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..: Simmons, Richey <br /> &Company, P.C. <br /> Certified Public Accountents <br /> INDEPENDENT AUDITOR'S REPORT <br /> To the Board of Directors <br /> Piedmont Health Services, Inc. <br /> Report on the Financial Statements <br /> We have audited the accompanying financial statements of Piedmont <br /> Health Services, Inc. ('a nonprofit organization) , which comprise the <br /> statements of financial position as of November 30, 2013 and 2012, <br /> and the related statements of operations, changes in net assets, and <br /> cash flows for the years then ended, and the related notes to . the <br /> financial. statements. <br /> Management's Responsibility for the Financial Statements <br /> Management is responsible for the preparation and fair presentation <br /> of these financial statements in accordance with accounting <br /> principles generally accepted in the United States of America; this. <br /> includes the design, implementation, and maintenance of internal <br /> control relevant to the preparation and fair presentation of <br /> financial statements that are free from material misstatement, <br /> _,.._ whether due to fraud or error. <br /> Auditor's. Responsibility <br /> Our responsibility is to express an opinion on these financial <br /> statements based on our audit. We conducted our audit in accordance <br /> with auditing standards generally accepted in the United States of <br /> America and the standards applicable to , financial audits contained <br /> in Government Auditing Standards, issued by the Comptroller General <br /> of the United States.. Those standards require that we plan and <br /> perform the audit to obtain reasonable assurance about whether the <br /> financial statements are free from material misstatement. <br /> An. audit involves performing procedures to obtain audit evidence <br /> about the amounts and disclosures in the financial statements. The <br /> procedures selected depend on the auditor's judgment, including the <br /> assessment of the risks of material misstatement of the financial <br /> statements, whether due to fraud or error. In making those risk <br /> assessments, the auditor considers internal control relevant to the <br /> entity's preparation and fair presentation of the financial <br /> statements in order to design audit procedures that are appropriate <br /> in the circumstances, but not for the purpose of expressing an <br /> opinion on the effectiveness of the entity's internal control. <br /> Accordingly, we express no such opinion. An audit also includes <br /> evaluating the appropriateness of accounting policies used and the <br /> -3- <br /> P.O.Box 937 6760 Old Covington Road Lithonle,Georgia 30068 • (770)464-9322 Fax(770)484-9312 <br /> Members: Georgia Society of CPAs• American Institute of CPAs,Private Companies Practice Section <br />