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Other Matters <br />Accounting principles generally accepted in the United States of America require that the management's <br />discussion and analysis on pages 3 — 6 be presented to supplement the basic financial statements. Such <br />information, although not a part of the basic financial statements, is required by the Governmental Accounting <br />Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial <br />statements in an appropriate operational, economic, or historical context. We have applied certain limited <br />procedures to the required supplementary information in accordance with auditing standards generally accepted <br />in the United States of America, which consisted of inquiries of management about the methods of preparing the <br />information and comparing the information for consistency with management's responses to our inquiries, the <br />basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. <br />We do not express an opinion or provide any assurance on the information because the limited procedures do <br />not provide us with sufficient evidence to express an opinion or provide any assurance. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated October 6, 2017 on <br />our consideration of FDFC's internal control over financial reporting and on our tests of its compliance with <br />certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that <br />report is to describe the scope of our testing of internal control over financial reporting and compliance and the <br />results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. <br />That report is an integral part of an audit performed in accordance with Government Auditing Standards in <br />considering FDFC's internal control over financial reporting and compliance. <br />Orlando, Florida <br />October 6, 2017 <br />2 <br />