Management of the Company has assessed the effectiveness of  our internal control over financial reporting as of September 30,  2013. Management evaluated the effectiveness of our internal  control over financial reporting based on the criteria in Internal  Control – Integrated Framework (1992) issued by the Committee  of Sponsoring Organizations of the Treadway Commission (COSO).  Based on management’s evaluation, management has concluded  that our internal control over financial reporting was effective at the  reasonable assurance level as of September 30, 2013, based on  criteria in Internal Control – Integrated Framework (1992) issued by  the COSO. PricewaterhouseCoopers LLP, an independent registered public  accounting firm, has audited and issued their report on the  effectiveness of our internal control over financial reporting as of  September 30, 2013, which appears in their report to the financial  statements included herein.  No changes in our internal control over financial reporting that  occurred during the last fiscal quarter have materially affected, or  are reasonably likely to materially affect, our internal control over  financial reporting. Management, with the participation of our CEO and CFO, has  evaluated the effectiveness of the design and operation of our  disclosure controls and procedures (as defined in Rules 13a-15(e)  and 15d-15(e) of the Exchange Act) as of the end of the period  covered by this Annual Report on Form 10-K. Based on such  evaluation, our CEO and CFO have each concluded that, as of  September 30, 2013, the end of the period covered by this Annual  Report on Form 10-K, our disclosure controls and procedures were  effective to provide reasonable assurance that information required  to be disclosed by us in reports that we file or submit under the  Exchange Act is recorded, processed, summarized and reported  within the time periods specified in the SEC’s rules and forms and  that such information is accumulated and communicated to our  management, including the CEO and CFO, as appropriate, to allow  timely decisions regarding required disclosures. We have established and maintain a system of disclosure controls  and procedures that are designed to provide reasonable assurance  that information required to be disclosed in our reports filed with the  SEC pursuant to the Securities Exchange Act of 1934, as amended  (Exchange Act), is recorded, processed, summarized and reported  within the time periods specified in the rules and forms of the SEC  and that such information is accumulated and communicated to our  management, including our Chief Executive Officer (CEO) and Chief  Financial Officer (CFO), as appropriate, to allow timely decisions  regarding required disclosures. On November 4, 2013, our Board elected to begin quarterly  payments of dividends. The first payout will be December 18, 2013  in the amount of $0.25 per share to shareholders of record on  November 20, 2013, which will result in an aggregate payment of  approximately $3.0 million. Changes in Internal Control Over Financial Reporting Evaluation of Disclosure Controls and Procedures O. SUBSEQUENT EVENTS Management’s Report on Internal Control Over Financial Reporting Management is responsible for establishing and maintaining  adequate internal control over financial reporting as defined in Rule  13a-15(f) under the Exchange Act. Our internal control system was  designed to provide reasonable assurance regarding the reliability  of financial reporting and the preparation of financial statements  for external purposes in accordance with generally accepted  accounting principles. Due to its inherent limitations, internal control  over financial reporting may not prevent or detect misstatements.  Also, projections of any evaluation of effectiveness to future periods  are subject to the risk that controls may become inadequate  because of changes in conditions, or that the degree of compliance  with the policies or procedures may deteriorate. 43