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KAREN A. JACKS & ASSOCIATES, P.C. Certified Public Accountants P.O. Box 3167 Karen A. Jacks, CPA Longview, Texas 75606 Phone: 903 • 238 • 8822 Peggy J. Lantz, CPA Sherry Davis, CPA 1501 Colony Circle Fax: 903 • 238 • 9838 Longview, Texas 75604 December 30, 2008 To the Board of Directors East Texas Council on Alcoholism and Drug Abuse We have audited the financial statements of East Texas Council on Alcoholism and Drug Abuse for the year ended August 31, 2008, and have issued our report thereon dated December 30, 2008. Professional standards require that we provide you with the following information related to our audit. Our Responsibilitv under U.S Generallv Acceoted Auditinq Standards and OMB CircularA 133 As stated in our engagement letter dated August 12, 2008, our responsibility, as described by professional standards, is to express an opinion about whether the financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit ofthe financial statements does not relieve you or management of your responsibilities. In planning and performing our audit, we considered East Texas Council on Alcoholism and Drug Abuse's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. As part of obtaining reasonable assurance about whether East Texas Council on Alcoholism and Drug Abuse's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. Also, in accordance with OMB Circular A-133, we examined, on a test basis, evidence about East Texas Council on Alcoholism and Drug Abuse's compliance with the types of compliance requirements described in the "U.S. Office of Management and Budget (OMB) Circular A-1 33 Compliance Supplement" applicable to each of its major federal programs for the purpose of expressing an opinion on East Texas Council on Alcoholism and Drug Abuse's compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on East Texas Council on Alcoholism and Drug Abuse's compliance with those requirements. SiQnificant Accounting Findinas Qualifative Aspects ofAccounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by East Texas Council on Alcoholism and Drug Abuse are described in Note 1 to Members American Institute of Certified Public Accountanls• Texas Soc~e~~~e~I0~.2c pccountants • AICPA Division tor Firtns Privale Companies Practice Section M ~l V