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RECEIVED KPMG LLP AUG 1 0 4 204 Suite 1400 55 Second Street ENVIRONMENTAL HEALTH San Francisco,CA 94105 DEPARTMENT Independent Accountants'Report on Applying Agreed-Upon Procedures The Board of Directors Kaiser Foundation Hospitals and Subsidiaries and the United States Enviromnental Protection Agency: We have performed the procedures enumerated below associated with the Code of Federal Regulations (CFR) Title 40, Part 280, Section 95 (40 CFR 280.95), which were agreed to by Kaiser Foundation Hospitals and Subsidiaries (Kaiser), and the United States Environmental Protection Agency, solely to assist you with respect to demonstrating compliance with the 2014 financial test for liability of the Enviromnental Protection Agency. Kaiser's management is responsible for the compliance with the financial test for liability of the Environmental Protection Agency. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently,we make no representations regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures that we performed and related findings are as follows: I We compared the amount included in item 5 under the caption"Alternative 11"in the letter submitted to the Environmental Protection Agency demonstrating compliance with the financial test with the corresponding amount in the Kaiser Foundation Health Plan, Inc. and Subsidiaries and Kaiser Foundation Hospitals and Subsidiaries Combined Financial Statements and Additional Information as of and for the year ended December 31, 2013, on which we have issued our report dated February 14,2014,which expresses an unqualified opinion,and noted no differences. 2 We compared amounts included in items 4 and 6 under caption "Alternative 11"in the letter referred to above to amounts derived from Kaiser Foundation Health Plan, Inc. and Subsidiaries and Kaiser Foundation Hospitals and Subsidiaries Combined Financial Statements and Additional Information as of and for the year ended December 31, 2043 and amounts in the corresponding accounting records and noted no differences. 3 We assessed the accuracy of the responses to items 8 and 9 in relation to the financial data included in items 3 and 6 under the caption "Alternative 11" in the letter referred to above and noted no differences. KPMG LLP is a Delaware fimiled (lability partnership, the U.S.member fim of KPMG Inimmational Cooperative CKPIAG I ntemarional'),a Swiss entity.