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Statement of Auditing Standards <br />Planning Letter for YE June 2015 <br />November 17, 2015 <br />Page 2 <br />FISCAL IMPACT <br />There is no fiscal impact associated with this action. <br />wZy -r,� � A� <br />Francisco Gutierrez <br />Executive Director <br />Finance and Management Services Agency <br />Sv <br />Exhibit 1: Statement of Auditing Standards Correspondence dated October 22, 2015 <br />19F -2 <br />