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Malnory McNeal & Company, PC Certified Public Accountants Mark W. Malnory, CPA Johnna W McNeaL CPA Members of American Institute o! Certified Public Accountants Ginny W. Minter, CPA Texas Society of Certilied Public Accountants Independent Auditors' Report on Compliance and on Internal Control over Financial Reporting Based on an Apdit of Financial Statements Performed in Accordance wi¢ Government Auditz'ng Standards To the Board of Directors of Children's Advocacy Center of Paris We have audited the financial statements of Children's Advocacy Center of Paris (CAC) as of and for the year ended December 31, 2002, and have issued our report thereon dated March 19, 2003. 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. (2nrnpliance, A~ part of obtaining reasonable assurance about whether CAC's financial statements are f~ee of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement mounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Cnntrnl Over Financial Reporting In planning and performing our audit, we considered CAC's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessahly disclose all matters in the internal control over financial reporting that might be a material weakness. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be · detected in a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. 5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-692-5019 Facsimile: 214-691-7007 171t Clarksville Street Paris, Texas 75460 Telephone: 903-784-6700 Facsimile: 903-784-6934