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i Icr Berger, Toombs, Elam & Frank CarlMkd P.blk Aaw..nb Ch.xed ' I I I Internal Control Over Compliance IThe management of Hibiscus Children ' s Center, Inc . is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws , regulations , contracts and grants applicable to federal programs . In planning and I performing our audit , we considered Hibiscus Children ' s Center, Inc . ' s internal control over compliance with requirements that could have a direct and material effect on a major federal I program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133 . I Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control 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 noncompliance with I applicable requirements of laws , regulations , contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions . I We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses . This report is intended solely for the information of management , applicable federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than those specified parties . 3t �60� Mix., TJ004 IStuart , Florida December 9 , 2002 I I I IPage 21