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Control Environment Evaluation Form December $31,2014$

Commitment to Integrily and Basical Values

In evaluating this componert, conziber whether:

there appoars to be suflciert integrty on the part of management and enployees

management articulates ectical values to all levels of the organization, processes are in place to monitor adherence to ethical values, and deviations from ethical values are identified and addressed in an appropriate and timely manner

Board of Directors Demonstrates independence and Appropriate Oversight

In evaluating this component, consider whether:

a board of directors and audit committee exists and is sufficient in membership to deal with important issues adequately

directors or audit committee members have sufficient knowledge, industry experience and time to serve effectively

some directors or audit committee members are independent of management

trequency and timeliness with which meetings are held with accounting officers and external auditors

the board oversees and takes action as needed