23 unchanged sentences
Based on this assessment, Management believes that Bank of the Sierra complied, in all significant respects, with the designated laws and regulations related to safety and soundness for the year ended December 31, 2023.
−Removed: Our assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2022 has been audited by Eide Bailly, an independent registered public accounting firm, as stated in their report appearing above in Item 8, Financial Statements and Supplementary Data.
+Added: Our assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2023 has been audited by RSM, US, an independent registered public accounting firm and as of December 31, 2022 has been audited by Eide Bailly, an independent registered public accounting firm, as stated in their reports appearing above in Item 8, Financial Statements and Supplementary Data.
Changes in Internal Control
56 unchanged sentences
First Amendments to employment agreements dated as of January 19, 2023 for Kevin McPhaill, CEO , Christopher Treece, CFO , Hugh Boyle, CCO , Michael Olague, CBO , and Jennifer Johnson, CAO (21)*
+Added: Split Dollar Agreement for Albert Berra (24)*
+Added: 10b5-1 Plan for Susan Abundis (22)
+Added: Employment agreement dated as of August 25, 2023 for Natalia Coen, Chief Risk Officer (23)*
Subsidiaries of Sierra Bancorp
+Added: Consent of RSM US LLP
Consent of Eide Bailly
2 unchanged sentences
Certification of Periodic Financial Report (Section 906 Certification)
+Added: Incentive Compensation Recovery Policy
XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
26 unchanged sentences
(21) Filed as Exhibits 10.1 through 10.5 to the form 8-K filed with the SEC on January 19, 2023 and incorporated herein by reference.
+Added: (22) Filed as Exhibit 10.27 to the form 10-Q filed with the SEC on August 3, 2023 and incorporated herein by reference.
+Added: (23) Filed as Exhibit 10.1 to the form 8-K filed with the SEC on August 31, 2023 and incorporated herein by reference.
+Added: (24) Filed as Exhibit 10.26 to the form 10-Q filed with the SEC on May 5, 2023 and incorporated herein by reference.
Indicates management contract or compensatory plan or arrangement.
24 unchanged sentences
March 22, 2024
−Removed: /s/ Robb Evans
+Added: /s/ Ermina Karim
March 22, 2024
+Added: /s/ Michele M.
+Added: March 22, 2024
Vice Chairman of the Board
21 unchanged sentences
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.