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Internal Control over Compliance <br />The management of LCHRC is responsible for establishing and maintaining effective internal control <br />over compliance with requirements of laws, regulations, contracts and grants applicable to federal <br />programs. In planning and performing our audit, we considered LCHRC's internal control over <br />compliance with requirements that could have a direct and material effect on a major federal program in <br />order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but <br />not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. <br />Accordingly, we do not express an opinion on the effectiveness of LCHIZC's internal control over <br />compliance. <br />Our consideration of internal control over compliance was for the limited purpose described in the <br />preceding paragraph and would not necessarily identify all deficiencies in the entity's internal control <br />that might be significant deficiencies or material weaknesses as defined below. However, as discussed <br />below, we identified certain deficiencies in internal control over compliance that we consider to be <br />significant deficiencies. <br />A control deficiency in an entity's internal control over compliance exists when the design or operation <br />of a control does not allow management or employees, in the normal course of performing their assigned <br />functions, to prevent or detect noncompliance with a type of compliance requirement of a federal <br />program on a timely basis. A significant deficiency is a control deficiency, or combination of control <br />deficiencies, that adversely affects the entity's ability to administer a federal program such that there is <br />more than a remote likelihood that noncompliance with a type of compliance requirement of a federal <br />program that is more than inconsequential will not be prevented or detected by the entity's internal <br />control. We consider the deficiencies in internal control over compliance described in the <br />accompanying schedule of findings and questioned costs as items 2008-1 and 2008-2 to be significant <br />deficiencies. <br />A material weakness is a significant deficiency, or combination of significant deficiencies that result in <br />more than a remote likelihood that material noncompliance with a type of compliance requirement of a <br />federal program will not be prevented or detected by the entity's internal control. <br />Our consideration of internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and would not necessarily identify all deficiencies in internal control that might <br />be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal <br />control over compliance that we considered to be material weaknesses. <br />LCHRC's response to the findings identified in our audit is described in the accompanying schedule of <br />findings and questioned costs. We did not audit LCHRC's response and, accordingly, we express no <br />opinion on it. <br />This report is intended solely for the information and use of management, the Board of Trustees, others <br />within the organization, and federal awarding agencies and pass-through entities and is not intended to <br />be and should not be used by anyone other than these specified parties. <br />Paris, Texas Certified Public Accountants <br />November 25, 2008 <br />~ 00019 52 <br />