Independent Auditors’ Report (continued)

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America and OMB Circular A-136, Financial Reporting Requirements, require that the management’s discussion and analysis in Section I and other required supplementary information consisting of heritage assets in Section III be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Federal Accounting Standards Advisory Board and OMB, who consider it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, and historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America. These procedures consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audits were conducted for the purpose of forming an opinion on the basic financial statements as a whole. The Schedule of Spending for the years ended September 30, 2014 and 2013, and the other accompanying information in Section IV are presented for purposes of additional analysis and are not a required part of the basic financial statements. This information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS

In accordance with Government Auditing Standards, we also have issued our report dated December 3, 2014, on our consideration of AOC’s internal control over financial reporting and on our tests of AOC’s compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope and results of our testing of internal control over financial reporting and AOC’s compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering AOC’s internal control and compliance.

COTTON & COMPANY LLP

Alan Rosenthal, CPA, CFE

Partner

Alexandria, VA

December 3, 2014

2