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'.iiv:si.2£7�f3 <br /> i Ifg(.i i.)f'.i,�tlit <br /> �'d�t_'� <br /> providing management's views on our current findings, conclusions,and recommendations,as well as your <br /> planned corrective actions for the report,and for the timing and format for providing that information. <br /> Responsibilities and limitations related to nonaudit services <br /> For all nonaudit services we may provide to you, management agrees to assume all management <br /> responsibilities;oversee the services by designating an individual, preferably within senior management,who <br /> possesses suitable skill, knowledge, and/or experience to understand and oversee the services;evaluate the <br /> adequacy and results of the services;and accept responsibility for the results of the services. <br /> The responsibilities and limitations related to the nonaudit services performed as part of this engagement are as <br /> follows: <br /> • We will assist with the preparation of your financial statements,schedule of expenditures of federal <br /> awards,and related notes in conformity with U.S.GAAP and the Uniform Guidance based on <br /> information provided by you.Since the preparation and fair presentation of the financial statements and <br /> schedule of expenditures of federal awards is your responsibility,you will be required to acknowledge in <br /> the representation letter our assistance with preparation of the financial statements and schedule of <br /> expenditures of federal awards and that you have reviewed and approved the financial statements, <br /> schedule of expenditures of federal awards,and related notes prior to their issuance and have accepted <br /> responsibility for them.You have a responsibility to be in a position in fact and appearance to make an <br /> informed judgment on those financial statements and schedule of expenditures of federal awards. <br /> • We will propose adjusting journal entries as needed.You will be required to review and approve those <br /> entries and to understand the nature of the changes and their impact on the financial statements. <br /> • We will prepare the AFR and Data Collection Form.You will be responsible for reviewing and approving <br /> these. <br /> These nonaudit services do not constitute an audit under GovernmentAuditing Standards and such services will <br /> not be conducted in accordance with GovernmentAuditing Standards. <br /> Use of financial statements <br /> The financial statements and our report thereon are for managemenYs use. If you intend to reproduce and <br /> publish the financial statements and our report thereon,they must be reproduced in their entirety. Inclusion of <br /> the audited financial statements in a document,such as an annual report or an offering document,should be <br /> done only with our prior approval of the document.You are responsible to provide us the opportunity to review <br /> such documents before issuance. <br /> Should you decide to include or incorporate by reference these financial statements and our auditors' report(s) <br /> thereon in a future private placement or other offering of equity or debt securities,you agree that we are under <br /> no obligation to re-issue our report or provide consent for the use of our report in such a registration or offering <br /> document.We will determine,at our sole discretion,whether we will re-issue our report or provide consent for <br /> the use of our report only after we have performed the procedures we consider necessary in the circumstances. <br /> If we decide to re-issue our report or consent to the use of our report,we will be required to perform certain <br /> procedures including, but not limited to, (a) reading other information incorporated by reference in the <br />