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Malnory, McNeal & Company, PC Certified Public Accountants Mark W. Malnory, CPA Johnna W. McNeal, CPA Beverly Smith, CPA Members ot American Institute of Certified Public Accountants Texas Society of Certified Public Accountants Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Board of Directors Lamar County Human Resources Council, Inc. Members of the Board of Directors: We have audited the financial statements of Lamar County Human Resources Council, Inc. ("LCHRC") (a nonprofit organization) as of and for the year ended September 30, 2008, and have issued our report thereon dated November 25, 2008. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered LCHRC's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the LCHRC's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the LCHRC's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the organization's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles, such that there is more than a remote likelihood that a misstatement of the organization's financial statements that is more than inconsequential will not be prevented or detected by the organization's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies that result in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity's internal control. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in 16 5016 McKinney Avenue Dallas, Texas 75206 Telephone: 214-559-0784 Facsimile: 214-559-0785 1711 Clarksville Street Paris, Texas 75460 Telephone: 903•784-6700 Facsimile: 903-784-6934 " Q00149