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KAREN A. JACKS SL. 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 Lon,gview, Texas 75604 INDEPENDENT AUDITORS' REPORT Board of Directors East Texas Council on Alcoholism and Drug Abuse Longview, Texas We have audited the accompanying statement of financial position of the East Texas Council on Alcoholism and Drug Abuse (a nonprofit organization) as of August 31, 2008, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of the Council's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditinq Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the East Texas Council on Alcoholism and Drug Abuse as of August 31, 2008, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditina Standards, we have also issued our report dated December 30, 2008, on our consideration of the East Texas Councii on Alcoholism and Drug Abuse's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditina Standards and important for assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the basic financial statements of East Texas Council on Alcoholism and Drug Abuse taken as a whole. The accompanying schedule of expenditures of federal and state awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States. Local Governments, and Non-Profit Oraanizations and the State of Texas Single Audit Circular for state funds, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. 1'f ~ Q, . 4 &Y aciQ.fa~s.~ Karen A. Jacks & Associates, P.C. December 30, 2008 2 Members American Institute of Certified Public Accountants• Texas Sociery of Certified Public Accoun[ants• AICPA Division Ior Firms Private Companies Practice Section 1 GOOG99