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'HAIR , CPA MMIMM Haire/ metz/ Nuttall, Field MIO AEL L. OMETZECPA, PFS SCOTT A. NUTTALL, CPA, CFP Co .' chartered r DANIEL E. FIELD, CPA �r ■ 66 / 6 BRIAN J. ELWELL, CPA, CVA Is1 ' 4 I ® PATRICK K. GRAHAM, CPA A T ® I Tax, Business and Financial Consultants HARVEY L. HERRST, CPA =110k • TERESA M. LASOTA, CPA Independent Auditors ' Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards To the Board of Directors Indian River County Healthy Start Coalition, Inc . We have audited the financial statements of Indian River County Healthy Start Coalition, Inc. as of and for the year ended June 30, 2002, and have issued our report thereon dated November 7, 2002. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States . Compliance As part of obtaining reasonable assurance about whether Indian River County Healthy Start Coalition, Inc . 's financial statements are free of material misstatement, we performed tests of its 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 opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards, Internal Control over Financial Reporting In planning and performing our audit, we considered Indian River County Healthy Start Coalition, Inc . 's internal control over financial . reporting in order to determine our auditing procedures for 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 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 . However, we noted other matters involving the internal control over financial reporting, which we have reported to management of Indian River County Healthy Start Coalition, Inc . in a separate letter dated November 7, 2002 . This report is intended solely for the information and use of the Board of Directors , management, federal and state awarding agencies and pass-through entities . However, this report is a matter of public record and its distribution is not limited. � 0 ` A40 ea O ' Haire, Kmetz, Nuttall , Field & Co. , chartered Certified Public Accountants November 7 , 2002 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas . com