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H~@ 00    ~@~ B`0 ???~  @~ @ ~    ?~0p 0 ~  #? ? ?  ?> ???> ? ?~ @~0|8 B  ?    ?? ? ?80 ??~ @` @~ P H  ` ?~`   ? ?~ | `?? |??~ B`p~ ~X8@00~p?~   ?Ã~0 @`0~ @0 @C@ @@~   @ ?|{ x?? ???~  ~  @? @p p?p?   ?_   ! ! "?#$$?&@!KNTERPOSWP_DTKN_ATTR_GETWP_DTKN_DATA_FILLWP_DTKN_FILE_OPENWP_POUT_CHARTOBJSWP_POUT_CURRENT_COLORSWP_POUT_CURRENT_PATTERNWP_POUT_EDIT_SELECT_AREAWPDRVUS___EXPORTEDSTUBKERNELUSER+d@1C:\OFFICE\SHARED\WPDRAW\WPDRVUS.DLLA0iTT/ F 0T0v˭3ɕ(,t+,t,56,tsJtrJtr[2AJtɃt2QJtrtJtrYFӋƍ1&Jtsٹ2JtuAJt>sAJtYsvsUn sM FrufTrOs뫭<s4 s,0s@눭3Jt u5,tJtË,t.(UVW.,=uF_^]OPTLOADER - Copyright (C) 1993 SLR Systems All Rights Reserved t؎ ..uUM]F H3 t F&M&u"&D 9 w Iu s &  )t^  tE t)vPY ujhr .6 .6 h. 3Hu"9Mr;Du.9Mtt%9|tt9|uDtQvQY t APXX_^]3. uAjWPWin 6.0/OLE 1.0 Prefix Information MarkerWPDraw30.DrawingXࡱ> &'  !"#$%()*Root Entry`.@pQROle 9WPG20DCompObj^  !)F! WPWin61[0] `.@pWP Draw 3.0 Drawing Embed SourceWPDraw30.Drawing!OL*@ ^  *  MP ^C gggg(ggpWPC @: 8"519@0\0$*!9 aa z?`a}K5& %%$?##" " ! !  ?~ ~  ~ ~8p~`  ?|?|??~@@80~ ~` `~@ @~0 0~0`  `~ ~ 8 ?8?~@`~  @@~ " @0p0~@ ~ ` @B~@@ !Ap??~  p@0@~ 0@@ ~0 ~@0 ~@  ~@` @  ??? ?? ?? ??? ? >?  8 ??  ?~07@ σ?~@   ?ǃ  ?ǃ? ~@@@ 0@~ p 9@~ @|x8x` p >~   p `~@0   `@@~8 8 ~  ~@  ~  p  A~`0@  @ @~  0@ ~ ~ 08 8` ~@ ~A    ~  @p   ?~ ``  l~0   0A@~0 0~@ H@ ~ 00& p ~!@  @@~@@@ p`H@ @0 ~  !  ~ @  @D~Ap@Ba,G  `~ ApЁ`d0~`   x   ~ `$d @@  px?? ~@A@@ ~  @@@0  ??À?|x?x ~ @ ` A l N<0 ~ !@@@~` @# @ ~ @p C  ~!@"F  D0 ~A8  ` p ?cx ~ a ' 1A  ~#@@ ~ @ `~c~ π| >?c< ~ B $  h ~@ @ vB ~P@ ~0@ ~@@8   ? ~P  0x ~ r p ~   pD  ! ~@8@ ~!  ```  ~8@@@@0@` ~F@@ 8@~ <! p>? ~ YpP ~x0P  &z@ >A ~@    @B  ~@  yp@`@ ~ 8`@ @ ~@`0`@ ~P`B ~A`(ā@ ~0x      ~@ @ @@@ ~@_ 0C(`@$ ~@ ` @ "  ~q   ~"  @ ~` @ ~   " ~ A~x Ap`  ߀>~? ~ a @P ~  `  ~  "@@ ~0b     ~ 0  ~ @@  ~8 `#@p ~?G  ^@P?  ~   @p  ~@~pq 0L2 ~ A~ `AL~~  x ! d~  0@~0f B@8@x ~0 GAp0x ~@#`@    ~` ~ )  0 0 ~R0 1@ @ ~`@~`0  ~ ` @ ~@P@`x ~ @D ~@   @  `  ~x@0 ~ pD8%  @ ~  !`8 ~ @ ~1 `~ B@@ 8$~ q0x?v? ~  @ ~Hp(@x@ ~  ~ < `B~`!B~@  @ ~ A ~ &@  `AB@~@@N B~00@ 0   ~)@~P  NB `~@D0  ~ 0@ @@8!0~ D?@BC@~@`G"@  ~`@ ~@ D7DA@8`~ `A  8 8~@>H@~ `1@d@  ~ @ 0  ~ @ d`@@@H@~ ``@~  AP00! ~ `@B!`~( ~ (` ~  A` ~P @` B@`  ~ !0 ~@@  @   ~ @ @   ~@ p@ ~ @@  @G~   @ 8@ ~@@ @@ @   ~00 @0s   @~p`? ~ `~ @ ~A0 ~ @ @ ~@`  ~ @@F ? `x~?p?x8 ~ `@ @~ A |`~b@@ ~@AOB<`  ~@  0 ~D@@@~ A@ ~@@ pQp``  <   ~ @ a@ ~@ p  ~ ` 8 `@ ~`0@ @ ~ @p  `0F@  ??? ?q ~< p`G  ~    00  ~  A`@@ ~  `@@ `  ~@ ~  @B`  ~@0 `,` ~ @~0B  C ?~? ~ ~ C@p@@~@<8"0    ~ @ 8 `@` *@ ?? ~ 8@ ~p@ ~ |xD~88 ~`p 8@~0   ?<`? ~@@8p @  ~ ~@ ;@ p @ ~@? @P ~ `   >0  ~ @|  ?   ??@? ? ~   ~ @ 3?@@ ~   8C` ~@      ? ?~ @ (`  @~ @?8~ @  @  ~  p8$@@ > ?~p0B@@`  < 8~`' ?   `  ?p ~  ~@>0 @~@ @  @@~@! H~@ 00    ~@~ B`0 ???~  @~ @ ~    ?~0p 0 ~  #? ? ?  ?> ???> ? ?~ @~0|8 B  ?    ?? ? ?80 ??~ @` @~ P H  ` ?~`   ? ?~ | `?? |??~ B`p~ ~X8@00~p?~   ?Ã~0 @`0~ @0 @C@ @@~   @ ?|{ x?? ???~  ~  @? @p p?p?   ?_   ! ! "?#$$?&@!KNTERPOSWP_DTKN_ATTR_GETWP_DTKN_DATA_FILLWP_DTKN_FILE_OPENWP_POUT_CHARTOBJSWP_POUT_CURRENT_COLORSWP_POUT_CURRENT_PATTERNWP_POUT_EDIT_SELECT_AREAWPDRVUS___EXPORTEDSTUBKERNELUSER+d@1C:\OFFICE\SHARED\WPDRAW\WPDRVUS.DLLA0iTT/ F 0T0v˭3ɕ(,t+,t,56,tsJtrJtr[2AJtɃt2QJtrtJtrYFӋƍ1&Jtsٹ2JtuAJt>sAJtYsvsUn sM FrufTrOs뫭<s4 s,0s@눭3Jt u5,tJtË,t.(UVW.,=uF_^]OPTLOADER - Copyright (C) 1993 SLR Systems All Rights Reserved t؎ ..uUM]F H3 t F&M&u"&D 9 w Iu s &  )t^  tE t)vPY ujhr .6 .6 h. 3Hu"9Mr;Du.9Mtt%9|tt9|uDtQvQY t APXX_^]3. uAjBOlePartOlePres000hUffnn=?n{;)xn*>|{Ho?an=oj{v|gvnn{=Ӏ;O<=on6p:gg+{yİ17U}&ncG{i 3\ $nn\Py{Hϖ40nd{}p|n=u@t nn @)G( @+iT^<‚xT/ Kxz5}VA 3|zN1@DA !sDZo]Nq`0?Ze^-=߻@8s/wc7s6'[Ҭ/}|~4eu>R,?ct~Fnxt9>l;^vOy?eg?==g? METAFILEPICT*%H* ^  *  MP ^C gggg(ggpUffnn=?n{;)xn*>|{Ho?an=oj{v|gvnn{=Ӏ;O<=on6p:gg+{yİ17U}&ncG{i 3\ $nn\Py{Hϖ40nd{}p|n=u@t nn @)G( @+iT^<‚xT/ Kxz5}VA 3|zN1@DA !sDZo]Nq`0?Ze^-=߻@8s/wc7s6'[Ҭ/}|~4eu>R,?ct~Fnxt9>l;^vOy?eg?==g?OBJECT #0001 dTable_A d((3$ T!   stur I&mage <=8C HKKKKv8Audit ObjveStyle for compliane supplement  HP LaserJet III,,,,,,0+_ 0CG TimesBoldScalable* `CG Times2b0Quick 0  >$Large Circle0  &0 d dH 4heading 4heading 4  XXXW\  `*Times New RomanTTW        W\  `*Times New RomanTTW  H$ 4heading 5heading 5            tHC<< CH$ 4heading 6heading 6             r N$    ݛ_1XXXXԀManagementsrefusaltoprovidethepractitionerwiththerequiredcomplianceandinternal X controlassertionsrelatedtothecomplianceauditmaysubjecttheentitytoadministrativeactionsbyED.#XLXXXQ# `CG TimesW12$Square0..<6X9`("Courier 10cpi($    <6X9`("Courier NewTT J N$    ݛ_7'XX1TheIPAshouldlisttheassertionsapplicabletotheguarantyagency_Ԣservicer_.Likewise,assertionsnotapplicableshouldbe  deleted.#XLX'7J#P(K Kd  p'   ݛ_XXA')xdExA#XLX8#*wddd Xdd Xdd X(#(#w, dd ,dd ,( dd +  3" X Px3XXLGuarantyAgency_ԢServicer_ԀAuditGuide 2!x 2PageI  17  ;*x" ;March2000:0.x3 x P  : { p'   ݛ_XXGuarantyAgency_ԢServicer_ԀAuditGuide@PageII  2  ڈ(#March2000#XLX8#Ԉ X A') xdExA   x9 Z6Times New Roman Regular'dxdH$ 4heading 7heading 7            H$ 4heading 8heading 8            |TABLE BLevel 1Level 2Level 3Level 4Level 5((3$ T!   Table_Bdd2(0Quick II0  &   X  x N$    ݛ_2ThepractitionershoulddiscusswiththeED/_ԢOIG_/ISwhetherornotthereportshouldbe X providedtothe_Ԣauditee_Ԁinordernottointerferewithpotentialfutureinvestigations,legalproceedings,orboth.̀ r p'   ݛ_*wddd Xdd Xdd X(#(#w, dd ,dd ,( dd +  3" X Px3XXGuarantyAgency_ԢServicer_ԀAuditGuide 2!x 2PageI  2  ;*x" ;March2000:0.x3 x P  :   dtvTABLE C U T!   ݛo[X` hp x (#%'0*,.8135@8:<H?AXoXX{;XXԀlXX,XF` hp x (#%'0*,.8135@8:<H?Xl0  1TheservicerisrequiredtohavetheIPAprovideastatementthatthenecessarydocumentswerelocated/obtainedand/orthattheactionsweretaken  eitherwiththecorrectiveactionplan(CAP)orduringtheauditresolutionprocess.  T!   ݛ_XXo[X,XF` hp x (#%'0*,.8135@8:<H?Xo7'XX  2TheIPAshouldmodifythestandardreportifanyofthefollowingconditionsexists:     F 0  Thereisamaterialnoncompliancewithspecifiedrequirements(_ԢSSAE_Ԁ#3asamendedbyparagraphs58through65of_ԢSSAE_Ԁ h #9); %%    F 0  Thereisamatterinvolvingamaterialuncertainty(_ԢSSAE_Ԁ#3asamendedbyparagraph66of_ԢSSAE_Ԁ#9);(%%    F #XLX'7#7'XXL0  Thereisarestrictiononthescopeoftheengagement(paragraphs5558of_ԢSSAE_Ԁ#2,asamendedby_ԢSSAE_Ԁ#9);#XLX'7#%%    F 0  7'XXLTheIPAdecidestorefertothereport(excluding_Ԣservicer_Ԁauditreport)ofanotherIPAasthebasis,inpart,fortheIPA's H report(paragraph59and60of_ԢSSAE_Ԁ#2,asamendedby_ԢSSAE_Ԁ#9);or %% #XLX'7#   F 0  7'XXLIfmanagementdisclosesthenoncomplianceandappropriatelymodifiesitsassertionordisagreeswiththeIPAoverthe  @ existenceofmaterialnoncomplianceanddoesnotincludeinitsassertionadescriptionofsuchnoncompliance,theIPAshouldrefertotheguidancein_ԢSSAE_Ԁ#3,asamendedbyparagraphs5864of#XLX'7#7'XXL_ԢSSAE_Ԁ#9.#XLX'7J# / T!   ݛo[X` hp x (#%'0*,.8135@8:<H?AXoXX{;XXԀlXX,XF` hp x (#%'0*,.8135@8:<H?Xl0  2EDmayhaveissuedaFADforaprioraudit/examination.AFADdescribesanycorrectiveactionstheservicerisrequiredtotakewithin45daysof  receipt(unlessotherwisestated)oftheFAD.   H$ 4heading 9heading 9            h:Default ParaDefault Paragraph FontXXXW\  `*Times New RomanTTW        W\  `*Times New RomanTTW  p'   ݛ_ XXA')xdExA#XKX 8#*wddd Xdd Xdd X(#(#w, dd ,dd ,( dd +  3"  Px3 XXKGuarantyAgency_ԢServicer_ԀAuditGuide 2!(x 2PageI  17  ;*(x" ;March2000:0.(x3 x P  :x9 Z6Times New Roman Regular  )   ݛ_^i _XXԀOURMISSIONISTOENSUREEQUALACCESSTOEDUCATIONANDPROMOTEEDUCATIONEXCELLENCETHROUGHOUTTHENATION#XLX _^i;#^:endnote refeendnote referenceXXXW\  `*Times New RomanTTW        W\  `*Times New RomanTTW<;T .footerfooter   (#        >4X` hp x (#>   )   ݛ_^i _XXԀOURMISSIONISTOENSUREEQUALACCESSTOEDUCATIONANDPROMOTEEDUCATIONEXCELLENCETHROUGHOUTTHENATION#XLX _^i;#* `(CG TimesScalable0.Normal S =j|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`($$   1  H xu r p'   ݛ_*wddd Xdd Xdd X(#(#w, dd ,dd ,( dd +  3" X Px3XXGuarantyAgency_ԢServicer_ԀAuditGuide 2!x 2PageI  2  ;*x" ;March2000:0.x3 x P  :<:Definition T|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  N$    ݛ_XX1Ifthereportableconditionslistedintheaboveparagraphareconsideredtobematerialweaknesses,changethe  lastsentenceinthisparagraphtoread:However,ofthereportableconditionsdescribedabove,weconsideritems[identifythefindingnumberswhicharematerielweaknesses]tobematerialweaknesses.Table_D2c0Quick 220 (hH  Z 6Times New Roman Regular<:Definition L , |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`86Definition<NNDI:QuickFormat1X XXXX XXX X XXXX XXX (3&H1 S =j&  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  5Q\  `$Times NewRomanQ  '  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` XXX 1[Q\  `$Times NewRomanQ  (( &H2 S =j&  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  FQ\  `$Times NewRomanQ'  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` XXX 1[Q\  `$Times NewRomanQ(( &H3 S =j&  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  1[Q\  `$Times NewRomanQ'  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` XXX 1[Q\  `$Times NewRomanQ((&H4 S =j&  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` XXX =jQ\  `$Times NewRomanQ'  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` (( &H5 S =j&  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  Q\  `$Times NewRomanQ'  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` XXX 1[Q\  `$Times NewRomanQ(( &H6 S =j&  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`  ŸQ\  `$Times NewRomanQ'  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]` XXX 1[Q\  `$Times NewRomanQ20Address|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`86Blockquote S =j , , |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`   |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`,*CITE,dj*CODEK<6X9`(Courier NewKXXXQ\  `$Times NewRomanQ42Emphasis64Hyperlink    <:FollowedHype    (9 Z 6Times New Roman RegularTABLE A L T!   ݛ_XXX"XXX$X` XX$ N    ݀#XLX"XT#  H     X N    1Theopinionparagraphshouldbemodifiedasnecessaryunderthecircumstances,e.g.,ifqualifiedopinion,adverseopinion,ordisclaimerofopinionistobeissued.  4gm2Keyboard K<6X9`(Courier NewK XXXQ\  `$Times NewRomanQ<:Preformatted|( ,Kk #%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`pbdK<6X9`(Courier NewK|(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`XXXQ\  `$Times NewRomanQ<24:zBottom of ?* **?  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`B  ?%2A`Arial?/r  H/  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`C  XXXQ\  `$Times NewRomanQ<44:zTop of ForA***A  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`B  ?%2A`Arial?/r  H/  |(` hp x (#%'0*,.8135@8:<H?ACPFHKXMOR`TVYh[]`C  XXXQ\  `$Times NewRomanQ0dj.SampleXXXK<6X9`(Courier NewKXXXQ\  `$Times NewRomanQ0.Strong 8dj6TypewriterK<6X9`(Courier NewKXXXQ\  `$Times NewRomanQ42Variable:8HTML MarkupB    C    2 0CommentB  C  X Xd<6X9`(Courier New\  `$Times NewRoman1992* `(CG TimesScalable%2A`ArialxuTABLE A r N$    ݛ_1X޷XXXԀManagementsrefusaltoprovidethepractitionerwiththerequiredcomplianceandinternal  controlassertionsrelatedtothecomplianceauditmaysubjecttheentitytoadministrativeactionsbyED.#XKXXX޷Q#(hH  Z 6Times New Roman RegularDTABLE D* `(CG TimesScalable x N$    ݛ_2ThepractitionershoulddiscusswiththeED/_ԢOIG_/ISwhetherornotthereportshouldbe  providedtothe_Ԣauditee_Ԁinordernottointerferewithpotentialfutureinvestigations,legalproceedings,orboth.̀* `(CG TimesScalableDTABLE D | p'   ݛ_ XXGuarantyAgency_ԢServicer_ԀAuditGuide@%PageII  18  ڈA(#March2000#XKX 8#Ԉ  A') xdEyxA z * `(CG TimesScalable L T!   ݛ_XXX^L"XXX$X` XX$ N    ݀#XKX"X^LT#  H     X N    1Theopinionparagraphshouldbemodifiedasnecessaryunderthecircumstances,e.g.,ifqualifiedopinion,adverseopinion,ordisclaimerofopinionistobeissued.  <6X9`("Courier 10cpi* `(CG TimesScalable s T!   ݛ_0XXt%0+        t%%tt%%t          1      t%%tt%%t  #X޷X%t8#;'XX޷#4(';W#;'(4TheauditorshouldusetheportionsofexamplesA2andA3thatapplytoaspecificsituation.Forexample,iftheauditorwillbe H givinganunqualifiedopiniononcompliancebuthasidentifiedreportableconditionsoninternalcontrol,thecompliancesectionofthisreportwouldbeusedalongwithinternalcontrolsectionofexampleA3.Alternatively,iftheauditorwillbegivingaqualifiedopiniononcompliancebuthasnotidentifiedreportableconditions,theinternalcontrolsectionofthisreportwouldbeusedalongwiththecompliancesectionofexampleA3.+v        ݀#X޷X';#&)XX޷# )&2#&) * `(CG TimesScalable\  `*Times New RomanTT  T!   ݛ_0XX t%0+         t%%t t%%t          2       t%%t t%%t  # X޷X%t8# ;'XX޷#4(';W# ;'(4Describeanydeparturefromthestandardreport(forexample,aqualifiedopinion,amodificationastoconsistencybecauseofa H changeinaccountingprinciple,orareferencetothereportofotherauditors).# X޷X';# &)XX޷# )&2# &) * `(CG TimesScalable\  `*Times New RomanTT2Table_AY  T!   ݛ_ 0XXt%0+        t%%tt%%t          3      t%%tt%%t  #X޷X%t8#;'XX޷# 4(';W#;'(4Thestandardsapplicabletofinancialauditsincludethegeneral,fieldwork,andreportingstandardsdescribedinchapters3,4,and H 5ofGovernmentAuditingStandards.  #X޷X';#&)XX޷#  )&2#&) * `(CG TimesScalable\  `*Times New RomanTT M T!   ݛ_0XXt%0+        t%%tt%%t          4      t%%tt%%t  #X޷X%t8#;'XX޷#4(';W#;'(4Seeparagraphs5.18and5.19ofGovernmentAuditingStandardsforthecriteriaforreporting. H #X޷X';#&)XX޷# )&2#&) <;T .headerheader   (#        >4X` hp x (#>  `:footnote reffootnote referenceW\  `*Times New RomanTTW        W\  `*Times New RomanTTW(92N$ T!    CRight ParRight-Aligned Paragraph NumbersI.A.1.a.(1)(a)i)a)3|w T) `*CG Times lable)W1ableble^^0 PQ^P) `*CG Times lable)W1ablebleXXR PQXP( T$  * `(CG TimesScalable TDTTVTTDT+TTD T,+ T.+fmx'lPICTing~*U\  `*Times New RomanTTP 8Body Text 2Body Text 2  XXXW\  `*Times New RomanTTW        W\  `*Times New RomanTTW  \  `*Times New RomanTT h T!   ݛ_ 0XX#t%0+        #t%%t#t%%t          5      #t%%t#t%%t  ##X޷X%t8##;'XX޷# 4(';W##;'(4ԀIftheauditorhasissuedaseparatelettertomanagementtocommunicateothermattersinvolvingthedesignandoperationof H internalcontroloverfinancialreporting,thisparagraphshouldbemodifiedtoincludeastatementsuchasthefollowing: However,  wenotedothermattersinvolvinginternalcontrolover[listcompliancearea],whichwehavereportedtomanagementof[_ԢServicer_]inaseparateletterdatedAugust15,19xx.Thisreferenceisnotintendedtoprecludetheauditorfromincludingothermattersin d theseparatelettertomanagement.Furthermore,thereferencetomanagementisintendedtobeconsistentwithparagraph5.28of  GovernmentAuditingStandards,whichindicatesthatcommunicationsto topmanagementshouldbereferredto.  ##X޷X';##&)XX޷#  )&2##&) * `(CG TimesScalabledd\  `*Times New RomanTT  T!   ݛ_+        %0XX&t%0          1  w    &X޷X%t%XKXXX޷  %4(XXK&;'(4TheauditorshouldusetheportionsofExamplesA2andA3thatapplytoaspecificsituation.Forexample,iftheauditorwillbe H givinganunqualifiedopiniononcompliancebuthasidentifiedreportableconditionsoninternalcontrol,#&X޷X';#&;'XX޷#%4(';#&;'(4Ԁthecompliancesectionof  ExampleA2wouldbeusedalongwithinternalcontrolsectionofthisreport.Alternatively,iftheauditorwillbegivingaqualifiedopiniononcompliancebuthasnotidentifiedreportableconditions,theinternalcontrolsectionofExampleA2wouldbeusedalongwiththecompliancesectionofthisreport.#&X޷X';##%XKXXX޷4#&X޷XXXK* `(CG TimesScalable\  `*Times New RomanTTa, b, c,Level 1Level 2Level 3Level 4Level 56#14Quick a. '  .0 'A, B,Level 1Level 2Level 3Level 4Level 54#2*2Quick A.)  .0 )V! :footnote texfootnote text              T!   ݛ_+        -0XX/t%0          2  w    /X޷X%t-XKXXX޷  -4(XXK/;'(4Describeanydeparturefromthestandardreport(forexample,aqualifiedopinion,amodificationastoconsistencybecauseofa H changeinaccountingprinciple,orareferencetothereportofotherauditors).#/X޷X';##-XKXXX޷#/X޷XXXK* `(CG TimesScalable\  `*Times New RomanTTC\  P6QP\  `*Times New RomanTTXXP\  P6QXP\  `*Times New RomanTTW\  P6QP\  `*Times New RomanTT<\  P6QP\  `*Times New RomanTT s T!   ݛ_ XXZ  +        Z  ZZ  Z          1      Z  ZZ  Z  #XX Z8#&XX#7'&W#&'7TheauditorshouldusetheportionsofexamplesA2andA3thatapplytoaspecificsituation.Forexample,iftheauditorwill H begivinganunqualifiedopiniononcompliancebuthasidentifiedreportableconditionsoninternalcontrol,thecompliancesectionofthisreportwouldbeusedalongwithinternalcontrolsectionofexampleA3.Alternatively,iftheauditorwillbegivingaqualifiedopiniononcompliancebuthasnotidentifiedreportableconditions,theinternalcontrolsectionofthisreportwouldbeusedalongwiththecompliancesectionofexampleA3.+v        ݀#XX&#Gw(XX#(Gw2#Gw(  T!   ݛ_ XXZ  +        Z  ZZ  Z          2      Z  ZZ  Z  #XX Z8#&XX#7'&W#&'7Describeanydeparturefromthestandardreport(forexample,aqualifiedopinion,amodificationastoconsistencybecauseofa H changeinaccountingprinciple,orareferencetothereportofotherauditors).#XX&#Gw(XX#(Gw2#Gw(  T!   ݛ_ XXZ  +        Z  ZZ  Z          3      Z  ZZ  Z  #XX Z8#&XX#7'&W#&'7Thestandardsapplicabletofinancialauditsincludethegeneral,fieldwork,andreportingstandardsdescribedinchapters3,4, H and5ofGovernmentAuditingStandards.  #XX&#Gw(XX#(Gw2#Gw( M T!   ݛ_ XXZ  +        Z  ZZ  Z          4      Z  ZZ  Z  #XX Z8#&XX#7'&W#&'7Seeparagraphs5.18and5.19ofGovernmentAuditingStandardsforthecriteriaforreporting. H #XX&#Gw(XX#(Gw2#Gw(  T!   ݛ_+        M0XXTt%0          3  w    TX޷X%tMXKXXX޷  M4(XXKT;'(4Thestandardsapplicabletofinancialauditsincludethegeneral,fieldwork,andreportingstandardsdescribedinchapters3,4,and H 5ofGovernmentAuditingStandards.#TX޷X';##MXKXXX޷#TX޷XXXK , T!   ݛ_ XXZ  +        Z  ZZ  Z          5      Z  ZZ  Z  #XX Z8#&XX#7'&W#&'7ԀIftheauditorhasissuedaseparatelettertomanagementtocommunicateothermattersinvolvingthedesignandoperationof H internalcontroloverfinancialreporting,thisparagraphshouldbemodifiedtoincludeastatementsuchasthefollowing: However,wenotedothermattersinvolvinginternalcontrolover[listcompliancearea],whichwehavereportedtomanagementof[_ԢServicer_]inaseparateletterdatedAugust15,19xx.Thisreferenceisnotintendedtoprecludetheauditorfromincludingothermattersintheseparatelettertomanagement.Furthermore,thereferencetomanagementisintendedtobeconsistentwithparagraph5.28ofGovernmentAuditingStandards,whichindicatesthatcommunicationsto topmanagementshouldbereferredto.  #XX&#Gw(XX#(Gw2#Gw((43c$ T!    d ty  <<= 8CT! :endnote textendnote text            88T ,toc 1toc 1   (#        >4X` hp x (#>  8;T ,toc 2toc 2  ` (#        >4X` hp x (#>  8>T ,toc 3toc 3  ` (#        >4X` hp x (#>  8>T ,toc 4toc 4   (#        >4X` hp x (#>  8>T ,toc 5toc 5  h(#        >4X` hp x (#>  88T ,toc 6toc 6   (#        >4X` hp x (#>  8! ,toc 7toc 7            88T ,toc 8toc 8   (#        >4X` hp x (#>  88T ,toc 9toc 9   (#        >4X` hp x (#>  @;T 0index 1index 1  ` (#        >4X` hp x (#>  @;T 0index 2index 2  ` (#        >4X` hp x (#>  P5T 8toa headingtoa heading   (#        >4X` hp x (#>  @! 0captioncaption            ^:_Equation Ca_Equation Caption        ԫ\  `*Times New RomanTTC\  P6QP\  `*Times New RomanTTXXP\  P6QXP\  `*Times New RomanTTZ\  P6QP\  `*Times New RomanTT<\  P6QP @Times New RomanBold ItalicTTXX)0XhX<6X9`("Courier NewTTTTItalicTTXXx6X@DQX@<6X9`("Courier NewTTTTItalicTTZ6X@DQ@' dxd  T!   ݛ_+         XXZ            1  w    XX ZXLXXX  7'XXL&'7TheauditorshouldusetheportionsofExamplesA2andA3thatapplytoaspecificsituation.Forexample,iftheauditorwill H begivinganunqualifiedopiniononcompliancebuthasidentifiedreportableconditionsoninternalcontrol,#XX&#&XX#7'&#&'7Ԁthecompliancesection  ofExampleA2wouldbeusedalongwithinternalcontrolsectionofthisreport.Alternatively,iftheauditorwillbegivingaqualifiedopiniononcompliancebuthasnotidentifiedreportableconditions,theinternalcontrolsectionofExampleA2wouldbeusedalongwiththecompliancesectionofthisreport.#XX&##XLXXX4#XXXXLi., ii., iii.,Level 1Level 2Level 3Level 4Level 5  T!   ݛ_+         XXZ            2  w    XX ZXLXXX  7'XXL&'7Describeanydeparturefromthestandardreport(forexample,aqualifiedopinion,amodificationastoconsistencybecauseofa H changeinaccountingprinciple,orareferencetothereportofotherauditors).#XX&##XLXXX#XXXXL  T!   ݛ_+         XXZ            3  w    XX ZXLXXX  7'XXL&'7Thestandardsapplicabletofinancialauditsincludethegeneral,fieldwork,andreportingstandardsdescribedinchapters3,4, H and5ofGovernmentAuditingStandards.#XX&##XLXXX#XXXXL* `(CG TimesScalable  T!   ݛ_+         XXZ            4  w    XX ZXLXXX  7'XXL&'7Seeparagraphs5.18and5.19ofGovernmentAuditingStandardsforthecriteriaforreporting.#XX&##XLXXX#XXXXL6#;r4Quick i. J  .0 J M T!   ݛ_+         XXZ            5  ڀw    XX ZXLXXX  7'XXL&'7Ifconditionsbelievedtobematerialweaknessesaredisclosed,thereportshouldidentifythematerialweaknessesthathavecome H totheauditor#XX&#&XX#7'&#p*'7#X+X*p#p*+XX#7'*p#&'7sattention.Thelastsentenceofthisparagraphshouldbereplacedwithlanguagesuchasthefollowing:#XX&#&XX#7'&_#p*'7Ԁ#X+X*p #p*+XX#7'*pM#&'7However,  ofthereportableconditionsdescribedabove,weconsideritems[listthereferencenumbersoftherelatedfindings,forexample, l 971and978]tobematerialweaknesses.#XX&##XLXXX#XXXXL l$  y T!   ݛ_+         XXZ            6  ڀw    XX ZXLXXX  7'XXLIftheauditorhasissuedaseparatelettertomanagementtocommunicateothermattersinvolvingthedesignandoperationof H internalcontroloverfinancialreporting,thisparagraphshouldbemodifiedtoincludeastatementsuchasthefollowing:̀Wealsonotedothermattersinvolvinginternalcontroloverfinancialreporting,whichwehavereportedtomanagementof[nameof_ԢServicer_]inaseparateletterdatedAugust15,19xx.Thisreferenceisnotintendedtoprecludetheauditorfromincludingothermattersintheseparatelettertomanagement.Furthermore,thereferencetomanagementisintendedtobeconsistentwithparagraph5.28ofGovernmentAuditingStandardswhichindicatesthatcommunicationstotop&'7Ԁmanagementshouldbereferred  to.#XX&##XLXXX#XXXXL\  `*Times New RomanTT  T!   ݛ_+        V0XXWt%0          4  w    WX޷X%tVXKXXX޷  V4(XXKW;'(4Seeparagraphs5.18and5.19ofGovernmentAuditingStandardsforthecriteriaforreporting.#WX޷X';##VXKXXX޷#WX޷XXXK* `(CG TimesScalable\  `*Times New RomanTT M T!   ݛ_+        Y0XXZt%0          5  ڀw    ZX޷X%tYXKXXX޷  Y4(XXKZ;'(4Ifconditionsbelievedtobematerialweaknessesaredisclosed,thereportshouldidentifythematerialweaknessesthathavecome H totheauditor#ZX޷X';#Z;'XX޷#Y4(';#[w,(4#[X-X,w#[w,-XX#Y4(,w#Z;'(4sattention.Thelastsentenceofthisparagraphshouldbereplacedwithlanguagesuchasthefollowing:#ZX޷X';#Z;'XX޷#Y4(';_#[w,(4Ԁ#[X-X,w #[w,-XX#Y4(,wM#Z;'(4However,  ofthereportableconditionsdescribedabove,weconsideritems[listthereferencenumbersoftherelatedfindings,forexample,971 h and978]tobematerialweaknesses.#ZX޷X';##YXKXXX޷#ZX޷XXXK d * `(CG TimesScalable\  `*Times New RomanTT<6X9`("Courier NewTT e T!   ݛ_+        ]0XX^t%0          6  ڀw    ^X޷X%t]XKXXX޷  ]4(XXKIftheauditorhasissuedaseparatelettertomanagementtocommunicateothermattersinvolvingthedesignandoperationof H internalcontroloverfinancialreporting,thisparagraphshouldbemodifiedtoincludeastatementsuchasthefollowing:̀Wealsonotedothermattersinvolvinginternalcontroloverfinancialreporting,whichwehavereportedtomanagementof[nameof_ԢServicer_]inaseparateletterdatedAugust15,19xx.Thisreferenceisnotintendedtoprecludetheauditorfromincludingothermattersintheseparatelettertomanagement.Furthermore,thereferencetomanagementisintendedtobeconsistentwithparagraph5.28ofGovernmentAuditingStandardswhichindicatesthatcommunicationstotop^;'(4Ԁmanagementshouldbereferredto.#^X޷X';