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PEER REVIEW
<br />Pe]
<br />Clifton
<br />Gunderson LLP
<br />Scptc^1t1r :3, 2L(-'
<br />., r• the Princ:pais ,:f 1,:sl;,,rlrllieli lai •:'
<br />• If the.. Cesttcr Ior.Ni11•ht =+tllpaisy :'ludic
<br />:1'1rnte FL'rF u�L':L 51 +., L+ii11S:i1Li L'
<br />il'c Isvc rc�ics� �,1. 11:0 .ry7lcill t+t foi ;1:e :is;ci,ulflin};::{,Id suuilillu 111; 1icc LA'
<br />E a .Isn [ilea I.LP {the 1'Irut7 flr_Tritrt•rl}' L-Iiowtt i11, l;tir> tls,1-1;11 tt, \\ L' -h;isr L CO,.1�I.I'a sllj,la�al+lr
<br />to iipit-S EC. irilicrs 1r1 •cllcrt::lilr lllr yelir ended ,Moab 31, 2007 •1'ln. finyf3 t' coufltinjt a•1d
<br />;tu.LrlL13 pructi. _ upitittuaie to .I:(. Oslrin•rt: LL'u1C 119t 1LVietvet[lt}• 1,9 ;7i i _ Ilft j�illd,c Cur=flit,,
<br />tAccounting c}venu)LIt1 73irllsrl I,I'1 At:7I1) hi•icap.ni It. foi :ul:pttiung:that pori'n: Of :he t=_rrr,'s
<br />acctitinti.q slid nuiditint, pruetis4 ln.uecordar,::it with IICAOFS•mjst:rc tli•nl.>: A. a•f;oln o!•quality.
<br />control oncom paHlre1} 1t;.i 11c•li rrs'ii ornlli rf-t,ri3 litl ::11•ni:tul i'.:VIOle jhfiiciCF•:I: I;]plea{r.ntti i ocod tu'S •
<br />LFIIi311it1Ied hi p[nlsd,3 lI wllll r12:,6Y11tLII11L• tw iln1nvC 111 crlllljlllntt w t)i pitr[CSiiortal..m.ndC:rtf3
<br />'1I1c L-Itrnci,ls t 1 IInilIty e.0110 <1 1ot.di. J I,yrd .jii ;aft ;i' ii fn1e ,-,r, lrhta�ty i:nrtje1 S't ndisoLe
<br />iFsuLY4.6y•Ilie:�lnl+rlsint iitslttut i�CCerti;iLii:l'iihlit Accuttlii.10t.t illitl:71{;!':il 11::icnuf[lte
<br />syste.m;. and r:Lulijrlri:ice with it. lilt:-II�t+ 1:tY;l]ii11i11llilitia i+r :he rirlisr.LYparsit-)I1t
<br />.eX14,:i is R11 QP.in11r1121t• t1te dCsu ti LLt lhL' Fy'4.1i.'111; :Ilsil titti• fir�u1� cafi:}illan:r ■i•i th. til,it j•s'r ;::*area!
<br />on PurrPriitl�.
<br />•Owo review was ceinducled :rt 'sceardi.ici K'l:li slsl:I.srslr i•7t 11,a=1Ct3 liy the 1'ter Review
<br />Colniitine`•of the fi+r P>:hh L—on/m.y .is:=1:1 1'Lnitr .113d f1 ill Jit1 pruced+ae.i to plan a:1t1
<br />litrli+nn i1st t,'::itVtth..t ite•rI::nlianVeil desert I:h tit.til the ri.rcrrc5-icr••pr, ct.as
<br />3iu re.�cir uvula 1:61 nccof ily.id;r.fase .ili u'r4ii.i t': n tie s.lstc:li.of ijuititti••cuntro1 Or till
<br />In'riiacii Ot 1a .''r cQi'rl pliii_ Iti it S'ti.L 11: wits l::i.L+d on. t'It1. lve 1.,tr I eeutLS.e i]ICfv' t1I..
<br />inherent lirnsl9^crrr an t}l>:. cri&i:;L::.Of ui .uiy s sttai i'1 +ttlislily cti111r0.1, tic7.Settle*. I cml. tli4
<br />;yeti n= ma;' I L Jt :s13.ni•t l e tlete•cted riiso. FF1rkI ..gilt of :ui , cr:ilirits.iu of a . ittitl of rota*.•cotitrel`te future. pL::c�; 15 rsi)L�1 tC+ the :srl; t11at the ,.y1e nt isf rinitllt cnrIrLil iniiy: 1ft'Celnl:
<br />u1J;Wf]a1 bcra icc nl: L113r7 t..itt tt i 1?:1:. n.i... i Shut lJlc i1v1 t1.c ill c111n11ii:Iiscr- setlli the 1x+fit h.t
<br />or pro{cdur g. n:sy det_xirrate
<br />hi L1t:r Lijrrlflt,r . 111e 54fiern ai ,ju:xitrr control for ilitt riccL.ittt:lrih .i.i1. Itnililiiig 111 +eiice alip1icnble
<br />to the of [-LP (form Oil) .1:flown.Ii'i 1.:urt=n. Al r1s, 11'Ltiskasr f
<br />1 LF''i in effe.t• for the }ear erideil•lliarc 5.1., 20U:' has toidt..itin4ttnekl to opt the rt tittirt rn.rrnl:: of
<br />1his:ilu;ilit}' eoiisgl i ttittriis fiir :ui actrulultillk i1ni1 :Lnditinh lrsiiliii n i i;Yislilii litii Ly the
<br />anl1 ■Faa3 Cprplf (.t .Lt-lilt thi-iiLg tlhe you-. thin L71L1ei1 It,. prtiv L' llit iiii with reagi.- ible ry g11f'ti.ti
<br />.ofeontpl.'inn with 3p, licib1e profrisiomil eianilllrtl.ii
<br />l •Ilir. 11... �.N1.•
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