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<br /> <br /> <br /> ETERNAL VALUES INFINITE POTENTIAL <br /> <br /> ~i7 rr WILHELMI <br /> <br /> <br /> <br /> <br /> REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON <br /> COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS <br /> PERFORMED IN ACCORDANCE WITH GOVERNMEATAUDITING STANDARDS <br /> <br /> Board of Directors <br /> East Texas Council on Alcoholism and Drug Abuse <br /> Longview, Texas <br /> <br /> We have audited the financial statements of East Texas Council on . Alcoholism and Drug Abuse (a <br /> nonprofit organization) as of and for the year ended August 31, 2009, and have issued our report thereon <br /> dated December 21, 2009. We conducted our audit in accordance with auditing standards generally <br /> accepted in the United States of America and the standards applicable to financial audits contained in <br /> <br /> Government Auditing Standards, issued by the Comptroller General of the United States. <br /> <br /> Internal Control Over Financial Reporting <br /> <br /> In planning and performing our audit, we considered East Texas Council on Alcoholism and Drug <br /> Abuse's internal control over financial reporting as a basis for designing our auditing procedures for the <br /> purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an <br /> opinion on the effectiveness of East Texas Council on Alcoholism and Drug Abuse's internal control over <br /> financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's <br /> internal control over financial reporting. <br /> <br /> A control deficiency exists when the design or operation of a control does not allow management or <br /> employees, in the normal course of performing their assigned functions, to prevent or detect <br /> misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of <br /> control deficiencies, that adversely affects the organization's ability to initiate, authorize, record, process, <br /> or report financial data reliably in accordance with generally accepted accounting principles, such that <br /> <br /> there is more than a remote likelihood that a misstatement of the organization's financial statements that is <br /> more than inconsequential will not be prevented or detected by the organization's internal control. <br /> <br /> A material weakness is a significant deficiency, or combination of significant deficiencies, that results in <br /> more than a remote likelihood that a material misstatement of the financial statements will not be <br /> prevented or detected by the organization's internal control. <br /> <br /> Our consideration of internal control over financial reporting was for the limited purpose described in the <br /> first paragraph of this section and would not necessarily identify all deficiencies in internal control that <br /> might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal <br /> control over financial reporting that we considered to be material weaknesses, as defined above. <br /> <br /> <br /> PROTHRO, WILHELMI AND COMPANY. PLLC <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 6855 OAK HILL BOULEVARD • TYLER. TEXAS 75703 • TEL 903 53100 903 534 8891 • WWW.PW-COMPANY.COM <br />