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e kjLju IJt.1nClV <br />/iCA~,oc`3,' <br />I`i:l'.!?lhE'' ' <br />Amen:rr: i --Irc ~ = Ca:- , <br />Texas Soc~etv o C„•:ifed <br />,t~rts <br />P,EPORT ON INTERNAL CONTROL OVER FIivA1VC!AL <br />REPOf7j?!N1G ANU OIV CGPJIPLIAP`CE .AND OTHER MATTCRS BASCC OiNI <br />AN P,UD!T OF F(NANC!AL STATEMENTS PERFORMED <br />,N ACCORDANCt Vl/ITH GC}VERNNIENT AUDITlNG STAPdCARCc <br />Ju;v G, 2008 <br />Baard of Directors <br />Children's Advocacy Center of Paris <br />1,Ve have audited the financial statements of Children's Advocacy Center of Paris (a nonprofit <br />corporation) as of and for the year ended December 31, 2007, and have issued our report <br />thereon dated July 9, 2008. We conducted our audit in accordance with auditing standards <br />generai3y accepted in the United States of America and the standards applicable to financial <br />audits contained in Government Auditing Standards, issued by the Comptroller General of the <br />United States. <br />Internal Controi over Financial Reportinq <br />in p{arning and performing our audit, vve considered Children`s Advocacy Center of Paris's <br />irtemaf control over financial reporting a basis for designing aur auditing procedures for the <br />purpose of expressing our opinion on the financial statements, but not for the purpose of <br />expressing an opinion on the ef#ectiveness of the Children's Advocacy Center of Paris's interna( <br />cantroE over financial reporting. Accordingly, we do not express an opinion on the effectiv2ness <br />of the Center's internal controi over financial reporting. <br />A control deficiency exists when the design or operation of a control does not allow <br />managemen# or employees, in the normal course of performing their assigned functions, to <br />prevent or detect misstatements on a time{y basis. A significant deficiency is a controi <br />deficiency, or cambination of control deficiencies, that adversely affects the organization's <br />ability to initiate, authorize, record, process, or report financial data re(iably in accordance with <br />generaiiy accepted accounting pnnciples, such that there is more than a remote iikelihood that <br />a misstatement of the organization's financial statements that is more than inconsequential wili <br />nat be prevented or detected by the organizaticn's internal control. <br />A materia( weakness is a significant deficiency, or combination or significant deficiencies, that <br />results in more than a remote like{ihood that a material misstatement of the financial <br />siatements will nat be prevenied or detecteci by the organization's internai control. <br />Our consideration of internal contro( over financial reporting was for the limited purpose <br />described in the first paragraph of this section and would not necessari{y identil'y ali <br />' _i:,-,..~.~~,- ~n!° ~f~ n0: 1lr~ntiffi an~f rtofi <br />riPn~iP.~ Ir? lntBPil3i ~Ontf01 <br />QBTlClB(1C185 UI I IlctiCi ia~ 'vVcani ~caoco. v~. 11over finariciai reporting that we consider to be material weaknesses, as defired abave. <br />Phane: Ig03; 785-83pq s ~2-1- Larar S, i ite u • <br />Pans. Texas 7546~D • Fax;9031 724-8635 <br />- 10- <br />+ 0 U 6 6 7 1, <br />