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Malnory McNeal & Company, PC Certified Public Accountants Mark W. Ma~nory, CPA Johnna W. McNea], CPA Members of Amedcan Institute o! Certified Public Accountants Ginny W. Minter, CPA Texas Society of Certified Public Accountants Independent Auditors' Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 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 financial statements of Northeast Texas Council on Alcohol and Drug Abuse, Inc. CNETCADA) as of and for the year ended August 31, 2002, and have issued our report thereon dated June 5, 2003. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in GOVERNMENT AUDITING STANDARDS, issued by the Comptroller General of the United States. Compliance ' As part of obtaining reasonable assurance about whether NETCADA's financial statements are free of material misstatement, we performed tests of NETCADA's 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 amounts. However, providing an opinion on comphance with those provisions was not an objective of our audit, and accor, dingly we do not express such an opinion. The results of our tests disclosed instances of noncompliance that are required to be reported under GOVERNMENT AUDITING STANDARDS and which are described in the accompanying schedule of findings and .questioned costs as item 02-3. Tnternal C, nntrol Over Financial Repnrtlng In planning and performing our audit, we considered NETC'ADA's internal control over financial reporting ~n ' ' ' ' · ' · order to determine our auditing procedures for the purpose of expresstng our opinion on the financial statements and not to provide assurance on the internal control over financial repo[tin, g. However, we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect NETCADA's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. A reportable condition is 5551 Yale Boulevard Dallas, Texas 75205 Telephone: 214-692-5019 Facsimits: 214-591-7007 1747 Lamer Avenue, Suite C Paris, Texas 75460 Telephone: 903-784-$700 Facsimile: 903-784-6934 2O