12-Non-profit agencies requesting funding

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. ARNOLD, WALKER, ARNOLD, & CO, P C Certified Public Accozintants and Consultants Bob J. Amold, C.P.A. tanny G. 1Valker, C.P.A. Kris Ainold, C.P.A. Andrew T. Ainold, C.P.A. tvte(issa J. Godfrey, C.P.A. MEivSBER American Institute Of Certified Public Accountants Texas State Society Of Certified Public Accountants REPORT ON COMPLIkiNCE `VITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAiM AiND ON INTERNAL CONTROL OVER COMPLL4NCE IN ACCORDAiNCE `VITH OVIB CIRCULAR A-133 Board ofDirectors Shelter Agencies for Families in East Tesas, Iac. Mount Pleasant, TX 75455 Members of the Board: We have audited the compliance of Shelter Agencies for Families in East Texas, Inc. with the types of compliance requirements described in the U.S. Office of Nlanagement and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended August 31, 2008. The Agency's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the Agency's management. Our responsibility is to express an opinion on the Agency's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the United States; and OIvIB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on major federal program occurred. An audit includes examining, on a test, evidence about the Agency's compliance with those requirements and perfornung such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the Agency's compliance with those requirements. In our opinion, the Agency complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended August 31, 2008. InternaI Control Over Compliance The management of the Agency is responsible for establishing and maintairung effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and perfornung our audit, we considered the Agency's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to deternune our auditing procedures for the purpose of espressing our opinion on compliance, but not for the puipose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. 915 N. Jefferson S[reet . PO Box 1217 . bit. Pleasant, Texas 75456-1217 .(903) 572-6606 . Fax (903) 572-3751 Email: firm@awacpa.com .000175