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be expressed in our report on internal control issued pursuant to Government Auditing Standards. <br /> As required by the Uniform Guidance,we will perform tests of controls over compliance to evaluate the <br /> effectiveness of the design and operation of controls that we consider relevant to preventing or detecting <br /> material noncompliance with compliance requirements applicable to each major program.However,our <br /> tests will be less in scope than would be necessary to render an opinion on those controls and,accordingly, <br /> no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. <br /> An audit is not designed to provide assurance on internal control or to identify deficiencies,significant <br /> deficiencies,or material weaknesses in internal control.However,we will communicate to you in writing <br /> significant deficiencies or material weaknesses in internal control relevant to the audit of the financial <br /> statements that we identify during the audit that are required to be communicated under AICPA <br /> professional standards,Government Auditing Standards,and the Uniform Guidance. <br /> As part of obtaining reasonable assurance about whether the financial statements are free of material <br /> misstatement,we will perform tests of the entity's compliance with the provisions of laws,regulations, <br /> contracts,and grant agreements that have a material effect on the financial statements.However,the <br /> objective of our audit will not be to provide an opinion on overall compliance and we will not express such <br /> an opinion in our report on compliance issued pursuant to Government Auditing Standards. <br /> We will include in our report on internal control over financial reporting and on compliance relevant <br /> information about any identified or suspected instances of fraud and any identified or suspected <br /> noncompliance with provisions of laws,regulations,contracts,or grant agreements that may have occurred <br /> that are required to be communicated under Government Auditing Standards. <br /> The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance <br /> about whether the auditee has complied with federal statutes,regulations,and the terms and conditions of <br /> federal awards that may have a direct and material effect on each of the entity's major programs.Our <br /> procedures will consist of tests of transactions and other applicable procedures described in the"OMB <br /> Compliance Supplement"for the types of compliance requirements that could have a direct and material <br /> effect on each of the entity's major programs.The purpose of these procedures will be to express an opinion <br /> on the entity's compliance with requirements applicable to each of its major programs in our report on <br /> compliance issued pursuant to the Uniform Guidance. <br /> We will evaluate the presentation of the schedule of expenditures of federal awards accompanying the <br /> financial statements in relation to the financial statements as a whole.We will make certain inquiries of <br /> management and evaluate the form,content,and methods of preparing the schedule to determine whether <br /> the information complies with U.S.GAAP and the Uniform Guidance,the method of preparing it has not <br /> changed from the prior period,and the information is appropriate and complete in relation to our audit of <br /> the financial statements.We will compare and reconcile the schedule to the underlying accounting records <br /> and other records used to prepare the financial statements or to the financial statements themselves. <br /> Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later <br /> periods for which we are not engaged as auditors. <br /> Page 5 of 12 <br />