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Internal Control over Compliance <br />The management of East Texas Council on Alcoholism and Drug Abuse is responsible for establishing and <br />maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and <br />grants applicable to federal programs. In planning and performing our audit, we considered East Texas Council on <br />Alcoholism and Drug Abuse's internal control over compliance with the requirements that could have a direct and <br />material effect on a major federal program in order to determine our auditing procedures for the purpose of <br />expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of <br />internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of East Texas <br />Council on Alcoholism and Drug Abuse's internal control over compliance. <br />A control deficiency in an entity's internal control over compliance exists when the design or operation of a control <br />does not allow management or employees, in the normal course of performing their assigned functions, to prevent <br />or detect noncompliance with a rype of compliance requirement of a federal program on a timely basis. A <br />significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's <br />ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a <br />type of compliance requirement of a federal program that is more than inconsequential will not be prevented or <br />detected by the entity's internal control. <br />A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a <br />remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not <br />be prevented or detected by the entity's internal control. <br />Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of <br />this section and would not necessarily identify ail deficiencies in internal control that might be significant deficiencies <br />or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to <br />be material weaknesses, as defined above. <br />This report is intended solely for the information and use of the Board of Directors of East Texas Council on <br />Alcoholism and Drug Abuse, management, and state and federal awarding agencies and pass-through entities and <br />is not intended to be and should not be used by anyone other than these specified parties. <br />, ~ <br />Karen A. Jacks & Associates, P.C. <br />December 30, 2008 <br />16 <br />a-U0Q113 <br />