Arago, Distura, Endaya, Abbagu & Co.

Document Title: GA-2

Date: October 13, 2019
To: Reuvy Kate Endaya
From: Kimberly Claire Abbagu
Subject: Audit Staffing Memo

Daniel John F. Falo is fulfilling the role of Audit Engagement Partner. Reuvy
Kate R. Endaya is fulfilling the role of Audit Engagement Manager. Ma. Criselda A.
Arago is fulfilling the role of Senior Auditor. Dyanne Yssabelle B. Distura is fulfilling
the role of Tax Partner. Audit staff is limited to Kimberly Claire A. Abbagu (in-
charge) and Jan Carlo Tinaja (intern).

After carefully reviewing the prior year’s Form 10-K, the minutes of the board of
directors, and some of other documents received from Calicanto Senior Citizen Multi-
Purpose Cooperative. We believe that the audit team would benefit from enlisting
individuals with the following specialized expertise:

A. TaxSpecialist. A tax specialist will be needed as Calicanto Senior Citizen

Multi-Purpose Cooperative executives asked us to prepare their 2018 Tax Returns.

B. Plant. Property & Equipment Specialist. A PPE speciaist could be helpful in the
audit engagement. The PPE specialist will be needed in order to assess the
reasonableness of the amount paid for the assets.

C. Information Technology Specialist. Calicanto Senior Citizen Multi-purpose

Cooperative implemented an accounting system. IT Specialist could help us to assess
the true value of the computer system and the corresponding expenses relating to the
installation of the system and potential training costs.

These specialists should cover our needs in regards to the audit of Calicanto
Senior Citizens Multi-Purpose Cooperative. I will let you know if I come across any
other areas during the audit that might require an additional specialist to be added to
the team.