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i IC, c Berger, Toombs, Elam -� & Frank Certified Public Accountants Chartered Royal Palm Financial Center Building III, Suite 321 759 South Federal Highway Stuart, Florida 34994 I 772/219-0220 FAX: 772/219-0260 I IINDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE APPLICABLE TO EACH MAJOR FEDERAL PROGRAM IThe Board of Directors and Management Hibiscus Children ' s Center, Inc . Jensen Beach , Florida Compliance IWe have audited the compliance of Hibiscus Children ' s Center, Inc . ( a nonprofit organization ) with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A - 133 Compliance Supplement that are applicable I to each of its major federal programs for the year ended June 30 , 2002 . Hibiscus Children ' s Center, Inc . ' s major federal programs are identified in the summary of auditor ' s results section of the accompanying schedule of findings and questioned costs . I Compliance with the requirements of laws , regulations , contracts and grants applicable to each of its major federal programs is the responsibility of Hibiscus Children ' s Center, Inc . ' s management . Our responsibility is to express an opinion on Hibiscus Children ' s Center, Inc . ' s compliance based on our audit . IWe conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America , the standards applicable to financial audits I contained in Government Auditing Standards, issued by the Comptroller General of the United States and OMB Circular A- 133 , Audits of States, Local Governments, and Non- Profit Organizations. Those standards and OMB Circular A- 133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the Itypes of compliance requirements referred to above that could have a direct and material effect on a major federal program . An audit includes examining , on a test basis , evidence about Hibiscus Children ' s Center, Inc . ' s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances . We believe that our audit provides a reasonable basis for our opinion . Our audit does not provide a legal determination on Hibiscus Children ' s Center, Inc . ' s compliance with those requirements . In our opinion , Hibiscus Children ' s Center, Inc : , complied , in all material respects , , with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30 , 2002 . Fort Pierce / Stuart pp Member AICPA Member AICPA Division For CPA Firms Member4twA20 Private Companies Practice Section