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041 McMillan Pate & Company LLP TELEPHONE (9 9) 836-9200 FACSIMILE (919) 836-9288 Certified Public Accountants J. MICA. DATE, iii ANGELA W. BANASK THOMAS M. DOHERTY BRIAN T. BENNETT JAMES L. MCMILLAN, JR. INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A -133 To the Board of Directors of Johnston - Lee - Harnett Community Action, Incorporated Report on Compliance for Each Major Federal Program We have audited Johnston - Lee - Harnett Community Action, Incorporated's compliance with the types of compliance requirements described in the OMB CircularA -133 Compliance Supplement that could have a direct and material effect on each of Johnston - Lee - Harnett Community Action, Incorporated's major federal programs for the year ended June 30, 2013. Johnston - Lee - Harnett Community Action, Incorporated's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its federal programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for each of Johnston - Lee - Harnett Community Action, Incorporated's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. Those standards and OMB Circular A-1 33 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Johnston -Lee- Harnett Community Action, Incorporated's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Johnston -Lee- Harnett Community Action, Incorporated's compliance. Opinion on Each Major Federal Program In our opinion, Johnston - Lee - Harnett Community Action, Incorporated complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2013. 14