Orange County NC Website
Browse       Search
"- Simmons, Richey <br /> & Company, P.C. <br /> Certified Public Accountants <br /> INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR <br /> EACH MAJOR PROGRAM AND ON INTERNAL CONTROL <br /> OVER COMPLIANCE REQUIRED By OMB CIRCULAR A-133 <br /> To the Board of Directors of <br /> -- Piedmont Health Services, Inc. <br /> Report on Compliance for .Each Major Federal Program <br /> We have audited Piedmont Health Services, Inc. 's compliance with the <br /> types of compliance requirements described in the OMB Circular A-133 <br /> Compliance Supplement that could have a direct and material effect on <br /> each of Piedmont Health Services, Inc. 's major federal programs for <br /> the year ended November 30, 2013. Piedmont Health Services, Inc. ' s <br /> major federal programs are identified in the summary of auditor's <br /> results section of the accom panying schedule of findings and <br /> . <br /> questioned costs. <br /> Management's Responsibility <br /> Management is responsible for compliance with the requirements of <br /> laws, regulations, contracts, and grants applicable to its federal <br /> programs. <br /> Auditor's Responsibility <br /> Our responsibility is to express an opinion on compliance for each of <br /> Piedmont Health Services, Inc. 's major federal programs based on our <br /> audit of the types of compliance requirements referred to above. We <br /> conducted our audit of compliance in accordance with auditing <br /> standards generally accepted in the United States of America; the <br /> standards applicable to financial audits contained in Government <br /> Auditing Standards, issued by the Comptroller General of the United <br /> States; and OMB Circular A-133, Audits of States, Local Governments, <br /> and Non-Profit Organizations. Those standards and OMB Circular A-133 <br /> require that we plan and perform the audit to obtain reasonable <br /> assurance about whether noncompliance with the types of compliance <br /> requirements referred to above that could have a direct and material <br /> effect on a major federal program occurred. An audit includes <br /> examining, on a test basis, evidence about Piedmont Health Services, <br /> Inc. 's compliance with those requirements and performing such other <br /> procedures as we considered necessary in the circumstances. <br /> We believe that our audit provides a reasonable basis for our opinion <br /> on compliance for each major federal program. However, our audit <br /> does not provide a legal determination of Piedmont Health Services, _ <br /> - " Inc. 's compliance. <br /> -46- <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 />