REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING
STANDARDS
Independent Auditors’ Report
To the Board of Directors
Wichita Mountains Prevention
Network, Inc.
Lawton, Oklahoma
We have audited the accompanying
statement of financial position of the Wichita Mountains
Prevention
Network, Inc. (“WMPN”), a
not-for-profit organization, as of June 30, 2011, and the
related statements of
activities, cash flows and
functional expenses for the year then ended. These financial
statements are the
responsibility of WMPN’s
management. Our responsibility is to express an opinion on
these financial
statements based on our audit.
We conducted our 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 we 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
significant estimates made by management, as well as
evaluating the overall financial statement presentation. We
believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the financial
statements referred to above present fairly, in all material
respects, the financial position of WMPN as of June 30,
2011, 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.
Our audit was conducted for the
purpose of forming an opinion on the financial statements of
WMPN taken as a whole. The accompanying schedules of
expenditures of federal and state awards are presented for
purposes of additional analysis, and are not a required part
of the basic financial statements. Such information has been
subjected to the auditing procedures applied in the audit of
the basic financial statements and in our opinion is fairly
stated in all material respects in relation to the basic
financial
statements taken as a whole.
In accordance with Government
Auditing Standards, we have also issued our report dated
November 16, 2011 on our consideration of WMPN’s internal
control over financial reporting and our tests of compliance
with certain provisions of laws, regulations, contracts,
grant agreements, and other matters. The purpose of that
report is to describe the scope of our testing of internal
control over financial reporting and compliance and the
results of that testing, and not to provide an opinion on
the internal control over financial reporting or on
compliance. 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 our audit.

Edmond, Oklahoma
November 16, 2011
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