**UNIFORM GUIDE FOR INITIAL REVIEW**

**OF A‑133 AUDIT REPORTS**

![](media/image1.png){width="4.998611111111111in" height="5.0in"}

**President's Council on Integrity & Efficiency**

**1999 Edition**

**INTRODUCTION**

**Objectives and Purpose**

The objectives of the initial review are to (1) ensure that audit
reports meet applicable reporting standards and Office of Management and
Budget (OMB) Circular A-133 reporting requirements, (2) identify any
follow-up audit work needed, (3) identify audits for potential quality
control reviews, and (4) identify issues that may require management
attention. The purpose of this guide is to help ensure that the scope of
the initial review is sufficient to fulfill these objectives and to
ensure consistent reviews.

**Applicability and Use**

This guide, intended for use in performing initial reviews of A‑133
audit reports, is designed, to the extent possible, to be all that is
necessary to support the results of the initial review. An initial
review should be performed whenever a Quality Control Review is
performed. This guide addresses only significant A‑133 reporting
requirements; agencies may wish to supplement the guide, if necessary,
to better meet the specific needs of their individual programs. The
reviewer may refer to Statement of Position (SOP) 98-3 and A-133 for the
complete listing of reporting requirements. Because it is anticipated
that agencies may conduct less detailed reviews of reports for which
they have general oversight responsibility, this guide is not intended
for reviews of those reports. However, it may be used for such reports
if desired.

**Description**

The checklist provided in this guide is generally organized by reporting
standards and elements of an A-133 audit. Questions 1 through 11 relate
to a single audit. Question 12 is for a program-specific audit.
Questions 1 through 12, which should all be addressed, have been
designed to show \"Yes\" or \"N/A\" (not applicable) answers as
favorable responses. A "No" answer to questions 1 through 8 and 12(a-d)
indicates an auditor deficiency, and a "No" answer to questions 9
through 11 and 12(e) indicates an auditee deficiency. All unfavorable
responses must be fully explained and cross‑referenced to the reporting
package. (Favorable responses do not need to be cross- referenced.) It
should be noted that unfavorable answers identify situations that could
be undesirable but do not necessarily imply that the report is
unacceptable. The reviewer must exercise professional judgment when
answering the questions and reaching specific and overall conclusions on
the quality of the report.

Questions 13 through 18 are optional for analysis of information
contained in the reporting package and may require follow-up. For these
questions, a "Yes" answer may indicate the need for follow-up.

**References**

References are provided to enable the reviewer to refer to relevant
standards and requirements. The reviewer should be familiar with the
requirements and standards and have them available when performing the
initial review. Below are abbreviations used to reference the
requirements and standards:

> A‑133 OMB Circular A‑133, *Audits of States, Local Governments, and
> Non-Profit Organizations.*
>
> AU *Codification of Statements on Auditing Standards*, promulgated by
> the American Institute of Certified Public Accountants (AICPA).
>
> GAS The financial audit standards contained in *Government Auditing
> Standards* (1994 Revision) published by the General Accounting Office
> (GAO).
>
> SOP 98-3 AICPA Statement of Position 98-3, *Audits of States, Local
> Governments, and Not-for-Profit Organizations Receiving Federal
> Awards*.

**GENERAL INFORMATION**

**1**. **Auditee:**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**2. Audit Period:**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**3. Auditor or Audit Organization (including location):**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**4.** **Date of Report:**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**5.** **Federal Funding Agencies:**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**6.** **Contacts (Indicate personnel contacted, the reasons contacted,
and the results):**

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**OVERALL CONCLUSIONS**

1\. In my opinion, the auditor's report(s) and Schedule of Findings and
Questioned Costs are:

> \[ \] Acceptable (Contains no deficiencies or only minor deficiencies
> not requiring any changes or corrective action for the current audit.)
>
> \[ \] Technically Deficient (Contains deficiencies requiring
> correction that do not make the report unuseable for fulfilling one or
> more objectives of the audit.)

\[ \] Substandard (Contains significant deficiencies that make the
report unuseable for fulfilling one or more objectives of the audit.)

2.  In my opinion, the auditee's schedule of expenditures of Federal
    awards and corrective action plan is:

> \[ \] Acceptable (Contains no deficiencies or only minor deficiencies
> not requiring any changes or corrective action for the current audit.)
>
> \[ \] Unacceptable (Contains deficiencies requiring correction.)

3\. Describe any issues that warrant follow‑up audit work.

4\. Describe reasons a quality control review should be considered.

5\. There are or are not issues that should be brought to the attention
of program management. (Describe these issues.)

> Reviewer/Title Date
>
> Supervisor/Title Date

+--------+----------------------------------------+----+----+----+----+
| **     |                                        | *  | ** | *  | ** |
| Review |                                        | *Y | No | *N | Re |
| Item** |                                        | es | ** | /A | f* |
|        |                                        | ** |    | ** | *. |
+========+========================================+====+====+====+====+
| **QU   |                                        |    |    |    |    |
| ALIFIC |                                        |    |    |    |    |
| ATIONS |                                        |    |    |    |    |
| AND    |                                        |    |    |    |    |
| IN     |                                        |    |    |    |    |
| DEPEND |                                        |    |    |    |    |
| ENCE** |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 1\. Is |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
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| indic  |                                        |    |    |    |    |
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| the    |                                        |    |    |    |    |
| a      |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
| is not |                                        |    |    |    |    |
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| ntant, |                                        |    |    |    |    |
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| rities |                                        |    |    |    |    |
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| able   |                                        |    |    |    |    |
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| ormati |                                        |    |    |    |    |
| on.*\] |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| > (AU  |                                        |    |    |    |    |
|  210.0 |                                        |    |    |    |    |
| 1-.05, |                                        |    |    |    |    |
| >      |                                        |    |    |    |    |
|  220.0 |                                        |    |    |    |    |
| 1-.07; |                                        |    |    |    |    |
| > GA   |                                        |    |    |    |    |
| S 3.10 |                                        |    |    |    |    |
| ‑3.25) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| *      |                                        |    |    |    |    |
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+--------+----------------------------------------+----+----+----+----+
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| mod    |                                        |    |    |    |    |
| ified? |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
| .3     |                                        |    |    |    |    |
| 10(a); |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 4.1)   |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 3\.    |                                        |    |    |    |    |
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| stat   |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
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| ele    |                                        |    |    |    |    |
| ments? |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
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| sions: |                                        |    |    |    |    |
| (AU 5  |                                        |    |    |    |    |
| 08.08, |                                        |    |    |    |    |
| 5      |                                        |    |    |    |    |
| 51.06, |                                        |    |    |    |    |
| 6      |                                        |    |    |    |    |
| 23.05; |                                        |    |    |    |    |
| A‑     |                                        |    |    |    |    |
| 133 .5 |                                        |    |    |    |    |
| 05(a); |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 10.35) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
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|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
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| tified |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
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| pinion |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|     au |                                        |    |    |    |    |
| dited. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (AU  |                                        |    |    |    |    |
| 508.08 |                                        |    |    |    |    |
| b;SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35b) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|    was |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
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| rdance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|    gen |                                        |    |    |    |    |
| erally |                                        |    |    |    |    |
|     ac |                                        |    |    |    |    |
| cepted |                                        |    |    |    |    |
|     au |                                        |    |    |    |    |
| diting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| ndards |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   appl |                                        |    |    |    |    |
| icable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   GAS. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (AU 50 |                                        |    |    |    |    |
| 8.08d; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    GAS |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  5.13; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35d) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c.  If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| tended |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pre |                                        |    |    |    |    |
| sented |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   acco |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| nother |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ompreh |                                        |    |    |    |    |
| ensive |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  basis |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  accou |                                        |    |    |    |    |
| nting, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| should |                                        |    |    |    |    |
|     i  |                                        |    |    |    |    |
| nclude |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    par |                                        |    |    |    |    |
| agraph |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| states |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  basis |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| presen |                                        |    |    |    |    |
| tation |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| refers |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   note |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    des |                                        |    |    |    |    |
| cribes |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| basis. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (AU |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  623.0 |                                        |    |    |    |    |
| 5d(1); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.35h) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| d.  An |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   disc |                                        |    |    |    |    |
| laimer |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     op |                                        |    |    |    |    |
| inion) |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  state |                                        |    |    |    |    |
| ments. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (AU 50 |                                        |    |    |    |    |
| 8.08h; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35h) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| e.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  descr |                                        |    |    |    |    |
| iption |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| accomp |                                        |    |    |    |    |
| anying |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| upplem |                                        |    |    |    |    |
| entary |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  infor |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (Sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| Expend |                                        |    |    |    |    |
| itures |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     Aw |                                        |    |    |    |    |
| ards). |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (AU |                                        |    |    |    |    |
|     55 |                                        |    |    |    |    |
| 1.06b; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35j) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| f.  An |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| accomp |                                        |    |    |    |    |
| anying |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| upplem |                                        |    |    |    |    |
| entary |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  infor |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| fairly |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| tated, |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    all |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    res |                                        |    |    |    |    |
| pects, |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| lation |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  taken |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| whole. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (AU 55 |                                        |    |    |    |    |
| 1.06d; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35l) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| g      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| manual |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rinted |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sig |                                        |    |    |    |    |
| nature |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tor\'s |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  firm. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (AU 50 |                                        |    |    |    |    |
| 8.08i; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35m) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| h      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   date |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| eport. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (AU 50 |                                        |    |    |    |    |
| 8.08j; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.35n) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **     |                                        |    |    |    |    |
| Report |                                        |    |    |    |    |
| on     |                                        |    |    |    |    |
| Comp   |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| and on |                                        |    |    |    |    |
| In     |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
| C      |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
| over   |                                        |    |    |    |    |
| Fin    |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
| Rep    |                                        |    |    |    |    |
| orting |                                        |    |    |    |    |
| Based  |                                        |    |    |    |    |
| on an  |                                        |    |    |    |    |
| Audit  |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| Fin    |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
| Stat   |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
| Per    |                                        |    |    |    |    |
| formed |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| Acco   |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
| with   |                                        |    |    |    |    |
| GAS**  |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 4\.    |                                        |    |    |    |    |
| Do(es) |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| rep    |                                        |    |    |    |    |
| ort(s) |                                        |    |    |    |    |
| on     |                                        |    |    |    |    |
| comp   |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
| over   |                                        |    |    |    |    |
| fin    |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
| rep    |                                        |    |    |    |    |
| orting |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontain |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| quired |                                        |    |    |    |    |
| ele    |                                        |    |    |    |    |
| ments? |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| co     |                                        |    |    |    |    |
| ntains |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fol    |                                        |    |    |    |    |
| lowing |                                        |    |    |    |    |
| provi  |                                        |    |    |    |    |
| sions: |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
| .505;  |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 10.39) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    was |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    con |                                        |    |    |    |    |
| ducted |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   acco |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    gen |                                        |    |    |    |    |
| erally |                                        |    |    |    |    |
|     ac |                                        |    |    |    |    |
| cepted |                                        |    |    |    |    |
|     au |                                        |    |    |    |    |
| diting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| ndards |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   appl |                                        |    |    |    |    |
| icable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   GAS. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (GAS |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  5.13; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.39b) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  that, |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   part |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    obt |                                        |    |    |    |    |
| aining |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   reas |                                        |    |    |    |    |
| onable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ass |                                        |    |    |    |    |
| urance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  about |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   free |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|     m  |                                        |    |    |    |    |
| isstat |                                        |    |    |    |    |
| ement, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    per |                                        |    |    |    |    |
| formed |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  tests |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ertain |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   prov |                                        |    |    |    |    |
| isions |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  laws, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| regula |                                        |    |    |    |    |
| tions, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cont |                                        |    |    |    |    |
| racts, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     g  |                                        |    |    |    |    |
| rants, |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| oncomp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  which |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  would |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   have |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| direct |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     d  |                                        |    |    |    |    |
| etermi |                                        |    |    |    |    |
| nation |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|     am |                                        |    |    |    |    |
| ounts. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (SO |                                        |    |    |    |    |
| P 98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.39c) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  notes |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| esults |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  tests |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    dis |                                        |    |    |    |    |
| closed |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ins |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| oncomp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| quired |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| ported |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  under |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    GAS |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   and, |                                        |    |    |    |    |
|     if |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   they |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   are, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    des |                                        |    |    |    |    |
| cribes |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ins |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| oncomp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| refers |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| costs. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.39e) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| d.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|     pl |                                        |    |    |    |    |
| anning |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   perf |                                        |    |    |    |    |
| orming |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| audit, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cons |                                        |    |    |    |    |
| idered |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tee\'s |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   over |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rting. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.39g) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| e.  If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cond |                                        |    |    |    |    |
| itions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| noted, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  descr |                                        |    |    |    |    |
| iption |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| condit |                                        |    |    |    |    |
| ion(s) |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  costs |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  about |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
| lieves |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    any |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cond |                                        |    |    |    |    |
| itions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    des |                                        |    |    |    |    |
| cribed |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   weak |                                        |    |    |    |    |
| nesses |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   and, |                                        |    |    |    |    |
|     if |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    so, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   iden |                                        |    |    |    |    |
| tifies |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  which |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| ne(s). |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 10.39j |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     l) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| f.  If |                                        |    |    |    |    |
|     no |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cond |                                        |    |    |    |    |
| itions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| noted, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tor\'s |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| onside |                                        |    |    |    |    |
| ration |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   over |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    rep |                                        |    |    |    |    |
| orting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  would |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    not |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  neces |                                        |    |    |    |    |
| sarily |                                        |    |    |    |    |
|     di |                                        |    |    |    |    |
| sclose |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    all |                                        |    |    |    |    |
|     m  |                                        |    |    |    |    |
| atters |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  might |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   weak |                                        |    |    |    |    |
| nesses |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|     no |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   weak |                                        |    |    |    |    |
| nesses |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| noted. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 10.39i |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     l) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| g      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| manual |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rinted |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sig |                                        |    |    |    |    |
| nature |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tor\'s |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  firm. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.39o) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| h      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   date |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| eport. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.39p) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **     |                                        |    |    |    |    |
| Report |                                        |    |    |    |    |
| on     |                                        |    |    |    |    |
| Comp   |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| with   |                                        |    |    |    |    |
| Requir |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
| Appl   |                                        |    |    |    |    |
| icable |                                        |    |    |    |    |
| to     |                                        |    |    |    |    |
| Each   |                                        |    |    |    |    |
| Major  |                                        |    |    |    |    |
| P      |                                        |    |    |    |    |
| rogram |                                        |    |    |    |    |
| and on |                                        |    |    |    |    |
| In     |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
| C      |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
| over   |                                        |    |    |    |    |
| Comp   |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| Acco   |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
| with   |                                        |    |    |    |    |
| Ci     |                                        |    |    |    |    |
| rcular |                                        |    |    |    |    |
| A      |                                        |    |    |    |    |
| -133** |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 5\.    |                                        |    |    |    |    |
| Do(es) |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| rep    |                                        |    |    |    |    |
| ort(s) |                                        |    |    |    |    |
| on     |                                        |    |    |    |    |
| comp   |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontain |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| quired |                                        |    |    |    |    |
| ele    |                                        |    |    |    |    |
| ments? |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| co     |                                        |    |    |    |    |
| ntains |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fol    |                                        |    |    |    |    |
| lowing |                                        |    |    |    |    |
| provi  |                                        |    |    |    |    |
| sions: |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
| .505;  |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 10.46) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    has |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| udited |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  types |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| requir |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    des |                                        |    |    |    |    |
| cribed |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   *OMB |                                        |    |    |    |    |
|     Ci |                                        |    |    |    |    |
| rcular |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   Comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  Suppl |                                        |    |    |    |    |
| ement* |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   appl |                                        |    |    |    |    |
| icable |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   each |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    its |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  major |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pro |                                        |    |    |    |    |
| grams. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46a) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    was |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    con |                                        |    |    |    |    |
| ducted |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   acco |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    gen |                                        |    |    |    |    |
| erally |                                        |    |    |    |    |
|     ac |                                        |    |    |    |    |
| cepted |                                        |    |    |    |    |
|     au |                                        |    |    |    |    |
| diting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stan |                                        |    |    |    |    |
| dards, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   appl |                                        |    |    |    |    |
| icable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   GAS, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| A‑133. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46d) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c.  If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ins |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| oncomp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  noted |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| result |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|     m  |                                        |    |    |    |    |
| odific |                                        |    |    |    |    |
| ation, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  descr |                                        |    |    |    |    |
| iption |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| elated |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| accomp |                                        |    |    |    |    |
| anying |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| costs, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    num |                                        |    |    |    |    |
| ber(s) |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  findi |                                        |    |    |    |    |
| ng(s), |                                        |    |    |    |    |
|     id |                                        |    |    |    |    |
| entifi |                                        |    |    |    |    |
| cation |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     t  |                                        |    |    |    |    |
| ype(s) |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| equire |                                        |    |    |    |    |
| ments, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| elated |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  major |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  progr |                                        |    |    |    |    |
| am(s). |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98‑3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46i) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| d.  An |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   disc |                                        |    |    |    |    |
| laimer |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     op |                                        |    |    |    |    |
| inion) |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    com |                                        |    |    |    |    |
| plied, |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    all |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    res |                                        |    |    |    |    |
| pects, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  types |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| requir |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  apply |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   each |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    its |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  major |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pro |                                        |    |    |    |    |
| grams. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46j) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| e.  If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  appli |                                        |    |    |    |    |
| cable, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ins |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| oncomp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| quired |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| ported |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   acco |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   disc |                                        |    |    |    |    |
| losed. |                                        |    |    |    |    |
|     If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    so, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  costs |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  which |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   they |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    des |                                        |    |    |    |    |
| cribed |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    req |                                        |    |    |    |    |
| uired. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  (SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.46k) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| f.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|     pl |                                        |    |    |    |    |
| anning |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   perf |                                        |    |    |    |    |
| orming |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| audit, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cons |                                        |    |    |    |    |
| idered |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tee\'s |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   over |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| requir |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  could |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   have |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| direct |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  major |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ogram, |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    det |                                        |    |    |    |    |
| ermine |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     au |                                        |    |    |    |    |
| diting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   proc |                                        |    |    |    |    |
| edures |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   expr |                                        |    |    |    |    |
| essing |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   test |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   over |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   acco |                                        |    |    |    |    |
| rdance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| A-133. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46m) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| g.  If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  appli |                                        |    |    |    |    |
| cable, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  descr |                                        |    |    |    |    |
| iption |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cond |                                        |    |    |    |    |
| itions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  noted |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| accomp |                                        |    |    |    |    |
| anying |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| costs, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  findi |                                        |    |    |    |    |
| ng(s). |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46o) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| h.  If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  there |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  condi |                                        |    |    |    |    |
| tions, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  about |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
| lieves |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    any |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   cond |                                        |    |    |    |    |
| itions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  noted |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   weak |                                        |    |    |    |    |
| nesses |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   and, |                                        |    |    |    |    |
|     if |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   they |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   are, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  descr |                                        |    |    |    |    |
| iption |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    wea |                                        |    |    |    |    |
| kness. |                                        |    |    |    |    |
|     If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  there |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|     no |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   repo |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  condi |                                        |    |    |    |    |
| tions, |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sta |                                        |    |    |    |    |
| tement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|     no |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   weak |                                        |    |    |    |    |
| nesses |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| noted. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  (SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.46r) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| i      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| manual |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rinted |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sig |                                        |    |    |    |    |
| nature |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tor\'s |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  firm. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.46t) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| j      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   date |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| eport. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 10.46u |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **Sc   |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| Fi     |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| Ques   |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
| C      |                                        |    |    |    |    |
| osts** |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 6\.    |                                        |    |    |    |    |
| Does   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| sc     |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| fi     |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| ques   |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
| costs  |                                        |    |    |    |    |
| i      |                                        |    |    |    |    |
| nclude |                                        |    |    |    |    |
| a      |                                        |    |    |    |    |
| s      |                                        |    |    |    |    |
| ummary |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| audit  |                                        |    |    |    |    |
| r      |                                        |    |    |    |    |
| esults |                                        |    |    |    |    |
| s      |                                        |    |    |    |    |
| ection |                                        |    |    |    |    |
| cont   |                                        |    |    |    |    |
| aining |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fol    |                                        |    |    |    |    |
| lowing |                                        |    |    |    |    |
| ele    |                                        |    |    |    |    |
| ments: |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
| .5     |                                        |    |    |    |    |
| 05(d); |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
|  98‑3  |                                        |    |    |    |    |
| 10.56) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.  Id |                                        |    |    |    |    |
| entifi |                                        |    |    |    |    |
| cation |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tee\'s |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  major |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pro |                                        |    |    |    |    |
| grams? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|     .  |                                        |    |    |    |    |
| 505(d) |                                        |    |    |    |    |
| (vii); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.56a) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b.     |                                        |    |    |    |    |
| Dollar |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    thr |                                        |    |    |    |    |
| eshold |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   used |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  disti |                                        |    |    |    |    |
| nguish |                                        |    |    |    |    |
|     b  |                                        |    |    |    |    |
| etween |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   type |                                        |    |    |    |    |
|     A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     B  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pro |                                        |    |    |    |    |
| grams? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (A‑ |                                        |    |    |    |    |
| 133 .5 |                                        |    |    |    |    |
| 05(d)( |                                        |    |    |    |    |
| viii); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.56a) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c.  W  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    qua |                                        |    |    |    |    |
| lified |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     lo |                                        |    |    |    |    |
| w-risk |                                        |    |    |    |    |
|     au |                                        |    |    |    |    |
| ditee? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| .505(d |                                        |    |    |    |    |
| )(ix); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.56a) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 7\.    |                                        |    |    |    |    |
| Are    |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| F      |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
| fi     |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
| pre    |                                        |    |    |    |    |
| sented |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| suff   |                                        |    |    |    |    |
| icient |                                        |    |    |    |    |
| d      |                                        |    |    |    |    |
| etail? |                                        |    |    |    |    |
| Co     |                                        |    |    |    |    |
| nsider |                                        |    |    |    |    |
| w      |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| ported |                                        |    |    |    |    |
| defi   |                                        |    |    |    |    |
| ciency |                                        |    |    |    |    |
| pr     |                                        |    |    |    |    |
| ovides |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fol    |                                        |    |    |    |    |
| lowing |                                        |    |    |    |    |
| inform |                                        |    |    |    |    |
| ation: |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
| .5     |                                        |    |    |    |    |
| 10(b); |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 10.64) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.  F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rogram |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     sp |                                        |    |    |    |    |
| ecific |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  award |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ide |                                        |    |    |    |    |
| ntific |                                        |    |    |    |    |
| ation, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     C  |                                        |    |    |    |    |
| atalog |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     Do |                                        |    |    |    |    |
| mestic |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   Assi |                                        |    |    |    |    |
| stance |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (CFDA) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  title |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| umber, |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  award |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  year, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   name |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| gency, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   name |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   appl |                                        |    |    |    |    |
| icable |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| pass-t |                                        |    |    |    |    |
| hrough |                                        |    |    |    |    |
|     e  |                                        |    |    |    |    |
| ntity. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   When |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  infor |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   such |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   CFDA |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  title |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  award |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    not |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   avai |                                        |    |    |    |    |
| lable, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| should |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rovide |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   best |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  infor |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ava |                                        |    |    |    |    |
| ilable |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     de |                                        |    |    |    |    |
| scribe |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| award. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(1); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64a) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|     cr |                                        |    |    |    |    |
| iteria |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     sp |                                        |    |    |    |    |
| ecific |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  requi |                                        |    |    |    |    |
| rement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   upon |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  which |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|     f  |                                        |    |    |    |    |
| inding |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| based, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| utory, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  regul |                                        |    |    |    |    |
| atory, |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  other |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    cit |                                        |    |    |    |    |
| ation. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(2); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   SOP  |                                        |    |    |    |    |
| 98‑3 1 |                                        |    |    |    |    |
| 0.64b) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    con |                                        |    |    |    |    |
| dition |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| found, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  facts |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| upport |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   defi |                                        |    |    |    |    |
| ciency |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   iden |                                        |    |    |    |    |
| tified |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| nding. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(3); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64c) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| d.  Id |                                        |    |    |    |    |
| entifi |                                        |    |    |    |    |
| cation |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  costs |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    how |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   they |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   were |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    com |                                        |    |    |    |    |
| puted. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(4); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64d) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| e.     |                                        |    |    |    |    |
|  Infor |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rovide |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| proper |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  persp |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|     j  |                                        |    |    |    |    |
| udging |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   prev |                                        |    |    |    |    |
| alence |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| conseq |                                        |    |    |    |    |
| uences |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| dings, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   such |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
| hether |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    rep |                                        |    |    |    |    |
| resent |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
| olated |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| stance |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     sy |                                        |    |    |    |    |
| stemic |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| oblem. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  Where |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| approp |                                        |    |    |    |    |
| riate, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ins |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   iden |                                        |    |    |    |    |
| tified |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| should |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| elated |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     un |                                        |    |    |    |    |
| iverse |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  cases |                                        |    |    |    |    |
|     ex |                                        |    |    |    |    |
| amined |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   quan |                                        |    |    |    |    |
| tified |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  terms |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| dollar |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| value. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(5); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64e) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| ```{   |                                        |    |    |    |    |
| =html} |                                        |    |    |    |    |
| <!     |                                        |    |    |    |    |
| -- --> |                                        |    |    |    |    |
| ```    |                                        |    |    |    |    |
| f      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|     po |                                        |    |    |    |    |
| ssible |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
| serted |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rovide |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   suff |                                        |    |    |    |    |
| icient |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  infor |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| gency, |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| pass-t |                                        |    |    |    |    |
| hrough |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| entity |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   case |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| ubreci |                                        |    |    |    |    |
| pient, |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| permit |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   them |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    det |                                        |    |    |    |    |
| ermine |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  cause |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   faci |                                        |    |    |    |    |
| litate |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| prompt |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| proper |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| ction. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(6); |                                        |    |    |    |    |
|     SO |                                        |    |    |    |    |
| P 98‑3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64f) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| g      |                                        |    |    |    |    |
| .  Rec |                                        |    |    |    |    |
| ommend |                                        |    |    |    |    |
| ations |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| revent |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| future |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  occur |                                        |    |    |    |    |
| rences |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   defi |                                        |    |    |    |    |
| ciency |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   iden |                                        |    |    |    |    |
| tified |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| nding. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(7); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64g) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| h.     |                                        |    |    |    |    |
|  Views |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  respo |                                        |    |    |    |    |
| nsible |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    off |                                        |    |    |    |    |
| icials |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   when |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  there |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| disagr |                                        |    |    |    |    |
| eement |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   with |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| dings, |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| extent |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   prac |                                        |    |    |    |    |
| tical. |                                        |    |    |    |    |
|     \[ |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    The |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    may |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ent |                                        |    |    |    |    |
| ity\'s |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   plan |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     de |                                        |    |    |    |    |
| scribe |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  views |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  respo |                                        |    |    |    |    |
| nsible |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   offi |                                        |    |    |    |    |
| cials. |                                        |    |    |    |    |
|     If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  those |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  views |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| oppose |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   audi |                                        |    |    |    |    |
| tor\'s |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| dings, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| should |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  state |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| easons |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    rej |                                        |    |    |    |    |
| ecting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  those |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    vie |                                        |    |    |    |    |
| ws.*\] |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .510( |                                        |    |    |    |    |
| b)(8); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    GAS |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    7.3 |                                        |    |    |    |    |
| 8-.42; |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|     1  |                                        |    |    |    |    |
| 0.64h) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| i.  A  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ref |                                        |    |    |    |    |
| erence |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   each |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| nding. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|     .5 |                                        |    |    |    |    |
| 10(c); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 10.65) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 8\. If |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| viewer |                                        |    |    |    |    |
| is     |                                        |    |    |    |    |
| aware  |                                        |    |    |    |    |
| of any |                                        |    |    |    |    |
| repo   |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
| ins    |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| n      |                                        |    |    |    |    |
| oncomp |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| or     |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
| repo   |                                        |    |    |    |    |
| rtable |                                        |    |    |    |    |
| condi  |                                        |    |    |    |    |
| tions, |                                        |    |    |    |    |
| were   |                                        |    |    |    |    |
| these  |                                        |    |    |    |    |
| ins    |                                        |    |    |    |    |
| tances |                                        |    |    |    |    |
| disc   |                                        |    |    |    |    |
| losed? |                                        |    |    |    |    |
| If     |                                        |    |    |    |    |
| not,   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
| should |                                        |    |    |    |    |
| not be |                                        |    |    |    |    |
| ac     |                                        |    |    |    |    |
| cepted |                                        |    |    |    |    |
| until  |                                        |    |    |    |    |
| it is  |                                        |    |    |    |    |
| am     |                                        |    |    |    |    |
| ended. |                                        |    |    |    |    |
| \[     |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| viewer |                                        |    |    |    |    |
| may    |                                        |    |    |    |    |
| s      |                                        |    |    |    |    |
| atisfy |                                        |    |    |    |    |
| this   |                                        |    |    |    |    |
| qu     |                                        |    |    |    |    |
| estion |                                        |    |    |    |    |
| by     |                                        |    |    |    |    |
| consi  |                                        |    |    |    |    |
| dering |                                        |    |    |    |    |
| doc    |                                        |    |    |    |    |
| uments |                                        |    |    |    |    |
| such   |                                        |    |    |    |    |
| as the |                                        |    |    |    |    |
| mana   |                                        |    |    |    |    |
| gement |                                        |    |    |    |    |
| l      |                                        |    |    |    |    |
| etter, |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fin    |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
| state  |                                        |    |    |    |    |
| ments, |                                        |    |    |    |    |
| or     |                                        |    |    |    |    |
| other  |                                        |    |    |    |    |
| inf    |                                        |    |    |    |    |
| ormati |                                        |    |    |    |    |
| on.*\] |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **Corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
| Action |                                        |    |    |    |    |
| Plan** |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (      |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| corr   |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
| plan   |                                        |    |    |    |    |
| is the |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| sponsi |                                        |    |    |    |    |
| bility |                                        |    |    |    |    |
| of the |                                        |    |    |    |    |
| audi   |                                        |    |    |    |    |
| tee.*) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 9\.    |                                        |    |    |    |    |
| Does   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| corr   |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
| plan   |                                        |    |    |    |    |
| i      |                                        |    |    |    |    |
| nclude |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fol    |                                        |    |    |    |    |
| lowing |                                        |    |    |    |    |
| for    |                                        |    |    |    |    |
| each   |                                        |    |    |    |    |
| fi     |                                        |    |    |    |    |
| nding: |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
| .3     |                                        |    |    |    |    |
| 15(c); |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 10.68) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.     |                                        |    |    |    |    |
|   Corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| easons |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    not |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    req |                                        |    |    |    |    |
| uired? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b.  P  |                                        |    |    |    |    |
| lanned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   comp |                                        |    |    |    |    |
| letion |                                        |    |    |    |    |
|     da |                                        |    |    |    |    |
| te(s)? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| .  The |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontact |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    per |                                        |    |    |    |    |
| son(s) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  respo |                                        |    |    |    |    |
| nsible |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| ction? |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **Sc   |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| Expend |                                        |    |    |    |    |
| itures |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| F      |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
| Aw     |                                        |    |    |    |    |
| ards** |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (      |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| Sc     |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| Expend |                                        |    |    |    |    |
| itures |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| F      |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
| Awards |                                        |    |    |    |    |
| is the |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| sponsi |                                        |    |    |    |    |
| bility |                                        |    |    |    |    |
| of the |                                        |    |    |    |    |
| audi   |                                        |    |    |    |    |
| tee.*) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| 10     |                                        |    |    |    |    |
| . Does |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
|     i  |                                        |    |    |    |    |
| nclude |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     Sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| Expend |                                        |    |    |    |    |
| itures |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| Awards |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  that: |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (A‑ |                                        |    |    |    |    |
| 133 .3 |                                        |    |    |    |    |
| 10(b); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   5.6) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.     |                                        |    |    |    |    |
|  Lists |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   indi |                                        |    |    |    |    |
| vidual |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ograms |                                        |    |    |    |    |
|     by |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| agency |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   and, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     cl |                                        |    |    |    |    |
| uster, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  lists |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   indi |                                        |    |    |    |    |
| vidual |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ograms |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| within |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| luster |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pro |                                        |    |    |    |    |
| grams? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    For |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| search |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| develo |                                        |    |    |    |    |
| pment, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  total |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| awards |                                        |    |    |    |    |
|     ex |                                        |    |    |    |    |
| pended |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   must |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  shown |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| either |                                        |    |    |    |    |
|     by |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   indi |                                        |    |    |    |    |
| vidual |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  award |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     by |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| agency |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  major |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  subdi |                                        |    |    |    |    |
| vision |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| within |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| gency. |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .310( |                                        |    |    |    |    |
| b)(1); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   5.6) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b      |                                        |    |    |    |    |
| .  Inc |                                        |    |    |    |    |
| ludes, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| awards |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| ceived |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| ubreci |                                        |    |    |    |    |
| pient, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   name |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| pass-t |                                        |    |    |    |    |
| hrough |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| entity |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  ident |                                        |    |    |    |    |
| ifying |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
| signed |                                        |    |    |    |    |
|     by |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| pass-t |                                        |    |    |    |    |
| hrough |                                        |    |    |    |    |
|     e  |                                        |    |    |    |    |
| ntity? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .310( |                                        |    |    |    |    |
| b)(2); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   5.6) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c.  Pr |                                        |    |    |    |    |
| ovides |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  total |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| awards |                                        |    |    |    |    |
|     ex |                                        |    |    |    |    |
| pended |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   each |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   indi |                                        |    |    |    |    |
| vidual |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rogram |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   CFDA |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  other |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  ident |                                        |    |    |    |    |
| ifying |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   when |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   CFDA |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| number |                                        |    |    |    |    |
|     is |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    not |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   avai |                                        |    |    |    |    |
| lable? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .310( |                                        |    |    |    |    |
| b)(3); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   5.6) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| d.  In |                                        |    |    |    |    |
| cludes |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  notes |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|     de |                                        |    |    |    |    |
| scribe |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  signi |                                        |    |    |    |    |
| ficant |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   acco |                                        |    |    |    |    |
| unting |                                        |    |    |    |    |
|     po |                                        |    |    |    |    |
| licies |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   used |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pre |                                        |    |    |    |    |
| paring |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sch |                                        |    |    |    |    |
| edule? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .310( |                                        |    |    |    |    |
| b)(4); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   5.6) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| e      |                                        |    |    |    |    |
| .  Inc |                                        |    |    |    |    |
| ludes, |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| either |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   note |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    sch |                                        |    |    |    |    |
| edule, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  value |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| awards |                                        |    |    |    |    |
|     ex |                                        |    |    |    |    |
| pended |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   form |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     n  |                                        |    |    |    |    |
| oncash |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  assis |                                        |    |    |    |    |
| tance, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| amount |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ins |                                        |    |    |    |    |
| urance |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| during |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  year, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  loans |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   loan |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   guar |                                        |    |    |    |    |
| antees |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  outst |                                        |    |    |    |    |
| anding |                                        |    |    |    |    |
|     at |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    yea |                                        |    |    |    |    |
| r-end? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|  .310( |                                        |    |    |    |    |
| b)(6); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   5.6) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 11\.   |                                        |    |    |    |    |
| Are    |                                        |    |    |    |    |
| all    |                                        |    |    |    |    |
| pr     |                                        |    |    |    |    |
| ograms |                                        |    |    |    |    |
| known  |                                        |    |    |    |    |
| by the |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| viewer |                                        |    |    |    |    |
| to     |                                        |    |    |    |    |
| have   |                                        |    |    |    |    |
| been   |                                        |    |    |    |    |
| admini |                                        |    |    |    |    |
| stered |                                        |    |    |    |    |
| by the |                                        |    |    |    |    |
| a      |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| those  |                                        |    |    |    |    |
| iden   |                                        |    |    |    |    |
| tified |                                        |    |    |    |    |
| els    |                                        |    |    |    |    |
| ewhere |                                        |    |    |    |    |
| in the |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| cluded |                                        |    |    |    |    |
| in the |                                        |    |    |    |    |
| sch    |                                        |    |    |    |    |
| edule? |                                        |    |    |    |    |
| \[     |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
| This   |                                        |    |    |    |    |
| qu     |                                        |    |    |    |    |
| estion |                                        |    |    |    |    |
| is     |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| tended |                                        |    |    |    |    |
| to be  |                                        |    |    |    |    |
| an     |                                        |    |    |    |    |
| swered |                                        |    |    |    |    |
| based  |                                        |    |    |    |    |
| on the |                                        |    |    |    |    |
| revie  |                                        |    |    |    |    |
| wer\'s |                                        |    |    |    |    |
| prior  |                                        |    |    |    |    |
| kno    |                                        |    |    |    |    |
| wledge |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| review |                                        |    |    |    |    |
| of the |                                        |    |    |    |    |
| r      |                                        |    |    |    |    |
| eport. |                                        |    |    |    |    |
| It is  |                                        |    |    |    |    |
| not    |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| tended |                                        |    |    |    |    |
| that   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| viewer |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| onduct |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| search |                                        |    |    |    |    |
| to     |                                        |    |    |    |    |
| det    |                                        |    |    |    |    |
| ermine |                                        |    |    |    |    |
| what   |                                        |    |    |    |    |
| grants |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| entity |                                        |    |    |    |    |
| receiv |                                        |    |    |    |    |
| ed.*\] |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **PROG |                                        |    |    |    |    |
| RAM-SP |                                        |    |    |    |    |
| ECIFIC |                                        |    |    |    |    |
| A      |                                        |    |    |    |    |
| UDIT** |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| reco   |                                        |    |    |    |    |
| mmends |                                        |    |    |    |    |
| that   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| rep    |                                        |    |    |    |    |
| orting |                                        |    |    |    |    |
| on     |                                        |    |    |    |    |
| comp   |                                        |    |    |    |    |
| liance |                                        |    |    |    |    |
| and on |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
| be     |                                        |    |    |    |    |
| co     |                                        |    |    |    |    |
| mbined |                                        |    |    |    |    |
| in one |                                        |    |    |    |    |
| r      |                                        |    |    |    |    |
| eport; |                                        |    |    |    |    |
| ho     |                                        |    |    |    |    |
| wever, |                                        |    |    |    |    |
| se     |                                        |    |    |    |    |
| parate |                                        |    |    |    |    |
| r      |                                        |    |    |    |    |
| eports |                                        |    |    |    |    |
| may be |                                        |    |    |    |    |
| i      |                                        |    |    |    |    |
| ssued. |                                        |    |    |    |    |
| (SOP   |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 10     |                                        |    |    |    |    |
| .8-.9) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 12\.   |                                        |    |    |    |    |
| If the |                                        |    |    |    |    |
| a      |                                        |    |    |    |    |
| uditor |                                        |    |    |    |    |
| did    |                                        |    |    |    |    |
| not    |                                        |    |    |    |    |
| use a  |                                        |    |    |    |    |
| prog   |                                        |    |    |    |    |
| ram-sp |                                        |    |    |    |    |
| ecific |                                        |    |    |    |    |
| guide  |                                        |    |    |    |    |
| b      |                                        |    |    |    |    |
| ecause |                                        |    |    |    |    |
| one    |                                        |    |    |    |    |
| was    |                                        |    |    |    |    |
| not    |                                        |    |    |    |    |
| ava    |                                        |    |    |    |    |
| ilable |                                        |    |    |    |    |
| or not |                                        |    |    |    |    |
| cu     |                                        |    |    |    |    |
| rrent, |                                        |    |    |    |    |
| were   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| fol    |                                        |    |    |    |    |
| lowing |                                        |    |    |    |    |
| issued |                                        |    |    |    |    |
| for    |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| p      |                                        |    |    |    |    |
| rogram |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| found  |                                        |    |    |    |    |
| to be  |                                        |    |    |    |    |
| acce   |                                        |    |    |    |    |
| ptable |                                        |    |    |    |    |
| by the |                                        |    |    |    |    |
| rev    |                                        |    |    |    |    |
| iewer: |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
| .235;  |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98-3   |                                        |    |    |    |    |
| 11.6,  |                                        |    |    |    |    |
| 11.8)  |                                        |    |    |    |    |
| *\     |                                        |    |    |    |    |
| [Note: |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| viewer |                                        |    |    |    |    |
| may    |                                        |    |    |    |    |
| refer  |                                        |    |    |    |    |
| to the |                                        |    |    |    |    |
| appro  |                                        |    |    |    |    |
| priate |                                        |    |    |    |    |
| que    |                                        |    |    |    |    |
| stions |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| this   |                                        |    |    |    |    |
| guide  |                                        |    |    |    |    |
| for    |                                        |    |    |    |    |
| gu     |                                        |    |    |    |    |
| idance |                                        |    |    |    |    |
| conc   |                                        |    |    |    |    |
| erning |                                        |    |    |    |    |
| these  |                                        |    |    |    |    |
| repor  |                                        |    |    |    |    |
| ts.*\] |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| a.  O  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   disc |                                        |    |    |    |    |
| laimer |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     op |                                        |    |    |    |    |
| inion) |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ogram? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|     2  |                                        |    |    |    |    |
| 35(b)( |                                        |    |    |    |    |
| 4)(i); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  11.8) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| b.     |                                        |    |    |    |    |
| Report |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| ontrol |                                        |    |    |    |    |
|     r  |                                        |    |    |    |    |
| elated |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ogram? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|     23 |                                        |    |    |    |    |
| 5(b)(4 |                                        |    |    |    |    |
| )(ii); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  11.8) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| c.     |                                        |    |    |    |    |
| Report |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  compl |                                        |    |    |    |    |
| iance, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|     o  |                                        |    |    |    |    |
| pinion |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   disc |                                        |    |    |    |    |
| laimer |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
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|     to |                                        |    |    |    |    |
|     w  |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| uditee |                                        |    |    |    |    |
|     co |                                        |    |    |    |    |
| mplied |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
| regula |                                        |    |    |    |    |
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| tracts |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| grants |                                        |    |    |    |    |
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|   have |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
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|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     ma |                                        |    |    |    |    |
| terial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ogram? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   (A‑1 |                                        |    |    |    |    |
| 33 235 |                                        |    |    |    |    |
| (b)(4) |                                        |    |    |    |    |
| (iii); |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    SOP |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   98-3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  11.8) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| d.  Sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   ques |                                        |    |    |    |    |
| tioned |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| costs? |                                        |    |    |    |    |
|     \[ |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  Refer |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    que |                                        |    |    |    |    |
| stions |                                        |    |    |    |    |
|     6  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     7  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| quired |                                        |    |    |    |    |
|     el |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| schedu |                                        |    |    |    |    |
| le.*\] |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A‑133 |                                        |    |    |    |    |
|     23 |                                        |    |    |    |    |
| 5(b)(4 |                                        |    |    |    |    |
| )(iv); |                                        |    |    |    |    |
|     SO |                                        |    |    |    |    |
| P 98‑3 |                                        |    |    |    |    |
|  11.8) |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| e.     |                                        |    |    |    |    |
|   Corr |                                        |    |    |    |    |
| ective |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| action |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  plan? |                                        |    |    |    |    |
|     \[ |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  Refer |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     qu |                                        |    |    |    |    |
| estion |                                        |    |    |    |    |
|     9  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| quired |                                        |    |    |    |    |
|     el |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     pl |                                        |    |    |    |    |
| an.*\] |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   235( |                                        |    |    |    |    |
| b)(2); |                                        |    |    |    |    |
|     SO |                                        |    |    |    |    |
| P 98‑3 |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  11.6) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| **O    |                                        |    |    |    |    |
| THER** |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| Que    |                                        |    |    |    |    |
| stions |                                        |    |    |    |    |
| 13     |                                        |    |    |    |    |
| t      |                                        |    |    |    |    |
| hrough |                                        |    |    |    |    |
| 18 are |                                        |    |    |    |    |
| op     |                                        |    |    |    |    |
| tional |                                        |    |    |    |    |
| for    |                                        |    |    |    |    |
| an     |                                        |    |    |    |    |
| alysis |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| infor  |                                        |    |    |    |    |
| mation |                                        |    |    |    |    |
| con    |                                        |    |    |    |    |
| tained |                                        |    |    |    |    |
| in the |                                        |    |    |    |    |
| audit  |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
| and    |                                        |    |    |    |    |
| may    |                                        |    |    |    |    |
| r      |                                        |    |    |    |    |
| equire |                                        |    |    |    |    |
| foll   |                                        |    |    |    |    |
| ow-up. |                                        |    |    |    |    |
| The    |                                        |    |    |    |    |
| que    |                                        |    |    |    |    |
| stions |                                        |    |    |    |    |
| have   |                                        |    |    |    |    |
| been   |                                        |    |    |    |    |
| de     |                                        |    |    |    |    |
| signed |                                        |    |    |    |    |
| to     |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| dicate |                                        |    |    |    |    |
| that a |                                        |    |    |    |    |
| "Yes"  |                                        |    |    |    |    |
| answer |                                        |    |    |    |    |
| po     |                                        |    |    |    |    |
| ssibly |                                        |    |    |    |    |
| re     |                                        |    |    |    |    |
| quires |                                        |    |    |    |    |
| foll   |                                        |    |    |    |    |
| ow-up. |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 13\.   |                                        |    |    |    |    |
| Do the |                                        |    |    |    |    |
| r      |                                        |    |    |    |    |
| eports |                                        |    |    |    |    |
| in     |                                        |    |    |    |    |
| dicate |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| exi    |                                        |    |    |    |    |
| stence |                                        |    |    |    |    |
| of a   |                                        |    |    |    |    |
| se     |                                        |    |    |    |    |
| parate |                                        |    |    |    |    |
| mana   |                                        |    |    |    |    |
| gement |                                        |    |    |    |    |
| l      |                                        |    |    |    |    |
| etter? |                                        |    |    |    |    |
| (GAS   |                                        |    |    |    |    |
| 5.20,  |                                        |    |    |    |    |
| 5.28;  |                                        |    |    |    |    |
| SOP    |                                        |    |    |    |    |
| 98‑3   |                                        |    |    |    |    |
| 10.29) |                                        |    |    |    |    |
| If     |                                        |    |    |    |    |
| \"     |                                        |    |    |    |    |
| yes,\" |                                        |    |    |    |    |
| co     |                                        |    |    |    |    |
| nsider |                                        |    |    |    |    |
| obt    |                                        |    |    |    |    |
| aining |                                        |    |    |    |    |
| a      |                                        |    |    |    |    |
| copy.  |                                        |    |    |    |    |
| (A-133 |                                        |    |    |    |    |
| .3     |                                        |    |    |    |    |
| 20(f)) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 14. Do |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  notes |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| dicate |                                        |    |    |    |    |
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|    any |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    con |                                        |    |    |    |    |
| dition |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   nega |                                        |    |    |    |    |
| tively |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| ffects |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| awards |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| should |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| ported |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   offi |                                        |    |    |    |    |
| cials? |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    (If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| "Yes," |                                        |    |    |    |    |
|     e  |                                        |    |    |    |    |
| xplain |                                        |    |    |    |    |
|     b  |                                        |    |    |    |    |
| elow.) |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 15. Do |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| ervice |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  funds |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   have |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| unreas |                                        |    |    |    |    |
| onably |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   high |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   fund |                                        |    |    |    |    |
|     e  |                                        |    |    |    |    |
| quity? |                                        |    |    |    |    |
|     \[ |                                        |    |    |    |    |
| *Note: |                                        |    |    |    |    |
|     If |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| ternal |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| ervice |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  funds |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   have |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  signi |                                        |    |    |    |    |
| ficant |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   fund |                                        |    |    |    |    |
|     e  |                                        |    |    |    |    |
| quity, |                                        |    |    |    |    |
|     it |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  could |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   indi |                                        |    |    |    |    |
| cation |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    exc |                                        |    |    |    |    |
| essive |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   user |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   fees |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  being |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| harged |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| entral |                                        |    |    |    |    |
|     or |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  inter |                                        |    |    |    |    |
| agency |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    ser |                                        |    |    |    |    |
| vices, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    inc |                                        |    |    |    |    |
| luding |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  those |                                        |    |    |    |    |
|     se |                                        |    |    |    |    |
| rvices |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ovided |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    pro |                                        |    |    |    |    |
| grams. |                                        |    |    |    |    |
|     If |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     re |                                        |    |    |    |    |
| viewer |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    con |                                        |    |    |    |    |
| cludes |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    fin |                                        |    |    |    |    |
| ancial |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   stat |                                        |    |    |    |    |
| ements |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| dicate |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| excess |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   user |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  fees, |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| he/she |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    may |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   want |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     id |                                        |    |    |    |    |
| entify |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   this |                                        |    |    |    |    |
|     as |                                        |    |    |    |    |
|     an |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   lead |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    for |                                        |    |    |    |    |
|     f  |                                        |    |    |    |    |
| ollow‑ |                                        |    |    |    |    |
| up.*\] |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 1      |                                        |    |    |    |    |
| 6. Are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    any |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     op |                                        |    |    |    |    |
| inions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  other |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   than |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| unqual |                                        |    |    |    |    |
| ified? |                                        |    |    |    |    |
|     Ev |                                        |    |    |    |    |
| aluate |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    det |                                        |    |    |    |    |
| ermine |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     po |                                        |    |    |    |    |
| ssible |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| effect |                                        |    |    |    |    |
|     on |                                        |    |    |    |    |
|     F  |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
|     pr |                                        |    |    |    |    |
| ograms |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    and |                                        |    |    |    |    |
|     if |                                        |    |    |    |    |
|     f  |                                        |    |    |    |    |
| urther |                                        |    |    |    |    |
|     a  |                                        |    |    |    |    |
| ctions |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    are |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    req |                                        |    |    |    |    |
| uired. |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 17     |                                        |    |    |    |    |
| . Does |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     s  |                                        |    |    |    |    |
| ummary |                                        |    |    |    |    |
|     sc |                                        |    |    |    |    |
| hedule |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  prior |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|  audit |                                        |    |    |    |    |
|     fi |                                        |    |    |    |    |
| ndings |                                        |    |    |    |    |
|     in |                                        |    |    |    |    |
| dicate |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    any |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| issues |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    aff |                                        |    |    |    |    |
| ecting |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|     c  |                                        |    |    |    |    |
| urrent |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
| period |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   that |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|   need |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|     be |                                        |    |    |    |    |
|     b  |                                        |    |    |    |    |
| rought |                                        |    |    |    |    |
|     to |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    the |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    att |                                        |    |    |    |    |
| ention |                                        |    |    |    |    |
|     of |                                        |    |    |    |    |
|     p  |                                        |    |    |    |    |
| rogram |                                        |    |    |    |    |
|        |                                        |    |    |    |    |
|    man |                                        |    |    |    |    |
| agers? |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| 18\.   |                                        |    |    |    |    |
| Does   |                                        |    |    |    |    |
| the    |                                        |    |    |    |    |
| report |                                        |    |    |    |    |
| c      |                                        |    |    |    |    |
| ontain |                                        |    |    |    |    |
| indic  |                                        |    |    |    |    |
| ations |                                        |    |    |    |    |
| of     |                                        |    |    |    |    |
| frau   |                                        |    |    |    |    |
| dulent |                                        |    |    |    |    |
| or     |                                        |    |    |    |    |
| i      |                                        |    |    |    |    |
| llegal |                                        |    |    |    |    |
| acts   |                                        |    |    |    |    |
| of a   |                                        |    |    |    |    |
| cr     |                                        |    |    |    |    |
| iminal |                                        |    |    |    |    |
| nature |                                        |    |    |    |    |
| or     |                                        |    |    |    |    |
| other  |                                        |    |    |    |    |
| sen    |                                        |    |    |    |    |
| sitive |                                        |    |    |    |    |
| m      |                                        |    |    |    |    |
| atters |                                        |    |    |    |    |
| aff    |                                        |    |    |    |    |
| ecting |                                        |    |    |    |    |
| F      |                                        |    |    |    |    |
| ederal |                                        |    |    |    |    |
| a      |                                        |    |    |    |    |
| wards? |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        | #                                      |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
| *      | # Notes                                |    |    |    |    |
| *Refer |                                        |    |    |    |    |
| ence** |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+
|        |                                        |    |    |    |    |
+--------+----------------------------------------+----+----+----+----+