definiens: ( as defined in Rules 13a-15(e ) and 15d-15(e ) of theExchange Act ) are reasonably designed to ensure that all information ( both financial and non - financial ) required to bedisclosed by US BioEnergy in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC, and that all suchinformation is accumulated and communicated to US BioEnergy ’s management as appropriate to allow timelydecisions regarding required disclosure and to make the certifications of the chief executive officer and chief financialofficer of US BioEnergy required under the Exchange Act with respect to such reports . Prior to the date of thisAgreement, US BioEnergy ’s outside auditors and the audit committee of the Board of Directors of US BioEnergy havenot been advised of ( A ) any significant deficiencies or material weaknesses in the design or operation of internalcontrol over financial reporting which could reasonably be expected to adversely affect US BioEnergy ’s ability torecord, process, summarize and report financial information or ( B ) any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in US BioEnergy ’s internal control over financialreporting . Since December 31, 2006, any material change in internal control over financial reporting required to bedisclosed in any US BioEnergy SEC Document has been so disclosed