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Malnory McNeal & Company, PC Certified Public Accountants Mark W. Malnory, CPA Johnna W. McNeal, CPA Members of Amedcan Institute of Cellffied Public Accountants Ginny W. Minter. CPA Texas Scciety of Certified Public Accountants Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OM~B Circular A-133 Board of Directors Northeast Texas Council on Alcohol and Drag Abuse, Inc. 136 Grand Ave. Paris, Texas 75460 Member of the Board of Directors: ~2nrnpl~nce We have audited the compliance of Northeast Texas Council on Alcohol and Drug Abuse, Inc. 0'q-ETCADA) with the types of compliance requirements described in the U.S. OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULAR A-133 COMPLIANCE SUPPLEMENT that are applicable to each of its major federal programs for the year ended August 31, 2002. NETCADA's major federal programs are identified in the summary of auditor's results section 6f the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regul_ations, contracts and grants applicable to each of its major federal programs is the responsibility of NETCADA's management. Our responsibility is to express an opinion on NETCADA's compliance based on our audit. We conducted our audit of compliance in accordance with 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 OMB Circular A- 133//LUDITS OF STATES, LOCAL GOVERNMENTS, A_ND NON-PROFIT ORGANIZATIONS. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of · compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about NETCADA's compliance with those requirements and performing such other procedures as we considerod necessary in the cimumstances. We believe tltat our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on NETCADA's compliance with those requirements. In Our opinion NETCADA complied, in ali material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended August 31, 2002. 5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-592-5019 Facsimile: 214-591-7007 1747 Lamar Avenue. Suit~ C Paris. Texas 75460 Telephone: 903.784-6700 Facsimile: 903-784-6934 22