Following is a selection of items from the payroll processing internal control questionnaire inExhibit 5.15.

EXHIBIT 5.15 Payroll System Flowchart Operating Human Information Department Resources Payroll Technology Initiates Approves To Hiring Hiring Employee Payroll Paycheck Time or Record Employment Employment Master Authorization Authorization File Direct Deposit Approved Labor by Update Supervisor Master Payroll Program Distribution File 3 Payroll Register Tax and Labor Payroll Register Payroll Distribution Reports Tax and Payroll Reports Review Review