PSA - H.J.Umbaugh & Assoc. - 2017 Bond Continuing Disclosure Services

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Exhibit D Compilation Accounting Services 4. The design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements. 5. The prevention and detection of fraud. 6. To ensure that the Client complies with the laws and regulations applicable to its activities. 7. The accuracy and completeness of the records, documents, explanations, and other information, including significant judgments, you provide to us for the engagement. 8. To provide us with - access to all information of which you are aware is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters. additional information that we may request from you for the purpose of the compilation engagement. - unrestricted access to persons within the Client of whom we determine it necessary to make inquiries. You are also responsible for all management decisions and responsibilities and for designating an individual with suitable skills, knowledge, and experience to oversee our compilation of your financial statements. You are also responsible for evaluating the adequacy and results of the services performed and accepting responsibility for such services. Our Report: As part of our engagement, we will issue a report that will state that we did not audit or review the financial statements and that, accordingly, we do not express an opinion, a conclusion, nor provide any assurance on them. If, for any reason, we are unable to complete the compilation of your financial statements, we will not issue a report on such statements as a result of this engagement. You agree to include our accountant's compilation report in any document containing financial statements that indicates that we have performed a compilation engagement on such financial statements and, prior to the inclusion of the report, to ask our permission to do so.