Engagement Memo—Audit of the Company’s Monitoring of Prescription Opioid Misuse in its Workforce

We are initiating an audit of potential opioid misuse in the company’s workforce. Our objective is to assess company efforts to monitor the use of prescription opioids by employees in safety‐sensitive positions and mitigate the potential safety risks they pose. We may modify our scope or our objective during the audit.

In the course of our audit, we plan to analyze company documents and prescription drug, health care, and other data through fiscal year 2019 related to the safety‐sensitive workforce. We also plan to interview company officials and staff of third‐party health care administrators to discuss their processes for identifying potential prescription opioid misuse and the tools they offer to mitigate potential risks. We will work to minimize disruptions to the company by coordinating meetings with staff in advance