2012-08-10T13:20:00-05:00 2011-09-30 MCGLADREY LLP 8000 TOWERS CRESCENT DR STE 500 VIENNA VA 221826205 990 2010-10-01 133129302 NATIONAL CRIME PREVENTION COUNCIL NATI 2024666272 2001 JEFFERSON DAVIS HWY NO 901 ARLINGTON VA 22202 ANN HARKINS 2024666272 2012-08-10 1 YONG ZHANG CPA 7033366400 2010 2016-02-24 21:20:13Z ANN M HARKINS 2001 JEFFERSON DAVIS HWY NO 901 ARLINGTON VA 22202 2855195 0 X WWW.NCPC.ORG X 1987 DC TO HELP PEOPLE KEEP THEMSELVES, THEIR FAMILIES, AND THEIR COMMUNITES SAFE FROM CRIME. 9 8 27 0 0 0 2886724 2650148 50564 27956 124460 2139 213149 174952 3274897 2855195 77500 34221 0 0 1413037 1451048 0 0 52290 2057078 1469723 3547615 2954992 -272718 -99797 1237068 971632 534980 385010 702088 586622 X TO BE THE NATION'S LEADER IN HELPING PEOPLE TO KEEP THEMSELVES, THEIR FAMILIES, AND THEIR COMMUNITIES SAFE FROM CRIME. NCPC'S STRATEGY IS CENTERED ON FOUR GOALS: PROTECT CHILDREN AND YOUTH; PARTNER WITH GOVERNMENT AND LAW ENFORCEMENT TO PREVENT, CONTINUED ON SCHEDULE O CRIME; PROMOTE CRIME PREVENTION AND PERSONAL SAFETY BASICS; AND RESPOND TO EMERGING CRIME TRENDS. NCPC OFFERS TRAINING, TECHNICAL ASSISTANCE, AND A NATIONAL FOCUS FOR CRIME PREVENTION, AND ACTS AS A SECRETARIAT FOR THE CRIME PREVENTION COLLATION OF AMERICA - MORE THAN 400 NATIONAL, FEDERAL, STATE, AND LOCAL ORGANIZATIONS REPRESENTING THOUSANDS OF CONSTITUENTS WHO ARE COMMITTED TO PREVENTING CRIME. IT ALSO OPERATES DEMONSTRATION PROGRAMS AND TAKES A LEADERSHIP ROLE IN COMPREHENSIVE COMMUNITY CRIME PREVENTION STRATEGIES AND YOUTH CRIME PREVENTION. NCPC MANAGES THE NATIONALLY RECOGNIZED MCGRUFF "TAKE A BITE OUT OF CRIME" PUBLIC SERVICE ADVERTISING CAMPAIGN. NCPC PARTICIPATES IN THE COMBINED FEDERAL CAMPAIGN. 0 0 2301781 34221 OTHER CRIME PREVENTION PROGRAMS INCLUDING YOUTH VICTIMIZATION AND OTHER PROGRAMS. 360815 27942 GENERAL PROGRAMS: PARTNER WITH GOVERNMENT AND LAW ENFORCEMENT TO PREVENT CRIME: PROMOTE CRIME PREVENTION AND SAFETY THROUGH TRAINING AND TECHNICAL ASSISTANCE; RESPOND TO EMERGING TRENDS. 179878 PROJECT SAFE NEIGHBORHOODS: PARTNER WITH LAW ENFORCEMENT TO PROVIDE GUN AND GANG TRAINING AND TECHNICAL ASSISTANCE. 60228 14 OTHER PROGRAM: PROVIDING TRAINING AND TECHNICAL ASSISTANCE TO FAITH-BASED AND COMMUNITY ORGANIZATIONS IN SUPPORT OF THE COMMUNITY BUILDING EFFORTS; BE SAFE AND SOUND; PUBLIC RELATIONS; LICENSING. 60228 14 2902702 1 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 11 0 1 27 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X CHRISTINE ANN MCCALLA 2022614157 2001 JEFFERSON DAVIS HWY NO 901 ARLINGTON VA 22202 MR DAVID A DEAN ESQ 1.00 X X 0 0 0 MR ROBERT F DIEGELMAN 1.00 X X 0 0 0 MS JEAN ADNOPOZ 1.00 X X 0 0 0 MR JOHN P BOX 1.00 X X 0 0 0 MR ORDWAY P BURDEN 1.00 X 0 0 0 HON ROBERT A ECKELS 1.00 X 0 0 0 MR UJ BRUALDI JR 1.00 X 0 0 0 MR EDWARD L MILSTEIN 1.00 X 0 0 0 MS ANN M HARKINS 37.50 X X 180397 0 15719 180397 0 15719 1 0 1 0 THE CAUSEWAY AGENCY LLC 21 CHARLES ST4TH FL WESTPORT CT 06880 WRITING, EDITING, MULTI MEDIA 210239 SAATCHI & SAATCHI 375 HUDSON STREET NEW YORK NY 10014 PUBLIC SERVICE ADVERTISING 173248 2 500 2483464 166184 50373 2650148 CONSULTATION 900099 27942 27942 PUBLICATION SALES 900099 14 14 27956 2139 2139 131195 131195 OTHER INCOME 900099 43757 43757 43757 2855195 27956 0 177091 34221 34221 203179 190412 12767 1034502 1027556 6946 30949 30949 100392 94751 5641 82026 82026 19442 19314 128 51200 50442 758 632286 630747 1539 186663 183835 2828 33876 33767 109 216138 212909 3229 77793 76305 1488 19911 19911 127 127 19429 19141 288 12047 11869 178 PRINTING & PUBLICATION 115254 106448 8806 FULFILLMENT 33626 33128 498 POSTAGE 25976 25918 58 OTHER EXPENSES 25955 18926 7029 2954992 2902702 0 52290 1000 1000 347785 304761 605624 329294 24873 9521 24634 29066 150039 74754 94713 75285 110845 145549 27594 77156 1237068 971632 490568 315527 9754 11180 34658 58303 534980 385010 X 252088 277205 200000 59417 250000 250000 702088 586622 1237068 971632 X -99797 -15669 X X 0 1 1 X 1 1 X 7429922 4930630 3862431 2886724 2650148 21759855 7429922 4930630 3862431 2886724 2650148 21759855 21759855 385057 445282 236791 213540 133334 1414004 362500 29288 1747 607 43757 437899 23611758 1367781 0.92160 0.93080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 78375 78375 2878067 2956442 297822 74456 0 0 452379 415370 327786 297822 1493357 2240036 79637 78219 81781 78375 318012 113095 103843 81947 74456 373341 560012 55386 9403 45983 94653 65351 29302 75285 EMPLOYEE ADVANCE 27594 SECURITY DEPOSIT 475 DUE FROM RELATED PARTY 49087 77156 DEFERRED LEASE LIABILITY 58303 58303 2855195 2954992 -99797 -15669 -15669 -115466 3025813 -15669 1450 184837 170618 2855195 0 2855195 3134629 1450 178187 179637 2954992 0 2954992 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: NCPC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. ADDITIONALLY, NCPC QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. NCPC HAD NO NET TAXABLE INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2011. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE COUNCIL HAD NO SUCH POSITIONS RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT SEPTEMBER 30, 2011. GENERALLY, THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX POSITIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2008. PART XII, LINE 2D - OTHER ADJUSTMENTS: NCPA INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 184,837. PART XIII, LINE 2D - OTHER ADJUSTMENTS: NCPA INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 178,187. 1 NATIONAL CENTER FOR VICTIMS OF CRIME 2000 M STREET NW SUITE 480 WASHINGTON DC 20036 300022798 501(C)(3) 34221 PROGRAM SUPPORT 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE NCPC GRANT MANAGER SHALL ACCESS THE ABILITY TO MONITOR THE PERFORMANCE OF A SUBRECIPIENT PRIOR TO AWARD BY FIRST: 1.IDENTIFYING CRITICAL TASKS TO BE PERFORMED BY A SUBRECIPIENT. 2.DEVELOPING MEASURABLE PERFORMANCE INDICATORS TO USE IN ACCESSING WHETHER A SUBRECIPIENT'S PERFORMANCE IS ACHIEVING THE DESIRED RESULTS. 3.DEFINING REMEDIAL ACTIONS THAT SHALL BE TAKEN AGAINST A SUBRECIPIENT NOT MEETING OR EXCEEDING THE DESIRED RESULTS. THE NCPC GRANT MANAGER SHALL COMMUNICATE THE FOLLOWING IN WRITING TO THE POTENTIAL SUBRECIPIENT AT THE TIME OF APPLICATION: 1.FEDERAL AWARD INFORMATION AND THE PROVISIONS OF THE GRANT, INCLUDING ACTIVITIES ALLOWED AND UNALLOWED. 2.FEDERAL LAWS, REGULATIONS, AND REQUIREMENTS APPLICABLE TO THE GRANT. 3.PERFORMANCE ACTIVITIES INCLUDING TASKS DEEMED TO BE MOST CRITICAL AND SUBJECT TO MEASUREMENT. 4. SPECIFIC MEASURES BY WHICH THE SUBRECIPIENT'S PERFORMANCE SHALL BE EVALUATED. 5.METHODS NECESSARY TO CAPTURE, DOCUMENT AND REPORT MEASUREMENTS, INCLUDING FREQUENCY, TO NCPC. 6.NCPC ACTIONS SHOULD SUBRECIPIENT NOT MEET OR EXCEED PERFORMANCE MEASURES. THE NCPC GRANT MANAGER SHALL ALSO REQUEST IN WRITING AT THE TIME OF APPLICATION: 7.COPY OF CERTIFICATION OF SUSPENSION OR DEBARMENT IF APPLICABLE. 8.COPY OF ORGANIZATION'S LIABILITY INSURANCE. 9.NAME(S), ADDRESS, TELEPHONE, CELL AND FAX NUMBER OF SUBRECIPIENT STAFF CONTACT PERSON(S) PRIOR TO AWARD - ASSESSMENT OF APPLICANT ORGANIZATION: THE NCPC SUPERVISORY ACCOUNTANT WILL ASSIST THE NCPC GRANT MANAGER IN ASSESSING EACH APPLICANT ORGANIZATION'S FINANCIAL VIABILITY AND INTERNAL CONTROLS PRIOR TO AWARD. THIS ASSESSMENT SHALL BE BASED ON EACH APPLICANT ORGANIZATION'S RESPONSE TO SERIES OF QUESTIONS TO BE INCLUDED AS PART OF THE APPLICANT'S SUBMISSION REQUIREMENTS. THE NCPC GRANT MANAGER SHALL UPON RECEIPT PROVIDE THE APPLICANT'S RESPONSE AND DOCUMENTS TO THE NCPC SUPERVISORY ACCOUNTANT. THE SUPERVISORY ACCOUNTANT SHALL RANK EACH APPLICANT'S FINANCIAL VIABILITY AND ORGANIZATIONAL STRENGTHS BASED ON A REVIEW AND ANALYSIS OF THE INFORMATION AND DATA PROVIDED. THE RANKING OF EACH APPLICANT SHALL BE SUBMITTED TO THE NCPC GRANT MANAGER WITHIN 5 BUSINESS DAYS OF RECEIPT OF THE APPLICANT'S RESPONSE AND DOCUMENTS. THE SUPERVISORY ACCOUNTANT'S RANKING SHALL BE DOCUMENTED AT A MINIMUM BY SPECIFYING FINANCIAL STRENGTHS/WEAKNESSES BASED ON THE RESULTS OF CALCULATED FINANCIAL STATEMENT RATIOS AND SPECIFYING ORGANIZATIONAL STRENGTHS/WEAKNESSES BASED ON THE RESULTS OF AUDITS (E.G., UNQUALIFIED OR CLEAN AUDIT REPORTS VS. AUDITOR DISCLAIMING AN OPINION OR UNABLE TO PERFORM AN AUDIT, CAPABILITY OF ITS FINANCIAL SYSTEM TO RECORD AND CLASSIFY GRANT INCOME AND EXPENDITURES, AND PRIOR OMB A-133 OR OTHER FINANCIAL AUDITS WITH NO FINDINGS, AND APPROPRIATE KNOWLEDGE AND CAPABILITIES OF THE FINANCIAL STAFF. POST AWARD - ASSESSMENT OF THE PROGRAM OR PROJECT: THE NCPC GRANT MANAGER SHALL, AT MINIMUM, PERFORM A QUARTERLY REVIEW OF THE SUBRECIPIENT'S REPORTED PERFORMANCE MEASURES AS IDENTIFIED IN PRE-AWARD. THE NCPC GRANT MANAGER SHALL INFORM THE SUBRECIPIENT IN WRITING WITHIN 5 BUSINESS DAYS WHETHER ITS PERFORMANCE IS SATISFACTORY OR, IF UNSATISFACTORY, WHAT REMEDIAL ACTION SHALL BE TAKEN. THE NCPC GRANT MANAGER MAY WAIVE ANY ACTION SHOULD THE SUBRECIPIENT PROVIDE A REASONABLE EXPLANATION OF WHY DESIRED RESULTS WERE NOT ACHIEVED AND WHAT IS BEING DONE TO ENSURE FUTURE MEASUREMENTS ARE MET. POST AWARD - ASSESSMENT OF APPLICANT ORGANIZATION: THE SUPERVISORY ACCOUNTANT SHALL REQUEST THE SUBRECIPIENT TO SUBMIT A COPY OF ITS CURRENT FISCAL YEAR BUDGET WITHIN 90 DAYS OF AWARD. THE SUPERVISORY ACCOUNTANT SHALL ALSO REQUEST ANNUAL FINANCIAL STATEMENTS (BALANCE SHEET AND INCOME STATEMENT) AND AUDIT REPORT WITHIN 90 DAYS OF THE END OF ITS FISCAL YEAR. THE SUPERVISORY ACCOUNTANT AND GRANTS MANAGER OR THEIR DESIGNEE SHALL CONDUCT A SITE VISIT OF THE SUBRECIPIENT'S PHYSICAL OFFICE LOCATION AT A MINIMUM ANNUALLY (FOR NEW SUBRECIPIENTS WITHIN 90 DAYS OF AWARD). THE PURPOSE OF THE SITE VISIT IS TO MEET WITH FINANCIAL AND PROGRAM STAFF AND TO OBSERVE THE ORGANIZATIONS BUSINESS OPERATIONS, SAMPLE TEST FINANCIAL TRANSACTIONS, AND DETERMINE ADHERENCE TO GRANT PROVISIONS AND TO PROGRAM AND FINANCIAL POLICIES AND PROCEDURES. THE SUPERVISORY ACCOUNTANT AND GRANTS MANAGER SHALL REQUEST THAT MODIFICATION AND/OR UPDATES TO PREVIOUSLY SUBMITTED DOCUMENTS SUCH AS PROCEDURES BE PROVIDED TO NCPC UPON ISSUANCE. THE RESULTS OF THE VISIT SHALL BE DOCUMENTED AND MAINTAINED BY THE NCPC GRANTS MANAGER AND A COPY SHALL BE MAINTAINED BY THE SUPERVISORY ACCOUNTANT. THE SUPERVISORY ACCOUNTANT SHALL ENSURE THAT SUBRECIPIENTS MEETING THE SINGLE OR PROGRAM AUDIT REQUIREMENTS OF OMB CIRCULAR 133, PROVIDE AUDIT REPORTS TO NCPC TIMELY. THE SUPERVISORY ACCOUNTANT SHALL SUBMIT A REQUEST FOR THE REPORT IN WRITING. X X X 0 0 0 0 0 0 0 0 0 MS ANN M HARKINS 180397 0 0 0 0 0 13772 0 1947 0 196116 0 0 0 X 1 50373 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE COMPANY HAS A FINANCE AND AUDIT COMMITTEE WHO REVIEWS THE TAX RETURN. DURING THE MEETING THE AUDIT COMMITTEE MAKES A NOTATION IN THE MINUTES OF THE MEETING THAT THE TAX RETURN WAS REVIEWED BY THE MEMBERS OF THE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C 1. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A MEMBER OF THE BOARD OF DIRECTORS MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS, MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, EMPLOYEES MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST TO THEIR MANAGING DIRECTORS WHO SHALL CONSULT WITH THE CEO ABOUT THE MATTER. THE CEO SHALL RESOLVE THE MATTER OR CONSULT WITH THE BOARD OF DIRECTORS AS APPROPRIATE. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER NCPC CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN NCPC'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. 4. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY A. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR COMPENSATION FOR THE CEO IS DETERMINED BY THE BOARD OF DIRECTORS. THEY DECIDE THE COMPENSATION BASED ON WHAT CEO'S MAKE AT NON PROFITS IN THE WASHINGTON DC AREA, AND THE PROCESS IS DOCUMENTED AS WELL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -15,669. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS REMAINED UNCHANGED FROM PRIOR YEARS.