WAYNE IVEY BOWEN

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

February 28, 2005

Report of Independent Certified Public Accountant on
Compliance and on Internal Control Over Financial Reporting
Based on an Audit of the Basic Financial Statements Performed in
Accordance with Government Auditing Standards

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

I have audited the basic financial statements of Hart County, Georgia as of and for the year ended' September 30, 2004, and have issued my report thereon dated February 28, 2005. I did not audit the financial statements of the Hart County Health Department, a non-major component unit, as of and for the year the 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 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.

Compliance

As part of obtaining reasonable assurance about whether Hart County, Georgia's basic financial statements are free of material misstatement, I performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of basic financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit, and accordingly, I do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.

Internal Control over Financial Reporting

In planning and performing my audit, I considered Hart County, Georgia's internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the basic financial statements and not to provide assurance on. the internal control over financial reporting. My consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be material weaknesses: A material weakness is a condition in which' the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. I noted no matters involving the internal control over financial reporting and its operation that I consider to be material weaknesses.

This report is intended solely for the information and use of management, the Honorable Chairman and Members of the Board of Commissioners and others within the organization, federal awarding agencies and pass-thru entities and. is not intended to be and should not be used by anyone other than these specified parties.

Signature of Wayne Ivey Bowen

Certified Public Accountant