INDEPENDENT AUDITOR’ S  REPORT
February 17, 2009

Wichita Mountains Prevention Network, Inc. Lawton, Oklahoma

I have audited the accompanying statement of financial position of Wichita Mountains Prevention Network, Inc., a nonprofit organization, as of June 30, 2008, and the related statements of activities, functional expenses, and cash flows for the year then ended.  These financial statements are the responsibility of the Organization' s management.  My responsibility is to express an opinion on these financial statements based on my audit.

I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.  Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.  An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation.  I believe that my audit provides a reasonable basis for my opinion.

In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Wichita Mountains Prevention Network, Inc. as of June 30, 2008, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, I have also issued my report dated February 17, 2009  on my consideration of Wichita Mountains Prevention Network, Inc.'s internal control over financial reporting and my tests of its compliance with certain provisions of laws, regulations, contracts, and grants.  That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of my audit.