Visitors Since

June 2002

?CCCPA@                                                       

         P.O. Box 1495

         Clothier & Company CPA’s P.C.                                                       Muskogee, Oklahoma74402                  

                    cccpa@yahoo.com                                                                   FAX 918-687-3594  918-687-0189

Report  on  Internal  Control  Over  Financial  Reporting and  on  Compliance and  Other  Matters Based  on an Audit of  Financial Statements  Performed in  Accordance with  Government  Auditing  Standards.

To the Board of Directors of

Tulakogee Conference Center, Inc.

Wagoner, Oklahoma

We have audited the financial statements of Tulakogee Conference Center, Inc. as of and for the year ended December 31, 2006, and have issued our report thereon dated November 12, 2007.  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. 

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Tulakogee Conference Center, Inc.’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide an opinion on the internal control over financial reporting.  Our 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 reportable 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 caused by error or fraud 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.  We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. 

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Tulakogee Conference Center Inc.’s financial statements are free of material misstatements, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, non compliance with which could have a direct and material effect on the determination of financial statement amounts.  However, providing an opinion on compliance with those provisions was not an objective of our audit and accordingly, we do not express such an opinion.  The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 

This report is intended solely for the information and use of the audit committee, management, and the Tulakgoee Conference Center Board of Directors and is not intended to be and should not be used by anyone other than the specified parties.

Clothier & Company, CPA's, P.C.

November 12, 2007