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't-- Simmons, Richey <br /> & Company, P.C. <br /> Certified Public Accountants <br /> INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL <br /> OVER FINANCIAL REPORTING AND ON COMPLIANCE <br /> AND OTHER MATTERS BASED ON AN AUDIT OF <br /> FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE <br /> WITH GOVERNMENT AUDITING STANDARDS <br /> To the Board of Directors of <br /> Piedmont Health Services, Inc. <br /> We have audited, in accordance with the auditing standards generally <br /> accepted in the United States of America and the standards applicable, <br /> to financial audits contained in Government Auditing Standards issued <br /> by the Comptroller General of the United States, the financial <br /> statements of Piedmont Health Services, Inc. (a nonprofit <br /> organization) , which comprise the statement of financial position as <br /> of November 30, 2013, and the related statements of operations, <br /> changes in net assets, and cash flows for the year then ended., and <br /> the related notes to the financial statements, and have issued our <br /> report thereon dated March 24, 2014. <br /> Internal Control over Financial Reporting <br /> In planning and performing our audit of the financial statements, we <br /> considered Piedmont Health Services, Inc. 's internal control over <br /> financial reporting (internal control) to determine the audit <br /> procedures that are appropriate in the circumstances for the, purpose <br /> of expressing our opinion on the financial statements, but not for <br /> the purpose of expressing an opinion on the effectiveness of Piedmont <br /> Health Services, Inc. Is internal control. Accordingly, we do . not <br /> express an opinion on the, effectiveness of the Organization's <br /> internal control. <br /> A deficiency in internal control exists when the design or operation <br /> of a control does not allow management or employees, in the normal <br /> course of performing their assigned functions, to prevent, or detect <br /> and correct, misstatements on a timely basis. A material weakness is <br /> a deficiency, or a combination of deficiencies, in internal control, <br /> such that there is a reasonable possibility that a material <br /> misstatement of the entity's financial statements will not be <br /> prevented, or detected and corrected, on a timely basis. A <br /> significant deficiency is a deficiency, or a combination of <br /> deficiencies, in internal control that is less severe than a material <br /> weakness, yet important enough to merit attention by those charged <br /> with governance. <br /> -44- <br /> P.O.Box 937 6760 Old Covington Road Lithonia,Georgia 30058 (770)484-9322 Fax(770)484-9312 <br /> Members: Georgia Society of CPAs• American Institute of CPAs,Private Companies Practice Section <br />