2022 UPAL Pooled Fund Audit
INDEPENDENT AUDITOR’S REPORT To the Audit Committee BOKF, NA, d/b/a Bank of Oklahoma, Trustee for Second UPAL Pooled Investment Trust for Retirement Plans Opinion We have audited the financial statements of Second UPAL Pooled Investment Trust for Retirement Plans (the Trust), which comprise the statements of assets and liabilities, including the schedules of investments, of each of the Funds as identified in Note 1 on pages 20 and 21 (the Funds) as of December 31, 2022, and the related statements of operations and changes in net assets and financial highlights for the year then ended and the related notes to