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N&K CPAs, Inc. <br /> ACCOUNTANTS I CONSULTANTS <br /> We are required to communicate with those charged with governance regarding, among <br /> other matters, the planned scope and timing of the audit and any significant deficiencies <br /> and material weaknesses in internal control over compliance that we identified during the <br /> audit. <br /> Report on Internal Control Over Compliance <br /> A deficiency in internal control over compliance exists when the design or operation of a <br /> control over compliance does not allow management or employees, in the normal course <br /> of performing their assigned functions, to prevent, or detect and correct, noncompliance <br /> with a type of compliance requirement of a federal program on a timely basis. A material <br /> weakness in internal control over compliance is a deficiency, or a combination of <br /> deficiencies, in internal control over compliance, such that there is a reasonable possibility <br /> that material noncompliance with a type of compliance requirement of a federal program <br /> will not be prevented, or detected and corrected, on a timely basis. A significant deficiency <br /> in internal control over compliance is a deficiency, or a combination of deficiencies, in <br /> internal control over compliance with a type of compliance requirement of a federal <br /> program that is less severe than a material weakness in internal control over compliance, <br /> yet important enough to merit attention by those charged with governance. <br /> Our consideration of internal control over compliance was for the limited purpose <br /> described in the Auditor's Responsibilities for the Audit of Compliance section above and <br /> was not designed to identify all deficiencies in internal control over compliance that might <br /> be material weaknesses or significant deficiencies in internal control over compliance. <br /> Given these limitations, during our audit we did not identify any deficiencies in internal <br /> control over compliance that we consider to be material weaknesses, as defined above. <br /> However, material weaknesses or significant deficiencies in internal control over <br /> compliance may exist that were not identified. <br /> Our audit was not designed for the purpose of expressing an opinion on the effectiveness <br /> of internal control over compliance. Accordingly, no such opinion is expressed. <br /> The purpose of this report on internal control over compliance is solely to describe the <br /> scope of our testing of internal control over compliance and the results of that testing <br /> based on the requirements of the Uniform Guidance. Accordingly, this report is not <br /> suitable for any other purpose. <br /> 11 <br />