2010-106 RES PROFESSIONAL SERVICES AGREEMENT -CASA FOR KIDS

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ETERNAL VALUES INFINITE POTENTIAL ~7 ra WILHELMI REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORT]NG AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED 1N ACCORDANCE WTl'H GOVERNMENTAUDITING 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 Alcoholism and Drug Abuse (a nonprofit organization) as of and for the year ended August 31, 2009, and have issued our report thereon dated December 21, 2009. 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. intemal Control Over Financial Renorting 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 intemal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's intemal 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 fmancial 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 intemal control. A material wealmess 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 will not be prevented or detected by the organization's intemal control. Our consideration of intemal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in intemal control that might be significant deficiencies or material wealrnesses. We did not identify any deficiencies in intemal control over financial reporting that we considered to be material wealrnesses, as defined above. PROTHRO. WILHELMI AND COMPANY, PLLC CERTIFIED PUBLIC ACCOUNTANTS 6855 OAK HILL BOULEVARD • TYLER. TEXAS 75703 • TEL 903 534 8811 • FAX 903 534 8891 • WWW.PW-COMPANY.COM