[□=□ | □] □ □
[tag=□ | □] □ □
[lemma=□ | □] □ □
Agreed that , when an examination of compliance or internal control over financial reporting of a governmental entity is required by law or regulation , and the entity does not provide a written assertion to the practitioner , the practitioner would not be prohibited from issuing an adverse opinion if the evidential matter obtained supports such an opinion . Dr. Gillian Penney of the Aberdeen [ Scotland ] Maternity Hospital and chairman of the Royal College 's induced abortion guideline group , claimed that , until 26 weeks , " the fetus would not be capable of experiencing what we would perceive as pain " ( emphasis added ) . The grantee advises us that to the best of its knowledge recognition of a use allowance would not violate the matching requirements of any prior grant to the Commonwealth or constitute a double use of the same item . Good educations , decent jobs , and health insurance were no guarantee that a person would n't be wiped out by an illness or accident . The Agency could issue an action transmittal or promulgate a regulationstating that reimbursement by a state of any taxes paid by a provider toany state or local governmental unit would not be eligible for FFP , rather than crafting after-the-fact legal arguments to support a newlyannounced interpretation of a federal statute .