Levitt Report - NHL.com

Appendix HForm Of Agreed Upon Procedures Report- team not auditedTo the National Hockey League and clubs:We have performed the procedures enumerated below, which were agreed to by you, solely toassist you with respect to the National Hockey League’s (the "NHL") Unified Report ofOperations ("URO") as of June 30, 2003 and for the year then ended. The NHL and its membersare responsible for their respective UROs and related records. This agreed-upon proceduresengagement was conducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants. The sufficiency of these procedures is solely theresponsibility of the parties specified in this report. Consequently, we make no representationsregarding the sufficiency of the procedures described below either for the purpose for which thisreport has been requested or for any other purpose.The procedures that we performed and our findings are as follows:1. We obtained the trial balances for the team and the arena company and the URO of (insertclub name) for the year ended June 30, 2003.2. We agreed the account balances or grouping per the team trial balance to the related itemslisted in the URO of (insert club name).3. We obtained an explanation of the methodology for preparing the URO of (insert club name)and the internal controls established to provide accurate financial information.4. For revenues and expenses allocated from the arena company and disclosed on Schedule XIIIof the URO, we agreed the amounts on Schedule XIII to the trial balance and checked that themethod of allocation was consistent with the description of the allocation method.5. For hockey games during the season, we agreed the third-party box office reports tocash receipts records. Using attendance records and the schedule of ticket prices, weannualized gate receipts revenue.6. We selected suites in the arena, and agreed the amount per the suite revenueagreements to the cash receipts records. Based on the number of suites sold, we annualizedsuite revenue.7. We selected concourse signs in the arena and agreed the amount per the relatedagreements to the cash receipts records.8. We selected dasher board signs, inquired as to who advertised in the space during theseason, and agreed the amount per the related agreements to the cash receipts records.9. We agreed the amount recorded in the URO as NHL broadcasting revenue to the NHLallocation schedule.10. We agreed the annual revenue from local cable and radio rights per the URO to the relatedagreements.