Our Finance department prepares the management attestations. Our external auditor prepares an opinion concerning management's attestation. Finally, our internal audit department includes a review of Part 363 in its audit plan. As the compliance officer, I am available for questions but to date I have had very little involvement in this process. It is really the Chief Financial Officer's job to comply with these requirements.
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Societies that do not find work in and of itself "pleasing to God and requisite to Man," tend to be highly corrupt.