> required part of the financial statements of the Organization . The accompanying <br /> schedule of expenditures of federal awards is presented for purposes of additional <br /> I analysis as required by U . S . Office of Management and Budget Circular A- 133 , Audits of <br /> States, Local Governments, and Non-Profit Organizations, and is also not a required part <br /> of the basic financial statements . All information referred to above has been subjected to <br /> I the auditing procedures applied in the audit of the basic financial statements and , in our <br /> opinion , is fairly stated , in all material respects , in relation to the basic financial <br /> statements taken as a whole . <br /> I � <br /> Stuart , Florida <br /> IDecember 9 , 2002 <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> IPage 2 <br />