7 unchanged sentences
appropriately recorded, processed, summarized and reported on a timely basis and are effective in ensuring that such information is accumulated
−Removed: and communicated to the Company’s management, as appropriate to allow timely decisions regarding required disclosure.
−Removed: this evaluation, our Chief Executive Officer and our Controller concluded that as of March 31, 2021, our disclosure controls and procedures
−Removed: are not effective.
+Added: and communicated to the Company’s management, as appropriate to allow timely decisions regarding required disclosure.
+Added: this evaluation, our Chief Executive Officer and our Controller concluded that as of June 30, 2021, although process improvements have
+Added: been implemented which addresses internal control weaknesses, our disclosure on controls and procedures remain the same and are not effective.
has identified the following material weaknesses in our internal control over financial reporting:
has concluded that there is a material weakness due to the control environment.
−Removed: The control environment is impacted due to the company’s
+Added: The control environment is impacted due to the company’s
inadequate segregation of duties
−Removed: an effort to remediate the identified material weakness and enhance our internal control over financial reporting, we have hired
−Removed: additional personnel and are reassigning control responsibilities to help ensure that we are able to properly implement
−Removed: internal control procedures.
−Removed: the assessment of the effectiveness of our internal control over financial reporting did identify material weaknesses, management considers
−Removed: its internal control over financial reporting to be ineffective.
+Added: an effort to remediate the identified material weakness and enhance our internal control over financial reporting, we have hired additional
+Added: personnel and are reassigning control responsibilities to help ensure that we are able to properly implement internal control procedures.
+Added: New processes have since been implemented to address segregation of duty issues which also includes transactional signs offs between
+Added: preparer and reviewer as well as documenting discussions around financial results and metrics including reserves and balance sheet reconciliations.
believes that the material weakness set forth above did not have an effect on our financial results.
in Internal Control over Financial Reporting
−Removed: have been no changes in the Company’s internal control over financial reporting during the three months ended March 31, 2021 that
−Removed: have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: There have been changes in the Company’s internal
+Added: controls as described above;
+Added: however, such changes did not affect our financial reporting during the three months ended
+Added: June 30, 2021.
II-OTHER INFORMATION
4 unchanged sentences
required because we are a smaller reporting company.
−Removed: Unregistered Sales of Equity Securities and Use of Proceeds
−Removed: Defaults Upon Senior Securities.
−Removed: Mine Safety Disclosures.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.