Evans Poulsen & Catmull PA

Certified Public Accountants

Members of the American Institute of CPA’s and the Idaho Society of CPA’s

Edward G. Evans, CPA

Jeffrey D. Poulsen, CPA

Jacob H. Catmull, CPA

Report on the Firm’s System of Quality Control

June 20, 2017

To the Members of Millington Zwygart CPA’s, PLLC

and the Peer Review Committee of the Idaho Society of CPA’s

We have reviewed the system of quality control for the accounting and auditing practice of Millington Zwygart CPA’s, PLLC (the firm) in effect for the year ended March 31, 2017. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm’s Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer’s Responsibility

Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act.

As a part of our review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion

In our opinion, the system of quality control for the accounting and auditing practice of Millington Zwygart CPA’s, PLLC in effect for the year ended March 31, 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Millington Zwygart CPA’s, PLLC has received a peer review rating of pass.

Evans, Poulsen & Catmull

Evans Poulsen & Catmull PA

1360 Albion Avenue • Burley, Idaho 83318 • (208) 678-1300 • Fax (208) 678-1301 • www.epccpa.com