Exhibit 99(a) INDEPENDENT AUDITORS' REPORT To the Board of Directors and Stockholders of CheckFree Corporation and Subsidiaries: We have audited the consolidated financial statements of CheckFree Corporation and subsidiaries as of June 30, 2001 and 2002, and for the years ended June 30, 2000, 2001 and 2002, and have issued our report thereon dated August 8, 2002; such consolidated financial statements and report are included in your 2002 Annual Report to Stockholders and are incorporated herein by reference. Our audits also included the consolidated financial statement schedule of CheckFree Corporation and subsidiaries, listed in Item 14. This consolidated financial statement schedule is the responsibility of the Corporation's management. Our responsibility is to express an opinion based on our audits. In our opinion, such consolidated financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly in all material respects the information set forth therein. /s/ Deloitte & Touche LLP Atlanta, Georgia August 8, 2002 CHECKFREE CORPORATION AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED JUNE 30, 2000, 2001 AND 2002 BALANCE AS AMOUNT CHARGES TO OF ASSUMED IN TO COSTS CHARGES TO BEGINNING BUSINESS AND OTHER BALANCE AS OF OF PERIOD COMBINATION EXPENSES DEDUCTIONS DEDUCTIONS END OF PERIOD ----------- ----------- ---------- ---------- ---------- --------------- Allowance for Doubtful Accounts 2000............................. 4,430 268 2,615 - 3,310 4,003 2001............................. 4,003 - 50 - 1,090 2,963 2002............................. 2,963 - 689 - 1,652 2,000 Reserve for Returns and Chargebacks 2000............................. 1,664 - 4,212 - 3,471 2,405 2001............................. 2,405 - 3,847 - 1,589 4,663 2002............................. 4,663 - (514) - 2,443 1,706