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F.
<br /> MAS
<br /> ® ,Haire, Kl� etz., Nuttall, Field MICO AEL L. OKMETZECPA, PFS
<br /> 'HAIR , CPA
<br /> �' SCOTT A. NUTTALL, CPA, CFP
<br /> re
<br /> Co ., charted po DANIEL E. FIELD, CPA
<br /> /, y ® Q 6i BRIAN J. ELWELL, CPA, CVA
<br /> Ima PATRICK K. GRAHAM, CPA
<br /> L.119 , ® � I Tax, Business and Financial Consultants HARVEY L. HERRST, CPA
<br /> mma WR TERESA M. L.450TA, CPA
<br /> Independent Auditors ' Report
<br /> To the Board of Directors
<br /> Indian River County Healthy Start Coalition, Inc.
<br /> We have audited the accompanying statements of financial position of Indian River County Healthy Start
<br /> Coalition, Inc. (a nonprofit organization) as of June 30, 2002 and 2001 , and the related statements of
<br /> activities , functional expenses , and cash flows for the years then ended. These financial statements are
<br /> the responsibility of the Indian River County Healthy Start Coalition, Inc . ' s management. Our
<br /> responsibility is to express an opinion on these financial statements based on our audit.
<br /> We conducted our audits in accordance with generally accepted auditing standards and the standards
<br /> applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
<br /> General of the United States . Those standards require that we plan and perform the audit to obtain
<br /> reasonable assurance about whether the financial statements are free of material misstatement. An audit
<br /> includes examining, on a test baths, evidence supporting the amounts and disclosures in the financial
<br /> statements . An audit also includes assessing the accounting principles used and significant estimates
<br /> made by management, as well as evaluating the overall financial statement presentation. We believe that
<br /> our audits provide a reasonable basis for our opinion. :
<br /> In our opinion, the financial statements referred to above present fairly, in all material respects, the
<br /> financial position of Indian River County Healthy Start Coalition, Inc . as of June 30, 2002 and 2001 , and
<br /> the changes in its net assets and its cash flows for the years then ended in conformity with generally
<br /> accepted accounting principles .
<br /> In accordance with Government Auditing Standards, we have also issued our report dated November 7,
<br /> 2002, on our consideration of Indian River -County Healthy Start Coalition, Inc . 's internal control over
<br /> financial reporting and on our tests of its compliance with certain provision of laws , regulations
<br />,
<br /> contracts and grants . That report is an integral part of an audit performed in accordance with Government
<br /> Auditing Standards and should be read in conjunction with this report in considering the results of our
<br /> audit.
<br /> Our audit was performed for the purpose of forming an opinion on the basic financial statements of
<br /> Indian River County Healthy Start Coalition, Inc , taken as a whole. The accompanying schedule of
<br /> expenditures of state financiral assistance is presented for purposes of additional analysis as required by
<br /> Chapter 10. 650, Rules of the Auditor General, and is not a required part of the basic financial statements .
<br /> Such information has been subjected to the auditing procedures applied in the audit of the basic financial
<br /> statements and, in our opinion, is fairly stated, in all material respects , in relation to the basic financial
<br /> statements taken as a whole .
<br /> O' Hairre, Kmetz, Nuttall , Field & Co. , chartered
<br /> Certified Public Accountants
<br /> November 7, 2002
<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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