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K&S 0809/1815/03 SUPPORT AND OPERATING AGREEMENT (SDMFA2003KF1) dated as of September 2003 between RAPID CITY OF ABERDEEN and SDMFAABERDEEN STATUTORY TRUST SDMFA2003KF1 556526 v4 TABLE OF CONTENTS

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What is kamps?

KAMPS stands for Key Audit Matters and Key Audit Procedures. It is a reporting requirement for auditors to communicate the most significant matters identified during an audit.

Who is required to file kamps?

It is the responsibility of auditors to file KAMPS as part of their audit reporting process.

How to fill out kamps?

To fill out KAMPS, auditors need to identify and describe the most significant matters and procedures performed during the audit, providing a clear and concise explanation of their findings.

What is the purpose of kamps?

The purpose of KAMPS is to enhance transparency and provide stakeholders with insight into the most critical aspects of an audit, promoting trust and confidence in the audited financial statements.

What information must be reported on kamps?

KAMPS requires the reporting of the key audit matters and key audit procedures that were identified and performed during the audit, focusing on the most significant areas of the financial statements.

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