WAYNE IVEY BOWEN

CERTIFIED PUBLIC ACCOUNTANT
529 GREEN STREET- P.O. BOX 2335
GAINESVILLE, GEORGIA 30503

February 25, 2005
Independent Auditor's Report

The Honorable Chairman and
Members of the Board of Commissioners Hart County
Hartwell, Georgia

I have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, .and the aggregate remaining nonmajor fund information of Hart County, Georgia as of and for the year ended September 30, 2004 which collectively comprise the County's basic financial statements as listed in the table of contents. These financial statements are the responsibility of Hart County, Georgia's management. My responsibility is to express opinions on these basic financial statements based On my audit I did not audit the financial statements of the Hart County Health Department, a nonmajor component unit, as of and for the year then ended June - 30, 2004, which statements-reflect total assets of $320,076 as of June 30, 2004, and total revenues of $599,257 for the year then ended. These financial statements of the Health Department were audited by other auditors whose reports have been furnished to me and-my opinion on the general purpose financial statements' insofar as it relates to the amounts included for the component unit, is based solely on the reports of the other auditors.

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 basic financial statements ace 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 basic financial statement presentation. I believe that my audit provides a reasonable basis for my opinions,

In my opinion, based on my audit and the reports of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining nonmajor fund information of Hart County, Georgia as of September 30, 2004 and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in conformity with accounting principles generally, accepted in the United State of America.

Management's Discussion and Analysis and the Budgetary Comparison Schedule are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. This information is the responsibility of the County's management. I have applied certain limited procedures, which consisted principally of inquiries of management regarding methods of measurement and presentation of the supplementary information. However, I did not audit the information and accordingly, express no opinion on it.

My audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise Hart County, Georgia's basic financial statements. The supplementary information section as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in my 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, I have also issued my report dated February 28, 2005, on my consideration of the County'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.

Signature of Wayne Ivey Bowen

Certified Public Accountant