To the Members of
Dufferin Child and Family Services
Orangeville, Ontario

We have audited the statement of financial position of Dufferin Child and Family Services as at March 31, 2000 and the statements of revenue and expenditures and fund balances for the year then ended. These financial statements are the responsibility of Dufferin Child and Family Services management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

In our opinion, these financial statements present fairly, in all material respects, the financial position of Dufferin Child and Family Services as at March 31, 2000 and the results of its operations for the year then ended in accordance with generally accepted accounting principles disclosed in the Summary of Significant Accounting Policies.

/signed/ BDO Dunwoody LLP

Chartered Accountants

Orangeville Ontario
June 8, 2000


BDO Dunwoody LLP is a Limited Liability Partnership registered in Ontario

For the year ended March 31

1. Capital Assets

	Cost	Accumulated Amortization	2000 Net Book Value	1999 Net Book Value
Land	$ 100,000	$ -	$ 100,000	$ 50,000
Building	146,122	913	145,209	85,050
Vehicles	49,148	18,062	31,086	6,579
Leasehold improvement	2,508	42	2,466	-
Furniture and equipment	72,615	39,000	33,615	43,818
Computer equipment	57,931	40,952	16,979	27,750
	$ 428,324	$ 98,969	$ 329,355	$ 213,197

2. Unrestricted Fund Balances

Unrestricted fund balances are comprised of the following:

	2000	1999
Child Protection Service	$ (20,103)	$ (320,711)
Child and Family Counselling Program	(2,017)	(17,108)
High County Residential Treatment Program	-	4,494.
Child Sixual Assault Counselling Program	(9,051)	(2,669)
Community Resource Program-Adult	(1,688)	(1,688)
Community Resource Program-Children	2,683.	2,683.
Parent Infant Program-Resources	(2,633)	65,725.
Parent Infant program	-	-
Family Relief	-	-
Special Services At Home	(6,677)	(56,950)
Associate Home Program	1,175.	1,175.
	$ (38,311)	$ (325,049)

3. Commitments

The lease for 50 Fourth Ave office premises extends until November, 2001.

Annual rent under the lease is as follows:

      2001  $80,768
      2002  $51,753

In addition to leased premises, the organization has an agreement with the Ministry of Community and Social Services whereby the Ministry leases computer equipment then subleases this equipment to agencies. Under the terms of this agreement the organization has committed to the following lease payment:

      2001  $25,724

4. Contract with the Ministry of Community and Social Services

A review of the APER report shows that the Society's contract with the Ministry of Community and Social Services to be in a deficit position as at March 31, 1999 as follows:

	Total Revenue	Total Expenditures	Surplus (Deficit)
Child Protection Service	$ 2,454,091	$ 2,474,341	$ (20,250)
Child and Family Counselling Program	481,095	481,095	-
High County Residential Treatment Program	-	-	-
Community Resource Program Adult	87,127	87,127	-
Community Resource Program Children	99,816	99,816	-
Parent Infant Program Resources	219,607	219,607	-
Parent Infant Program	-	-	-
Family Relief	81,854	81,854	-
Special Services At Home	291,013	288,799	2,214.
Associate Home Program	78,856	78,856	-
	$ 3,793,459	$ 3,811,495	$(18,036)

5. Financial Instruments

The Society's accounts Instruments consist of accounts receivable, bank advances, accounts payable and accrued charges, Due to Province and Due to trust account. Unless otherwise noted, it is management's opinion that the company is not exposed to significant interest, currency or credit risks arising from these financial instruments approximated their carrying values, unless otherwise noted.

6. Pension Agreements

Dufferin Child and Family Services makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS) which is a multi-employer plan on behalf of the employees. The plan is a defined benefit plan which specifies the amount of retirement benefit to be received by the employee based on the length of service and rates of pay.

The amount contributed to OMERS for fiscal and 2000 was $ NIL (fiscal 1999 - $19,758) for current service and is included as an expenditure on the Statement of Revenue and Expenses. Effective August 1, 1998 through December 31, 2001 the OMERS Board introduced a temporary contribution holiday for active members and participating employers. OMERS member and employer contribution rates for current service will both be 0%.

7. Salary Disclosure

For the calendar year ended December 31, 1999, no employees were paid a salary as defined in the Public Sector Salary Disclosure Act, 1996, of $100,000 or more by Dufferin Child and Family Services

8. Statement of Cash Flows

A statement of cash flows has not been included in the financial statements as the statement would not provide any additional information to users of the financial statements

9. Change in Accounting Policy

During the year the organization adopted the new accounting rules for not-for-profit organizations.

Comparative figures have been restated to conform to the current year's financial statement presentation.

10. Trust Funds

Clients funds held in trust at March 31, 2000 amount to $70,955 (1999 - $61,504).

To the Board of Directors of
Dufferin Child and Family Services
Orangeville, Ontario

The audited financial statements of the Dufferin Child and Family Services as at March 31, 2000 and our report thereon dated June 8, 2000 are presented in the preceding section of this annual report. The financial information presented hereinafter was derived from the accounting records tested by us as part of the auditing procedures followed in our examination of the financial statements and, in our opinion, it is fairly presented in all material respects in relation to the financial statements taken as a whole.

These schedules have been prepared on the basis of accounting required by the Ministry of Community and Social Services

/signed/ BDO Dunwoody LLP
Chartered Accountants

Orangeville Ontario
June 8, 2000

BDO Dunwoody LLP is a Limited Liability Partnership registered in Ontario