Final Document Reproduction

All documents will be professionally reproduced. Documents will be copied at 1200 dots-per-inch (dpi) with consistent black finish without smudging. All financial statements and similar reports will be bound with GBC plastic combs with heavy stock, simulated leather BHP stock cover with oversized cover to protect paper, and balanced with paper stock. Binding will be symmetric with no hanging chads or paper that has pulled through. BHP full color letterhead will be used on all documents.

Document Appearance

All documents will be prepared using BHP style format. The BHP style format consists of standardized margins, paragraph justification, indentation, tabs, number formatting, underlining, fonts, and other items as noted in our BHP style guide.

Document Automation

All documents will be prepared using BHP report automation infrastructure. Documents will be prepared utilizing Prosytem FX software, overlaid onto BHP report templates in Microsoft Word and Excel. BHP standardized linking, formulas, error checking formulas, and auto-text will be used consistently.

Formal Proofreading

All final documents, including those prepared by the client such as the management discussion and analysis, will undergo a formal proofreading process for spelling, grammar, and inconsistent formatting. This review is in addition to our manager, partner, and second partner quality control review process.

Management (SAS117) Letters

Management letter findings will be discussed with client personnel as issues are discovered and a draft reviewed with management before final issuance. Management letters will be concise and to the point and follow a standard format of finding and recommendation, or when Yellow Book auditing standards are required, the format will include condition, effect, cause, criteria, and recommendation.

Public Presentation

BHP will present a summary of the audit opinion letter, go over a high level walk-through of the financial statements, and answer questions of the governing body, if any. BHP will only answer audience questions if requested by the governing body’s presiding officer. BHP will not present the management letter in a public meeting, unless requested to do so, as often comments can be taken out of context.

Governing Body Interaction

As a firm, we recognize that our reporting responsibility is to the entire governing body and not to an individual member. Any firm communication will be to the entire governing body or to the entire audit committee, if any. We will not relay results of our audit to individual members.

Media Interaction

BHP team members will not respond to the media other than to direct them to the entity’s official records secretary where public documents may be obtained. If the chief executive or governing body directs our firm to handle a media inquiry, it will be handled by a Partner unless other arrangements are made in advance.