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Board of Directors <br /> Page 2 <br /> reasonableness of significant accounting estimates made by <br /> management, as well as evaluating the overall presentation of the <br /> financial statements. <br /> We believe that the audit evidence we have obtained is sufficient <br /> and appropriate to provide a basis for our audit opinion. <br /> Opinion <br /> In our opinion, the financial statements referred to above present <br /> fairly, in all material respects, the financial position of Piedmont <br /> Health Services, Inca as of November 30, 2013 and 2012, and the <br /> changes in its net assets and its cash flows for the years then <br /> ended in accordance with accounting principles generally accepted in <br /> the United States of America. <br /> Other Matters <br /> Other .Information <br /> Our audit was conducted for the purpose of forming an opinion on the <br /> financial statements as a whole. The accompanying schedule of <br /> expenditures of federal awards, and other supplementary information <br /> as required by Office of Management and Budget Circular A-133, <br /> Audits of States, Local Governments, and Non-Profit Organizations, <br /> is presented for purposes of additional analysis and is not a <br /> required part of the financial statements. Such information is the <br /> responsibility of management and was derived from and relates <br /> directly to the underlying accounting and. other records used to <br /> prepare the financial statements. The information has been <br /> subjected to the auditing procedures. applied in the audit of the <br /> financial statements and certain additional procedures, including <br /> comparing and reconciling such information directly to the <br /> underlying accounting and other records used to prepare the <br /> financial statements or to the financial statements themselves, and <br /> other additional procedures, in accordance with auditing standards <br /> generally accepted in the United States of America. In our opinion, <br /> the information is fairly stated, in all material respects, in <br /> relation to the financial statements as a whole. <br /> -4- <br /> Simmons, Richey <br /> &Company, P.G. <br /> CertmW Public Accounterds <br />