WAYNE IVEY BOWEN

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

February 28, 2005

INDEPENDENT AUDITOR'S REPORT ON THE SCHEDULES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX

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

I have audited the accompanying Schedules of Special Purpose Local Option Sales Tax for Hart County, Georgia for the year ended September 30, 2004. These schedules are the responsibility of Hart County, Georgia's management. My responsibility is to express an opinion on the Schedules of Special Purpose Local Option Sales Tax 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 Schedules of Special Purpose Local Option Sales Tax are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedules of Special Purpose Local Option Sales Tax. An audit also includes assessing the' accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the Schedules of Special Purpose Local Option Sales Tax. I believe that my audit provides a reasonable basis for my opinion.

The accompanying Schedules 'of Special Purpose Local Option Sales Tax were prepared for the purpose of complying with the Official Code of Georgia Annotated, 48-8-121 on the modified accrual basis of accounting as described in Note I and is not intended to be a complete presentation of Hart County's revenues and expenditures.

In my opinion, the Schedules of. Special Purpose Local Option Sales Tax referred to above present fairly, in all material respects; the original estimated cost, the current estimated cost, and the current and prior year expenditures for each project in Hart County, Georgia's resolution or ordinance. calling for the. tax for the year ended September 30, 2004, in conformity with accounting principles generally accepted in the United States of America.

Signature of Wayne Ivey Bowen

Certified Public Accountant