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i cmc Berger, Toombs , Elam & Frank Certified Public Accountants Chartered I Royal Palm Financial Center Building III, Suite 321 759 South Federal Highway Stuart, Florida 34994 I 772/219-0220 FAX: 772/219 -0260 IREPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IIN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS FThe Board of Directors and Management I Hibiscus Children ' s Center, Inc . Jensen Beach , Florida I We have audited the financial statements of Hibiscus Children ' s Center, Inc . as of and for the year ended June 30, 2002 , and have issued our report thereon dated December 9 , 2002 . We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained Iin Government Auditing Standards, issued by the Comptroller General of the United States . Compliance IAs part of obtaining reasonable assurance about whether Hibiscus Children ' s Center, Inc . ' s financial statements are free of material misstatement, we performed tests of its I compliance with certain provisions of laws , regulations , contracts and grants , noncompliance with which could have a direct and material effect on the determination of financial statement amounts . However, providing an opinion on compliance with those provisions was not an objective of our audit and , accordingly , we do not express such an I opinion . The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. IInternal Control Over Financial Reporting In planning and performing our audit , we considered Hibiscus Children ' s Center, Inc . ' s internal control over financial reporting in order to determine our auditing procedures for I the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting . Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal I control over financial reporting that might be material weaknesses . A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions . We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses . I I I Fort Pierce / Stuart Member AICPA Member AICPA Division For CPA Firms Membpa gm 18 Private Companies Practice Section