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THE COUNCIL FOR EDUCATION

Statement for Harold Huggins, Director

Summary Statement

Description Balance Due

Attorney Appearance Fees $212,500


Legal Fees 48,429
California Franchise Tax 6,800
Court Judgement Order 20,000
Total Liabilties 287,729
Insurance Restitution Website 527,250
Total Projeted Costs 527,250
Total Payments on Legal Fees 90,441
Grand Total $905,421

U.S. Court of Appeals for the Ninth Circuit Attorney Appearance Fees
(Council v. CIR, Appeals Docket # 14-70825)

Balance Due From


Description Fees Payments Diff.
as per Client working
Ivie, McNeill & Wyatt's hourly
$212,500 $- $212,500 $212,500 $-
rates ($425x500Hours)
Total $212,500 $- $212,500 $212,500 $-

Legal Fees
Balance Due From
Description Fees Payments Diff.
as per Client working
Kendrick,Jackson & Kearl $3,531 $- $3,531 $3,531 $-
Capital Reportings 396 396 - - -
On Call Legal 1,092 1,092 - - -
Ivie, McNeill & Wyatt 43,438 29,000 14,438 14,438 -
Squires, Patton & Boggs, Llp 90,414 59,953 30,460 30,460 -
Total $138,871 $90,441 $48,429 $48,429 $-
T. Roe CPA & Consulting LLC
2561 1200th Rd, Oberlin, KS 67749, Phone: 913-515-1929, Email: tyroe_32@yahoo.com

Independent Accountants’ Report


on Applying Agreed-Upon Procedures

Executive Management
Council for Education:

We have performed the procedures enumerated below, which were agreed to by the management
of Council for Education, Inc. (the Company), solely to assist you in evaluating the summary
schedule attached. The Company’s management is responsible for the information on and
calculation of the schedule. This agreed-upon procedures engagement was conducted in
accordance with attestation standards established by the American Institute of Certified Public
Accountants. The sufficiency of these procedures is solely the responsibility of those parties
specified in this report. Consequently, we made no representation regarding the sufficiency of
the procedures described below, either for the purpose for which this report has been requested
or for any other purpose.

The procedures and associated findings are as follows:

1. We agreed the attorney fees to invoices and we agreed the payments to bank statements
or check copies and recalculated the balance due by subtracting payments from fees, as
follows:

Balance Due
Description Fees Payments
as per Client
Kendrick,Jackson & Kearl $ 3,531 $- $ 3,531
Ivie, McNeill & Wyatt 43,438 24,000 19,438
Squires, Patton & Boggs, Llp 90,414 59,953 30,461
Total $ 137,383 $ 83,593 $ 53,430

We noted no exceptions as a result of this procedure.

1
T. Roe CPA & Consulting LLC
2561 1200th Rd, Oberlin, KS 67749, Phone: 913-515-1929, Email: tyroe_32@yahoo.com

2. We agreed the California Franchise Tax Board amounts to a pre-levy notice from the
California Franchise Tax Board, as follows:

Description Amounts
Tax Due $ 4,000
Penalty 1,197
Interest 1,332
Fees 269
Payments -
Balance Due $ 6,800

We noted no exceptions as a result of this procedure.

3. We agreed the attorney fees to invoices, as follows:

Description Fees
Capital Reportings $ 396
On Call Legal $ 1,092

We noted no exceptions as a result of this procedure.

4. We recalculated the Ivie, McNeill, & Wyatt Proposed Attorney Fee, as follows:

Description Proposed Attorney Fees


Ivie, McNeill & Wyatt's hourly
$ 212,500
rates ($425x500 Hours)

We noted no exceptions as a result of this procedure.

5. We agreed the Bixly Statement of Work amount to P. 15 of the “Council for Education –
Statement of Work” dated February 14, 2017, as follows:

Description Projected Costs


Statement of Work $ 527,250

We noted no exceptions as a result of this procedure.

6. We agreed T Roe CPA & Consulting LLC fees and payments to invoices and electronic
payment confirmation, as follows:

2
T. Roe CPA & Consulting LLC
2561 1200th Rd, Oberlin, KS 67749, Phone: 913-515-1929, Email: tyroe_32@yahoo.com

Balance Due
Description Fees Payments
as per Client
T Roe CPA & Consulting LLC $ 500 $ 400 $ 100

We noted no exceptions as a result of this procedure.

We were not engaged to, and did not, conduct an examination, the objective of which would be
the expression of an opinion on the specified elements, accounts, or items. Accordingly, we do
not express such an opinion. Had we performed additional procedures, other matters might have
come to our attention that would have been reported to you.

This report is intended solely for the information and use of the management of the Company
and is not intended to be, and should not be, used by anyone other than those specified parties.

May 16, 2017

3
California Franchise Tax Board
Description Amounts
Tax Due $4,000
Penalty 1,198
Interest 1,333
Fees 269
Payments -
Balance Due $6,800

Insurance Restitution Website to Process Student Loan Claims


Description Projected Costs Payments
Statement of Work $527,250 $-

Accounting Fees
Balance Due
Description Fees Payments
as per Client
T Roe CPA & Consulting LLC $500 $400 $100