Fiduciary 5a Procurement 10 n.a. Directives n.a. Procurement Procurement — — — — Systems Directives and without Directives Directives Manuals issued legal and Manuals and Manuals and used by framework issued, made issued, made IPDC and public and public and ARRA based on used by used by a legal IPDC and IPDC and framework ARRA based ARRA based issued by on a legal on a legal Federal framework framework Government issued by the issued by the Federal Federal Government Government entity Year ended Year ended Year ended Year ended — — financial audit July 7, 2020 July 7, 2021 July 7, 2022 July 7, 2023 report of the IFRS IFRS IFRS IFRS IPDC is compliant compliant compliant compliant submitted on financial financial financial financial 5b time which is statement is statement is statement is statement is prepared from audited and audited and audited and audited and IFRS compliant the audit the audit the audit the audit financial report is report is report is report is statement submitted submitted submitted submitted with a clean with a clean with a clean with a clean or or or or unqualified unqualified unqualified unqualified audit opinion audit opinion audit opinion audit opinion on time by on time by on time by on time by
Fiduciary Systems 5a 5b Procurement Directives and Manuals issued and used by IPDC and ARRA based on a legal framework issued by Federal Government entity financial audit report of the IPDC is submitted on time which is prepared from IFRS compliant financial statement 10 n.a. Directives without legal framework n.a. Procurement Directives and Manuals issued, made public and used by IPDC and ARRA based on a legal framework issued by the Federal Government Procurement Directives and Manuals issued, made public and used by IPDC and ARRA based on a legal framework issued by the Federal Government — — — — — — Year ended July 7, 2020 IFRS compliant financial statement is audited and the audit report is submitted with a clean or unqualified audit opinion on time by Year ended July 7, 2021 IFRS compliant financial statement is audited and the audit report is submitted with a clean or unqualified audit opinion on time by Year ended July 7, 2022 IFRS compliant financial statement is audited and the audit report is submitted with a clean or unqualified audit opinion on time by Year ended July 7, 2023 IFRS compliant financial statement is audited and the audit report is submitted with a clean or unqualified audit opinion on time by
126671-REVISED-ESSA-P163829-PUBLIC-Disclosed-5-29-2018.docx