Agreed Upon Procedures Engagement Regarding Certain Personnel- Related Controls

Based on a request from the Deputy Director of the Management Division (MGT), we conducted an Agreed Upon Procedures Engagement to test certain aspects of the MGT’s controls over elements of the new hire process, and certain modifications to Board employee salaries and job status. We conducted the engagement in accordance with attestation standards and guidance established by Generally Accepted Government Auditing Standards and the American Institute of Certified Public Accountants. We issued an Independent Report on Agreed Upon Procedures to the Deputy Director on August 17, 2005.