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Malnory, McNeal & Company, PC <br />Certified Public Accountants <br />Mark W. Malnory, CPA Johnna W. McNeal, CPA Members of <br />American Institute of Certified Public Accountants <br />Beverly Smith, CPA Independent Auditors' Report on Texas Society of Certified Public Accountants <br />Compliance with Requirements Applicable <br />To Each Major Program and Internal Control over Compliance <br />In Accordance With OMB Circular A-133 <br />Board of Directors <br />Lamar County Human Resources Council, Inc. <br />Compliance <br />We have audited the compliance of Lamar County Human Resources Council, Inc. ("LCHRC") (a <br />nonprofit organization) with the types of compliance requirements described in the U.S. Office Of <br />Management And Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of <br />its major federal programs for the year ended September 30, 2008. LCHRC's major federal programs <br />are identified in the summary of auditor's results section of the accompanying schedule of findings and <br />questioned costs. Compliance with the requirements of laws, regulations, contracts and grants <br />applicable to each of its major federal programs is the responsibility of LCHRC's management. Our <br />responsibility is to express an opinion on LCHRC's compliance based on our audit. <br />We conducted our audit of compliance in accordance with auditing standards generally accepted in the <br />United States of America; the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits Of <br />States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 <br />require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance <br />with the types of compliance requirements referred to above that could have a direct and material effect <br />on a major federal program occurred. An audit includes examining, on a test basis, evidence about <br />LCHRC's compliance with those requirements and performing such other procedures as we considered <br />necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. <br />Our audit does not provide a legal determination on LCHRC's compliance with those requirements. <br />As described in items 2008-1 and 2008-2 in the accompanying schedule of findings and questioned <br />costs, LCHRC did not comply with requirements regarding management and special test and provisions <br />and equipment and real property that are applicable to its Title XX - Home Delivered Meals program. <br />Compliance with such requirements is necessary, in our opinion, for LCHRC to comply with <br />requirements applicable to that program. <br />In our opinion, except for the noncompliance described in the preceding paragraph, LCHRC complied, <br />in all material respects, with the requirements referred to above that are applicable to each of its major <br />federal programs for the year ended September 30, 2008. <br />18 <br />5016 McKinney Avenue Dallas, Texas 75206 Telephone: 214•559-0784 Facsimile: 214-559-0785 <br />1711 Clarksville Street Paris, Texas 7546Q1 OTg~e~hq.pe: 903-784-6700 Facsimile: 903-784-6934 <br />M V ~1 bl <br />