1. Highlights of Changes to the Reporting Package Chapter 9 KPMG LLP

2. May 22, 2007 GAAP Reporting Workshop 2 Highlights of Changes Note 3.2 - Composition of Investments Added Note 5.1 - Capital Assets To be filled out by CO Note 7.1 - LT Obligations (From CO) Pre-populated Note 8.1 - LT Liabilities Added

3. May 22, 2007 GAAP Reporting Workshop 3 Highlights of Changes (cont’d) Note 8.2 - Reconciliation of Debt Additions Added Will be derived from note 8.1 Note 8.3 - Reconciliation of Debt Reductions Added Will be derived from note 8.1 Auxiliary Note 5 - Range of Interest Rates Removed

4. May 22, 2007 GAAP Reporting Workshop 4 Highlights of Changes (cont’d) SCF - Capital and Financing Activities Will be derived from Note 8.1 SCF - Supplemental Schedules of Noncash Activities Added Will derive from Note 8.3 Security Campus will be able to change reporting package from “Write” to “Read”, but still needs to request CO to change from “Read” to “Write”

5. May 22, 2007 GAAP Reporting Workshop 5 Questions??