{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["Entity Evaluation","Investment Evaluation","Drop Down Lists"],"not_rendered":{"images":1},"read":"whole","date_system":"1900"}

{"sheet":"Entity Evaluation","index":0,"n_rows":13,"n_cols":9,"rows_kept":13,"merged":[[0,1,0,7],[1,1,1,4],[1,5,1,6],[2,1,2,4],[2,5,2,7]]}
[null,"Is the entity included in the financial statement attest client's financial statements?\nIf yes, then follow the “Included entities” section of the matrix; if no, follow the “Excluded entities” section."]
[]
[null,"Included entities\n(Entities that are required under the applicable financial reporting framework to be included in the financial statements of the SLG financial statement attest client, and are included.)",{"$nulls":3},"Excluded entities\n(Entities that are required under the applicable financial reporting framework to be included in the financial statements of the SLG financial statement attest client, but are excluded.)"]
[]
["Name of the entity required under the applicable financial reporting framework to be included in the financial statements of the SLG financial statement attest client.\n ","Does the auditor make reference to another auditor's report?","Is the included entity material to the financial statement attest client's financial statements as a whole?","Does the financial statement attest client have more than minimal influence over the included entity's accounting or financial reporting process?","Result","Is the excluded entity material to the financial statement attest client's financial statements as a whole?","Does the financial statement attest client have more than minimal influence over the excluded entity's accounting or financial reporting process?","Result","Notes\n"]
[{"$nulls":4},{"$f":"IF(AND(ISTEXT(B6),ISTEXT(C6),ISTEXT(D6)),IF(B6=\"yes\",IF(C6=\"yes\",IF(D6=\"yes\",\"Affiliate - par. .03aii;\n May apply par. .07 exception\",\"Entity is not an affiliate as defined in pars. .03ai or .03aii\"),\"Entity is not an affiliate as defined in pars. .03ai or .03aii\"),\"Affiliate - par. .03ai;\n Must evaluate investments\"),\" \")","v":" "},null,null,{"$f":"IF(AND(ISTEXT(F6),ISTEXT(G6)),IF(AND(F6 = \"Yes\",G6=\"Yes\"),\"Affiliate - par. .03aiii;\n May apply par. .07 exception\",\"Entity is not an affiliate as defined in par. .03aiii\"),\" \")","v":" "}]
[{"$nulls":4},{"$f":"IF(AND(ISTEXT(B7),ISTEXT(C7),ISTEXT(D7)),IF(B7=\"yes\",IF(C7=\"yes\",IF(D7=\"yes\",\"Affiliate - par. .03aii;\n May apply par. .07 exception\",\"Entity is not an affiliate as defined in pars. .03ai or .03aii\"),\"Entity is not an affiliate as defined in pars. .03ai or .03aii\"),\"Affiliate - par. .03ai;\n Must evaluate investments\"),\" \")","v":" "},null,null,{"$f":"IF(AND(ISTEXT(F7),ISTEXT(G7)),IF(AND(F7 = \"Yes\",G7=\"Yes\"),\"Affiliate - par. .03aiii;\n May apply par. .07 exception\",\"Entity is not an affiliate as defined in par. .03aiii\"),\" \")","v":" "}]
[{"$nulls":4}," ",null,null," "]
[{"$nulls":4}," ",null,null," "]
[{"$nulls":4}," ",null,null," "]
[{"$nulls":4}," ",null,null," "]
[{"$nulls":4}," ",null,null," "]
[{"$nulls":4}," ",null,null," "]

{"sheet":"Investment Evaluation","index":1,"n_rows":14,"n_cols":8,"rows_kept":14,"merged":[[0,0,0,6],[1,1,1,3],[1,4,1,6],[2,1,2,3],[2,4,2,6]]}
["Investment Evaluation\n\n*An investor includes the financial statement attest client or an affiliate of the financial statement attest client that meets the definition of an affiliate under paragraph .03ai of the interpretation."]
[]
[null,"Control Evaluation",null,null,"Significant Influence Evaluation\n(complete after Control Evaluation)"]
[]
["Name of the investment held by the investor*","Does the investor have control over the investee? ","Is the investment trivial and clearly inconsequential to the financial statement attest client's financial statements as a whole?","Result","Does the investor have significant influence over the investee?","Is the investment material to the financial statement attest client's financial statements as a whole?","Result","Notes\n"]
[{"$nulls":3},{"$f":"IF(AND(ISTEXT(B6),ISTEXT(C6)),IF(B6=\"No\",\"Proceed to Step 2\",IF(C6=\"Yes\",\"Not an affiliate\",\"Affiliate - par. .03aiv(1);      stop here\")),\" \")","v":" "},null,null,{"$f":"IF(AND(ISTEXT(F6),ISTEXT(E6)),IF(AND(F6 = \"Yes\",E6=\"Yes\"),\"Affiliate - par. .03aiv(2)\",\"Investee is not an affiliate as defined in pars. .03aiv(1) or .03aiv(2)\"),\" \")","v":" "}]
[{"$nulls":3},{"$f":"IF(AND(ISTEXT(B7),ISTEXT(C7)),IF(B7=\"No\",\"Proceed to Step 2\",IF(C7=\"Yes\",\"Not an affiliate\",\"Affiliate - par. .03aiv(1);      stop here\")),\" \")","v":" "},null,null,{"$f":"IF(AND(ISTEXT(F7),ISTEXT(E7)),IF(AND(F7 = \"Yes\",E7=\"Yes\"),\"Affiliate - par. .03aiv(2)\",\"Investee is not an affiliate as defined in pars. .03aiv(1) or .03aiv(2)\"),\" \")","v":" "}]
[{"$nulls":3},{"$f":"IF(AND(ISTEXT(B8),ISTEXT(C8)),IF(B8=\"No\",\"Proceed to Step 2\",IF(C8=\"Yes\",\"Not an affiliate\",\"Affiliate - par. .03aiv(1);      stop here\")),\" \")","v":" "},null,null," "]
[{"$nulls":3}," ",null,null," "]
[{"$nulls":3}," ",null,null," "]
[{"$nulls":3}," ",null,null," "]
[{"$nulls":3}," ",null,null," "]
[{"$nulls":3}," ",null,null," "]
[{"$nulls":3}," ",null,null," "]

{"sheet":"Drop Down Lists","index":2,"n_rows":10,"n_cols":2,"rows_kept":10,"hidden":true}
["Yes","General Fund"]
["No","Special Revenue Fund"]
[null,"Capital Project Fund"]
[null,"Debt Service Fund"]
[null,"Other Governmental Fund"]
[null,"Propriety Fund"]
[null,"Fiduciary Fund"]
[null,"Blended Component Unit"]
[null,"Discretely Presented Component Unit"]
[null,"Other Entity"]