X0202 4 2004-04-16 0 0001040863 INTEGRATED BUSINESS SYSTEMS & SERVICES INC IBSS 0001287708 BERNARD MICHAEL P 1601 SHOP ROAD, SUITE E COLUMBIA SC 29201 0 1 0 0 CFO Common Stock Options 0.2600 2004-04-16 4 A 0 500000.0000 A 2004-10-15 2009-04-16 Common Stock 500000.0000 500000.0000 D The common stock options disclosed on this Table II are employee incentive stock options that give the reporting person a right to buy shares of common stock of the issuer at the exercise price above. The 500,000 common stock options granted to the reporting person are employee incentive stock options that become exercisable in certain installments beginning on October 15, 2004 in accordance with the following schedule: (i) 75,000 options on October 15, 2004; (ii) 100,000 options on April 15, 2005; (iii) 75,000 options on October 15, 2005; (iv) 100,000 options on April 15, 2006; and (v) 150,000 options on October 15, 2006. The derivative security being reported is an employee incentive stock option that has an exercise price but does not have a purchase price. /s/ Michael P. Bernard 2004-04-26