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United States Government Accountability Office Washington, D.C. 20548 July 14, 2005_part2

Có không a. có thể các hành vi vi phạm pháp luật hoặc quy định có tác dụng nên được xem xét để công bố trong báo cáo tài chính hoặc như là một cơ sở cho việc ghi âm một phòng mất mát, b. trách nhiệm vật chất hoặc tăng hoặc giảm bất ngờ được yêu cầu để được tích lũy hoặc tiết lộ chưa được tích lũy hoặc tiết lộ, hoặc c | Enclosure I Representations In FAM 1001A 11. There are no a. possible violations of laws or regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency b. material liabilities or gain or loss contingencies that are required to be accrued or disclosed that have not been accrued or disclosed or c. unasserted claims or assessments that are probable of assertion and must be disclosed that have not been disclosed. 12. We have complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 13. No material events or transactions have occurred subsequent to September 30 20X2 or date of latest audited financial statements that have not been properly recorded in the financial statements and stewardship information or disclosed in the notes. 14. We are responsible for establishing and maintaining internal control. 15. We acknowledge our responsibility for the design and implementation of programs and controls to prevent and detect fraud intentional misstatements or omissions of amounts or disclosures in financial statements and misappropriation of assets that could have a material effect on the financial statements . 16. We have no knowledge of any fraud or suspected fraud affecting the entity involving a. management b. employees who have significant roles in internal control or c. others where the fraud could have a material effect on the financial statements. If there is knowledge of any such instances they should be described. Thisũs trial version anagement Representation Letter www.adultpdf.com GAO s Mission The Government Accountability Office the audit evaluation and investigative arm of Congress exists to support Congress in meeting its constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people. GAO examines the use of public funds .