LL has made an excellent post:

http://agoracom.com/ir/patriot/forums/discussion/topics/371628-fodder-for-review-for-a-group-effort/messages/1239199#message

Typically, when a material amount of revenue/income or assets/liabilities are not tested/audited, then the independent auditor cannot express an opinion on the financial statements taken as a whole.

Thus I need to examine the auditors report and, if they have expressed an unqualified opinion of the statements taken as a whole, determine what, if any, auditing of the PDS income has transpired. I just do not have that information at hand right now, nor do I recall how they adressed the issue.