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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 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Directors East Texas Council on Alcoholism and Drug Abuse Longview, Texas We have audited the financial statements of East Texas Council on Aicoholism and Drug Abuse (a nonprofit organization) as of and for the year ended August 31, 2008, and have issued our report thereon dated December 30, 2008. We conducted our audit in accordance with auditing standards generaily accepted in the United States of America and the standards applicable to financial audits contained in Government Audifinp Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reportina In planning and performing our audit, we considered East Texas Council on Alcoholism and Drug Abuse's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of East Texas Council on Alcoholism and Drug Abuse's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the East Texas Council on Alcoholism and Drug Abuse's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the organization's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles, such that there is more than a remote likelihood that a misstatement of the organization's financial statements that is more than inconsequential will not be prevented or detected by the organization's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements wiil not be prevented or detected by the organization's internal control. Our consideration of internal controi over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal controi over financial reporting that we considered to be material weaknesses, as defined above. 13 Members American InstiWle of Certified Public Accounlants• Texas Socie of Certified Publi ACCOUntants• AICPA Division for Firms Private Companies Praciice Seclion a ~ U 011