[lemma=□] □
[lemma="10"] □
Institutions should provide reports 10 issued by the independent public accountant or other auditor pertaining to the external auditing program , including any management letters , to the agencies and any state authority in accordance with their appropriate supervisory office 's guidance.11 Significant developments regarding the external auditing program should be communicated promptly to the appropriate supervisory office . " Today in the garage , there are 10 assembled bikes , with five more in various states of repair throughout the room . About 8 in 10 State inmates without a job before their most recent arrest , compared to 7 in 10 employed full time , had appointed counsel . Seven out of 10 polled were equally concerned about environmental threats .