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� a 're, mete, Nuttall, Field THOMAS F. KMETZE, CPA � � f '®. {v bf i MICHAEL L KMETZ, CPA, PFS SCOTT A. NUTTALL, CPA, CFP �O ., chartered � 0 DANIEL E. FIELD, CPA 6i /, + / / BRIAN J. ELWELL, CPA, CVA PATRICK K. GRAHAM, CPA L�® ® � t An Tax, Business and Financial Consultants HARVEY L HERRST, CPA e TERESA M. LASOTA, CPA Management Letter To the Senior Management and 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 . We have issued our Independent Auditor' s Report on Compliance and on Internal Control over Financial Reporting, Independent Auditor' s Report on Compliance and Internal Control over Compliance Applicable to each Major State Financial Assistance Project, and Schedule of Findings and Questioned Costs . Disclosures in those reports and schedule, which are dated November 7, 2002, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with Chapter 10. 650, Rules of the Auditor General. The Rules of the Auditor General (Section 10. 654( 1 )(d)) require disclosure in the management letter of the following matters if not already addressed in the auditor' s reports on compliance and internal controls or schedule of findings and questioned costs : ( 1 ) violations of laws , rules, regulations , and contractual provisions that have occurred, or are likely to have occurred ; (2) improper or illegal expenditures ; (3) improperor inadequate accounting procedures ; (4) failures to properly record financial transactions ; and (5) other inaccuracies, shortages , defalcations , and instances of fraud discovered by, or that come to the attention of, the auditor. Our audit disclosed no matters required to be reported. However, we noted the following other matters involving internal control over fmahcial reporting and compliance: Other Comments Segregation of Duties The size of the Organization's accounting and administrative staff precludes certain internal controls that would be preferred if the office staff were large enough to provide optimum segregation of duties . This situation dictates that the Board of Directors remains involved in the financial affairs of the organization to provide oversight and independent review functions . 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas. com