12-Non-profit agencies requesting funding

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Malnory, McNeal & Company, PC Certified Public Accountants Mark W. Malnory, CPA Johnna W. McNeal, CPA Members of Beverly Smith, CPA American Institute of Certified Public Accountants Texas Society of Certitied Public Accountants Unqualified Opinion on Financial Statements and Supplementary Schedule of Expenditures of Federal Awards Indeqendent Auditors' Report Board of Directors Lamar County Human Resources Council, Inc. Members of the Board of Directors: We have audited the accompanying statement of financial position of Lamar County Human Resources Council, Inc. ("LCHRC") (a nonprofit organization) as of September 30, 2008, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of LCHRC'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 Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget Circular A-133, Audits ofStates, Local Governments and Non- Profit Organizations. 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-T,CHRC as of September 30, 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 Audited Standards, we have also issued our report dated November 25, 2008, on our consideration of LCHRC's internal control over financial reporting and our tests of 5016 McKinney Avenue Dallas, Texas 75206 Telephone: 214-559-0784 Facsimile: 214-559-0785 1711 Clarksville Street Paris, Texas 75460 Telephone: 903-784-6700 Facsimile: 903-784-6934 . 600132