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Malnory McNeal & Company, PC Certified Public Accountants Mark 1/t. Marnory, CPA Johnna W. McNeal, CPA Members ol American Instilute of Certified Public Accountants Ginny W. Minter, CPA Texas Socie¥ of Certified Public Accountants Unqualified Opinion on Financial Statements and Supplementary Schedule of Expenditures of Federal Awards l'~d~pend~nt Anti(thrU' R~nrt Board of Directors Northeast Texas Council on Alcohol and Drug Abuse, Inc. 136 Grand Ave. Paris, Texas 75460 Members of the Board of Directors: We have audited the accompanying statement of financial position of Northeast Texas Council on Alcohol and Drug Abuse, Inc. (N-ETCADA) as of August 31, 2002, and the related statements of activity, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of NETCADA's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducte~t our audit in accordance with U.S. generally accepted auditing standards; 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 OF STATES, 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 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 opi.nion, the financial statements referred to above p?sent fairly, in all material respects, the financial position of NETCADA as of August 31, 2002, and the changes in net assets and its cash flows for the year then ended in conformity with U.S. generally accepted accounting pr/ne/pies. In accordance with GOVERNMENT AUDITED STANDARDS, we have also issued our report dated June 5, 2003, on our consideration of NETCADA's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. 5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-692-5019 Facslmile: 214-69t-7007 1711 ClarksviHe Street Paris, Texas 75450 Telephone: 603-784-6700 Facsimile: 903-784-6934 2