14a. Click once in the appropriate circle to indicate the type of opinion you issued on the audited financial statements, based on definitions contained in Statement on Auditing Standards (SAS) Number 122 (as codified in AU-C Section 700). The default value is "Unmodified – Unqualified". If your Unmodified – Unqualified opinion includes explanatory language for any reason, please use the "Modified - Qualified" designation. While the OIG recognizes that such explanatory language does not constitute a true qualification of the opinion, the "Modified - Qualified" designation will assist us in setting priorities for reviewing financial statements.

14b. Click once in the appropriate circle to indicate the type of opinion you issued on major program compliance.

14c. Explain, if either opinion was not "Unmodified – Unqualified".