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Governance Project Instructions - Guide Sheet For Completing The Project Check Sheet Page 4

22.

a. Select Yes or No depending on whether an independent accountant’s report was

prepared during the primary year under examination.

b. If you responded Yes to 22a, select Yes or No depending on whether the

accountant’s report was discussed/considered by either the full board or a designated

committee. If you responded No to 22a, select Not Applicable.

23.

a. Select Yes or No depending on whether a management letter was prepared by an

independent accountant during the primary year under examination.

b. If you responded Yes to 23a, select Yes or No depending on whether the

management letter was reviewed by either the full board or a designated committee.

If you responded No to 23a, select Not Applicable.

c. If you responded Yes to 23a, select the appropriate response (Yes - adopted some,

Yes – adopted all, or No – adopted none) based on whether the organization adopted

any of the recommendations contained in the management letter. If you responded

No to 23a, select Not Applicable.

24.

a. Select Yes or No depending on whether the organization has a written policy for

document retention and destruction.

b. If you responded Yes to 24a, select the appropriate response (Yes – all of the

time, Yes – some of the time, or No – none of the time) depending on whether the

organization adhered to its written document retention and destruction policies during

the primary year under examination. If you responded No to 24a, select Not

Applicable.

25.

Select the appropriate response (Yes – all of the time, Yes – some of the time, or No –

none of the time) depending on how often the board of the organization

contemporaneously documents its meetings and retains this documentation.

26.

Select the appropriate response depending on whether your examination was hindered

by a lack of necessary documentation. Consider whether documents that should have

been available were never produced, prematurely destroyed, or otherwise

unaccounted for.

27.

Select the examination disposal code for the primary return from the drop down

menu.

28.

Select the principal issue codes for the primary return from the drop down menus.

Governance Project Instructions - Guide Sheet For Completing The Project Check Sheet Page 4