|
'MaieMetz, Nuttall,
<br /> ®® leTHOMAS F. O'HAIRE, CPAr ,® ,
<br /> MICHAEL L. KMETZ, CPA, PFS
<br /> P ' ® C® ., chartered P SCOTT A- N- CPA, CFP
<br /> DANIEL E. FIELDIELD,, CPA PA
<br /> BRIAN J. ELWELL, CPA, CVA
<br /> �®VAT A 1 Tax, Business and Financial Consultants ARVEYL. HE RST, C APA
<br /> C
<br /> wMall MWO 03 TERESA M . LASOTA, CPA
<br /> Independent Auditors ' Report on Compliance and Internal Control over
<br /> Compliance Applicable to Each Major State Financial Assistance Project
<br /> To the Board of Directors
<br /> Indian River County Healthy Start Coalition, Inc . ,.
<br /> Compliance
<br /> We have audited the compliance of Indian River County Healthy Start Coalition, Inc . with the types of
<br /> compliance requirements described in the Executive Office of the Governor's State Projects Compliance
<br /> Supplement, that are applicable to, each of its major state financial assistance projects for the year ended
<br /> June 30, 2002. Indian River County Healthy Start Coalition, Inc . 's major state financial assistance
<br /> projects are identified in the summary of auditor's results section of the accompanying Schedule of
<br /> Findings and Questioned Costs. Compliance with the requirement of laws, regulations, contracts and
<br /> grants applicable to each of its major state financial assistance projepts is the responsibility of Indian
<br /> River County Healthy Start Coalition, Inc . 's management. Our responsibility is to express an opinion on
<br /> Indian River County Healthy Start Coalition, Inc . 's compliance based on our audit.
<br /> We conducted our audit of compliance in accordance with generally accepted auditing standards ; the
<br /> standards applicable to financial audits contained in Government Auditing Standards, issued by the
<br /> Comptroller General of the United States ; and Chapter 10.650, Rules of the Auditor General . Those
<br /> standards, and Chapter 10. 650, Rules of the Auditor General, require that we plan and perform the audit
<br /> to obtain reasonable assurance about whether noncompliance with the types of compliance requirements
<br /> referred to above that could have a direct and material effect on a major state financial assistance project
<br /> occurred. An audit includes examining, on a test basis, evidence about Indian River County Healthy Start
<br /> Coalition, Inc. 's compliance with those requirements and performing such other procedures as we
<br /> considered .necessary in the circumstances . We believe that our audit provides a reasonable basis for our
<br /> opinion. Our audit does not provide a legal determination on Indian River County Healthy Start
<br /> Coalition, Inc . 's compliance with those requirements .
<br /> In our opinion, Indian RivevCounty Healthy Start Coalition, Inc . complied, in all material respects , with
<br /> the requirements referred to above that are applicable to each of its major state financial assistance
<br /> projects for the year ended June 30, 2002.
<br /> Internal Control over Compliance
<br /> The management of Indian River County Healthy Start Coalition, Inc . is responsible for establishing and
<br /> maintaining effective internal control over compliance with requirements of laws , regulations, contracts
<br /> and grants applicable to state financial assistance projects . In planning and performing our audit, we
<br /> considered Indian River County Healthy Start Coalition, Inc . 's internal control over compliance with
<br /> requirements that could have a direct and material effect on a major state financial assistance project to
<br /> determine our auditing procedures for the purpose of expressing our opinion on compliance and to test
<br /> and report on internal control over compliance in accordance with Chapter 10 . 650, Rules of the Auditor
<br /> General .
<br /> 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099
<br /> email@oknf- cpas . com
<br />
|