APPENDIX 1 OSCR Period start dale Period end date lknnlh Y8 2024 From 01 2023 To Scottish Charty Regu161or Office of the Scottish Charity Regulator Reference and administration details Charity name other names Charity is known by Registered charity number Charity's principal address Oldhamstocks Cornmunty ASsouat￿n SCIO SC051292 The Granary. Femeylea. Cockbumspath. Berwckshire Postcode TD13 SYN Names of the charty trustees on date of approval of Trustees. Annual Report Name of person lor body) entiued to appoint trustee (rf any) Trustee name offi￿ rrfany) Dates acted rf not for v*hole year Chair Secretary Treasurer Commrttee member Commrttee member Commrttee member Committee member Committee member Committee member 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for exarnple. those who resigned part way through the financial period) Structure, governance and management Type of governing document ConStitut￿n adopted at fcrtion In a(tordance wtth SCIO model provhled by OSCR) Trustee recruitment and appoinbnent Objectives and activities |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|(1) the advancement of citizenship or community development
(2) the provision of recreational facilities, or the organisation of
recreational activities, with the object of improving the conditions of life for
the persons for whom the facilities or activities are primarily intended.
In furtherance of these purposes, it will:
4.1 Promote the welfare of the residents within the Parish of
Oldhamstocks by:
4.1.1 Initiating, encouraging and supporting activities of an educational,
cultural, recreational, or charitable nature;
4.1.2 Providing and maintaining a meeting place for the use of residents
within the Parish and for functions beneficial to the local community;
4.1.3 Raising funds for the upkeep of such a meeting place for the general
benefit of the community; and
4.1.4 Making grants or donations to individuals, charities or organisations
who live or operate or conduct business within the Parish of
Oldhamstocks, which relate to the physical and mental training and
recreation and social, moral and intellectual development.| |---|---| ||**Summary of Main Activities in Relation to Charitable Purposes**
**(2023–2024)**
During the financial year, OCA SCIO continued to deliver on its charitable
purposes of advancing citizenship and community development, and
providing recreational facilities to improve quality of life for residents of the
Parish of Oldhamstocks.
Key activities included:
• Support for local infrastructure: Significant funding and project
management support were directed toward the New Village Hall Project, a
central hub that will serve educational, cultural, and recreational needs of
the local community. This aligns directly with our aim to provide and
maintain a meeting place for residents.
• Community Benefit Fund investment:
In line with our long-term vision for sustainable community development,
wind farm benefit income from Foundation Scotland has been invested
into a Community Benefit Fund via a balanced, ethical investment platform
(Quilter Investment Platform). This fund is designed to generate revenue
for the Parish once direct wind farm payments cease, ensuring continued
support for local initiatives and grants.
• Routine running costs and community support:
Regular expenditures contributed to the upkeep of existing facilities,
including hall maintenance, insurance, and cleaning. Additional
community-focused spending included Christmas gifts and administrative
support, fostering social cohesion and wellbeing.
• Grants and fundraising:
Direct wind farm benefits totaling £64,650 from Kinegar Wind Farm,
Ferneylea 1 Ltd and Berwickshire Community Renewables, and a further
£30,000 contribution from East Lammermuir Community Council (ELCC
distributes Crystal Rig Wind Farm Community Benefit Fund) were key
sources of funding. A total of £33,588 was transferred to the Community
Benefit Fund this year, supporting our objective to raise and manage
funds for the general benefit of the community.| **2** **APPENDIX 1** Achievements and performance Summary of the main achievements of Key a¢h￿vements vKlude" the charity during the financial period Securing planning pemiission for the New Village Hall: In August 2024. OCA SCIO successfijlly obtained fijll planning pemiission for the new village hall- a major milestone in a long-temi infrastructure project that aligns with the charty's aim to provhle and maintain a meeting space for the communty. F*cxJress on land acquisition and design development: Work continued on the purchase of additional land needed for the new hall. OCA SCIO worked closety wth tts architects ICSYI and quant surveyors on detailed planning, building warrants. engineering reports, and cost-saving desMJn modffications. Preparations are now undeiway for fc￿al tendering of the (￿nStrUction Wofk. Ongoing use and suppcfft of the exisb.ng hall.. The current hall remains a valued communty asset, hosting a wide variety of regular activrties including ycfvja. county dancing, fftness classes, meetings, and local council surgeries. It contsnues to be a venue for social events such as quizzes. birthday partbes, and communtty gathenngs. Communtty-building events and support.. OCA SCIO supported several well-attended events including the annual Children's Christmas Party (with expanded invitations to families}. the New Year's Day [￿mMUn￿ dropin. and the long-standing Oldhamslocks Flower Show. These inrtiats.ves contribute directty to the charity's objectives around cttizenship. social devebpment. and wellbeing. Communty representatK)n and collabcTrtion.' OCA SCIO worked in partnership wth East Lammemiuir Community Counryl IELCC} to represent local views on renewable energy proposals and other developments.11 also helped collate communrty input for ELCC Local Place Plan, presented to East Lothian council to foryn part of their k￿1 development plan for the next 10 years. Financial review Brief statement of the charitys policy on reserves No current pdicy on reserves is in place but this wll be considered for fuiure. Details of any deficit Donated facilities and services Irf any) APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's Irustees Signaturelsl OSCR wlllatcepi digital or typed $1gnaturÈs **----- Start of picture text -----**
Full name(s)
Position (e.g. Chair) Treasurer
Date
28 June 2025
**----- End of picture text -----**
**4** Enter SC No. below Oldhamstocks Community Association SCIO APPENDIX 2 **SC051292** ||||||||||||||**SC051292**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**|Period sta|||rt date|||Period|||end date||| |||Day||Month||Year|**to**|Day||Mon|th|Year
**2024**|| |||01||Oct||2023||30||Sep|||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**
**25,000.00**
**61,587.00**
**473.00**
**2.00**
**87,062.00**
**-**
**87,062.00**

**10,387.00**

**10,387.00**
**-**
**10,387.00**|**Restricted**
**funds**
**to nearest £**|||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**|||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations||||||||**-**|||**25,000.00**||**100,000**| |Legacies|||||||||||**-**||| |Grants||**33,588**|||||||||**95,175.00**||**133,080**| |Receipts from fundraisingactivities|||||||||||**-**||**394**| |Gross tradingreceipts|||||||||||**473.00**||**316**| |Income from investments other than
land and buildings|||||||||||**-**||| |Rents from land & buildings|||||||||||**-**||| |Gross receipts from other charitable
activities|||||||||||**2.00**||**6**| |||**33,588**|||||||||**-**||| |**_A1 Sub total_**|||||**-**||||||**120,650.00**||**233,796**| |**A2 Receipts from asset &**
**investment sales**||||||||**-**|||||| |Proceeds from sale of fixed assets|||||||||||**-**||| |Proceeds from sale of investments||**-**|||||||||**-**
**-**||| |**_A2 Sub total_**|||||**-**||||||||**-**| |**_Total receipts_ **
**A3 Payments**||**33,588.00**||||||**-**|||||| ||||||**-**||||||**120,650.00**||**233,796.00**| ||||||||||||||| |Expenses for fundraising activities|||||||||||**-**||**547.00**| |Gross trading payments|||||||||||**-**||**19,484.00**| |Investment management costs|||||||||||**-**||| |Payments relating directly to charitable
activities|||||||||||**10,387.00**||| |Grants and donations|||||||||||**-**||**2,000.00**| |Governance costs:|||||||||||**-**||| |Audit / independent examination|||||||||||**-**||| |Preparation of annual accounts|||||||||||**-**||| |Legal costs|||||||||||**-**||| |Other|||||||||||**-**||| ||||||||||||**-**||| |**_A3 Sub total_ **||**-**|||**-**|||**-**|||**10,387.00**||**22,031.00**| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets|||||||||||**-**||| |Purchase of investments||**33,588**|||||||||**33,588**||**132,167**| |**_A4 Sub total_ **||**33,588.00**|||**-**|||**-**|||**33,588.00**||**132,167.00**| |**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| |||**33,588.00**|||**-**|||**-**|||**43,975.00**||**154,198.00**| ||||||||||||||| ||**76,675.00**|**-**|||**-**|||**-**|||**76,675.00**||**79,598.00**| ||||||||||||||| ||||||||||||**-**||| ||**76,675.00**||||**-**||||||||| |||**-**|||**-**|||**-**|||**76,675.00**||**79,598.00**| APPENDIX 2 **SC051292** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**79,598.00**|**Restricted funds**
**to nearest £**
**-**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**79,598**|| ||Surplus / (deficit) shown on receipts and
payments account|**76,675.00**||||**76,675**|**79,598**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**156,273.00**|**-**|**-**|**-**|**156,273**|**79,598**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||Quilter Investment|||Kinegar W|ind Farm|**178,323.00**|**132,167**| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**178,323.00**|**132,167**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||27 June 2025| ||||||||| 1. OCA SCIO OSCR Accounts 23-24 V2 / Statement of balances 2 December 2007 APPENDIX 2 **SC051292** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||**x**
| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|**x**| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||
**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ## **C6 Other information** 1. OCA SCIO OSCR Accounts 23-24 V2 / Notes 3 December 2007 APPENDIX 2 **SC051292** ## **Additional analysis (1)** **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||| |---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |OCA - OCASCIO transfer|**25,000**||||**25,000**|**100,000**| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**
**2 Grants**|**25,000**|**-**|**-**|**-**|**25,000**|**100,000**| ||**-**
**Unrestricted**
**funds**
**to nearest £**|**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**|**-**
**Total last**
**period**
**to nearest £**| |Kinegar Wind Farm||**33,588**|||**33,588**|**132,167**| |Windfarm: Berwickshire CommunityRenewables|**25,706**||||**25,706**|| |Windfarm: Ferneylea|**5,356**||||**5,356**|| |East Lammermuir CommunityCouncil|**30,525**||||**30,525**|**913**| ||||||**-**|| ||||||**-**|| |**Total**
**3 Gross receipts from other charitable activities**|**61,587.00**|**33,588**|||**95,175**|**133,080**| ||**-**
**Unrestricted**
**funds**
**to nearest £**|**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**|**-**
**Total last**
**period**
**to nearest £**| |Virgin MoneyCashback|**2.00**||||**2.00**|**6**| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**2.00**|**-**|**-**|**-**|**2.00**|**6**| ||-|-|-|-|-|-| ## **4 Payments relating directly to charitable activities** |**4 Payments relating directly to charitable activities**||||||| |---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |Hall cleaning|**864.00**||||**864**|| |IT|**94**||||**94**|| |Stationery/Printing/postage|**366**||||**366**|| |Fire Alarm|**144**||||**144**|| |Architect Fees|**6,968**||||**6,968**|| |Christmas Expenses|**511**||||**511**|| |MeetingSupplies|**97**||||**97**|| |Surveyors fee|**600**||||**600**|| |Insurance|**743**||||**743**|| ||||||**-**|| |||||||| |||||||| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**10,387.00**|**-**|**-**|**-**|**10,387**|**-**| ||-|-|-|-|-|-| 1. OCA SCIO OSCR Accounts 23-24 V2Additional notes (1) December 2007 APPENDIX 2 **SC051292** ## **Additional analysis (2)** |**Additional analysis (2)**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Berwick**
**Community**
**Renewables**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**
**Ferneylea 1**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**
**General Funds**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations||||**25,000**||**25,000**|**100,000**| |Legacies||||||**-**|| |Grants|**25,706**||**5,356**|**30,525**||**61,587**|**913**| |Receipts from fundraisingactivities||||||**-**|**394**| |Gross tradingreceipts||||**473**||**473**|**316**| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||**2**||**2**|**6**| |**_Sub total_**
**Receipts from asset & investment sales**|**25,706**||**5,356**|**56,000**|**-**|**87,062**|**101,629**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**25,706**||**5,356**|**56,000**|**-**|**87,062**|**101,629**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|**547**| |Gross trading payments||||||**-**|**19,484**| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||**10,387**||**10,387**|| |Grants and donations||||||**-**|**2,000**| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**10,387**|**-**|**10,387**|**22,031**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments|||**-**|||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**10,387**|**-**|**10,387**|**22,031**| |||||||-|| ||**25,706**||**5,356**|**45,613**|**-**|**76,675**|**79,598**| ||||||||| |||||||**-**|| ||||||||| ||**25,706**||**5,356**|**45,613**|**-**|**76,675**|**79,598**| |||||||-|| |**Nature and purpose of funds**|||||||| |Berwick Community Renewables - this fund records grants received from Berwick Community
Ferneylea 1 - this fund records grants received from Ferneylea 1 Ltd and expenditure allocate||||Renewables and expenditure allocate
d to it.||d to it.|| 1. OCA SCIO OSCR Accounts 23-24 V2Additional notes (2) December 2007 APPENDIX 2 **SC051292** ## **Additional analysis (3)** |**Additional analysis (3)**|||||**-**|**SC051292**| |---|---|---|---|---|---|---| |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**
**Kinegar Wind**
**Farm**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|**33,588**||||**33,588**|132,167| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**33,588**|**-**|**-**|**-**|**33,588**|**132,167**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**|**-**|**-**|**-**|**-**|**-**|**-**| ||**33,588**|**-**|**-**|**-**|**33,588**|**132,167**| ||||||-|| |**Payments**||||||| |---|---|---|---|---|---|---| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|**33,588**||||**33,588**|**132,167**| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**33,588**|**-**|**-**|**-**|**33,588**
|**132,167**
| ||||||-|| ||**33,588**|**-**|**-**|**-**|**33,588**|**132,167**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ## **Nature and purpose of funds** Kinegar Wind Farm - this fund records income and allocated expenditure in respect of grants received from Kinegar Wind Farm. These funds are available for use in accordance with the Memorandum of Understanding with Kinegar Wind Farm. 1. OCA SCIO OSCR Accounts 23-24 V2Additional notes (3) December 2007 APPENDIX 3 oscr Office of the Scottish Charty Regulator Inde endent examinerfs re ort on the accounts Report to the CW name trusteeslmembers of CAdhamsto¢ks C(4nmunty A$s￿l•bort SCIO Registered charity SC051292 number On t￿ accounts ol the ¢harlty lor the perlod Period start dato Pariod end dats Ye¥ Year 01 10 2023 to 09 2024 Set out on pages Sto8 Resp¢¢tl¥e Th• charit￿$ tN$l¢•$ aro reswtsit4$ f¢* w•paration of the a¢¢ounls in accordanc4 responslbllllles of with th• Igmis of the Charit￿$ and Tru5tse Invgstm8nl (Scotlandl 2005 Act and the trustees and examlner Chariti8s Accounts Iscotlandl Rogulab"ons 2CQ6. Th8 tharty trust88s conskl8f that tho aLKIit requirement of Regulation 10111 Idl of th8 Accounts Regulations does not apply. 11 is my rèsponsibility to 8xamino th• accounts as r8quir8d und8r section 44111 Icl of th• Act and lo $tsl¢ wh&th¥f WKular mattors h•ve ¢¢Jno to my att￿tIon. 8asls of Independenl My oxaminats.on is carriod ¢xrt in accordance with Regulation 11 of the Charit￿3 examlner's statement Accounts Iscotlandl Regulalions 2006. An axamination incl￿￿•$ a rnviaw of th• a¢o)unting re￿rdS kopt by th¢ tharity and • ¢ompwiwn of th¢ a¢¢ount$ Pro￿nt¥d with s• r•cords.11 also in¢lud•s ¢on$hd¢r•b't)n of any unusual it￿$ or disdo$ur•s in tho accounts and seeks explanatw)ns from the trustees concwning any gJch mattgrs. Tho procedures urKlortak8n do mt provth all th• ovidonce that would bo r•quir•d in an audit and, cons8qu￿tIy, I do not oxpress an audit Opin￿ on the accounts. Independent examlner's In th• of my •x•min•lion. no m#tt•r has e