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LAWANDA CITY SCHOOL DISTRICT, OHIO Single Audit Reports June 30, 2007, Board of Education Lawanda City School District 131 West Chestnut Street Oxford, Ohio 45056 We have reviewed the Independent
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Dr. Alan L. Clark is the Chief Financial Officer, Treasurer and Chief Accounting Officer for the Lawanda City School District. Mr. Clark serves on the Board of County Commissioners of the Butler County School District. Mr. Clark was the Principal Financial Officer for the Lawanda City School District, Butler County, from July 1, 2006, through June 30, 2007. The Audit. We have concluded that the Audit Committee had a reasonable basis for concluding that the Audit Committee: completed the audit and prepared the report as promptly as reasonably practicable (which is generally after the date on which our Annual Report on Form 10-K is due) after the Company received and considered the audited financial statements and related materials filed with the Company's Annual Report on Form 10-K, 31 Which was due on June 30, 2007, and before any notice of a possible material weakness in the accounting for these financial statements was provided; provided an opinion of accounting judgement whether such material weakness is likely to have a material effect on the reported financial position, results of operations or cash flows, and reported financial statement, results of operations or cash flows is consistent with accounting principles generally accepted in the United States. For purposes of this determination, management has requested guidance from the Audit Committee of the Company's Board of Directors that is consistent with an audit performed under generally accepted accounting principles for the purpose of preparing an opinion or assessment of whether a material weakness existed that is reasonably likely to have a material effect on the reported financial position, results of operations or cash flows of the Company. We also reviewed the report prepared by the auditors for the Company dated June 30, 2007. Based upon the discussion regarding the financial statement weaknesses described in the Audit Committee's discussion above, management has concluded and resolved this matter with the approval of the Audit Committee. The Audit Committee agreed with the Audit Committee Report. With that approval and agreement, the Audit Committee adopted the Report.

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