11 unchanged sentences
Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.
+Added: The Company acquired Buchanan Energy, owner of Bucky’s Convenience Stores on May 13, 2021, 48 stores from Circle K throughout the month of June 2021, and 40 stores from Pilot on December 16, 2021.
+Added: As a result, the total assets and liabilities, and the results of its operations and cash flows of each of these acquired stores are reported in the Company's consolidated financial statements as of and for the year ended April 30, 2022.
+Added: Acquired assets and total revenues of these acquisitions constitute approximately 18% and 9% of total assets and total revenues as of and for the year ended April 30, 2022, respectively.
+Added: We excluded controls related to these stores over financial reporting from the scope of management’s annual assessment of the effectiveness of the Company's controls and procedures as of April 30, 2022.
The Company's management assessed the effectiveness of the Company's internal control over financial reporting as of April 30, 2022.
7 unchanged sentences
An internal control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.
−Removed: Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
+Added: Further, the design of a control
+Added: system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
Because of the inherent limitations on all internal control systems, our internal control system can provide only reasonable assurance of achieving its objectives and no evaluation of controls can provide absolute assurance that all control issues and occurrences of fraud, if any, within the Company have been detected.
1 unchanged sentence
Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control.
−Removed: The design of any system of internal control is also based in part upon certain assumptions about the likelihood of future events, and can provide only reasonable, not absolute, assurance that any design will succeed in
−Removed: achieving its stated goals under all potential future conditions.
+Added: The design of any system of internal control is also based in part upon certain assumptions about the likelihood of future events, and can provide only reasonable, not absolute, assurance that any design will succeed in achieving its stated goals under all potential future conditions.
Over time, controls may become inadequate because of changes in circumstances, or the degree of compliance with the policies and procedures may deteriorate.
2 unchanged sentences
DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE
−Removed: Those portions of the Company’s definitive Proxy Statement appearing under the captions “Election of Directors,” “Governance of the Company,” "Information about our Executive Officers", “Executive Compensation”, "Nominating and Corporate Governance Committee", and "Audit Committee", as filed with the Commission pursuant to Regulation 14A within 120 days after April 30, 2021, and used in connection with the Company’s 2021 Annual Meeting of Shareholders are hereby incorporated by reference.
+Added: Those portions of the Company’s definitive Proxy Statement appearing under the captions “Election of Directors,” “Governance of the Company,” "Information about our Executive Officers", “Executive Compensation”, and "The Board of Directors and Its Committees", as filed with the Commission pursuant to Regulation 14A within 120 days after April 30, 2022, and used in connection with the Company’s 2022 Annual Meeting of Shareholders are hereby incorporated by reference.
The Company has adopted a Financial Code of Ethics applicable to its Chief Executive Officer and other senior financial officers.
5 unchanged sentences
EXECUTIVE COMPENSATION
−Removed: That portion of the Company’s definitive Proxy Statement appearing under the caption "Compensation Discussion and Analysis", "Compensation Committee Report", "Compensation Committee", “Executive Compensation,” "Potential Payments Upon Termination or Change of Control", "Director Compensation", and "Certain Relationships and Related Party Transactions", as filed with the Commission pursuant to Regulation 14A within 120 days after April 30, 2021, and used in connection with the Company’s 2021 Annual Meeting of Shareholders is hereby incorporated by reference.
+Added: That portion of the Company’s definitive Proxy Statement appearing under the caption "Compensation Discussion and Analysis", "The Board of Directors and Its Committees”, “Compensation Committee Report", “Compensation Committee Interlocks and Insider Participation in Compensation Decisions”, “Executive Compensation,” “CEO Pay Ratio”, "Potential Payments Upon Termination or Change of Control", "Director Compensation", and "Certain Relationships and Related Party Transactions", as filed with the Commission pursuant to Regulation 14A within 120 days after April 30, 2022, and used in connection with the Company’s 2022 Annual Meeting of Shareholders is hereby incorporated by reference.
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS
7 unchanged sentences
The following financial statements are included herewith:
−Removed: Report of Independent Registered Public Accounting Firm
+Added: Report of Independent Registered Public Accounting Firm (PCAOB ID 185 )
Consolidated Balance Sheets, April 30, 2022 and 2021
13 unchanged sentences
2.3 Asset Purchase Agreement by and among Casey’s Marketing Company and Circle K Stores Inc., dated March 17, 2021 (incorporated by reference to Exhibit 2.1 to Form 8-K as filed March 22, 2021)
+Added: 2.4 Asset Purchase Agreement by and among CGS Stores, LLC and Pilot Corporation, dated September 27, 2021 (incorporated by reference to Exhibit 2.1 to Form 8-K as filed September 28, 2021)
3.1 Second Restatement of the Restated and Amended Articles of Incorporation, as amended September 5, 2018, June 28, 2019 and September 4, 2019 (incorporated by reference to Exhibit 3.1 to Form 10-Q as filed September 9, 2019)
19 unchanged sentences
3 to Credit Agreement, dated March 12, 2021 (incorporated by reference to Exhibit 10.1 to Form 8-K as filed March 22, 2021)
−Removed: 10.6 364-Day Bridge Loan Facility Commitment Letter with Goldman Sachs Bank USA, dated November 8, 2020 (incorporated by reference to Exhibit 10.1 to Form 8-K as filed November 13, 2020)
+Added: 10.6 Amendment No.
+Added: 4 to Credit Agreement, dated December 13, 2021 (incorporated by reference to Exhibit 10.1 to Form 8-K as filed December 16, 2021)
10.7* Form of Change of Control Agreement (incorporated by reference to Exhibit 10.1 to Form 8-K as filed December 19, 2019)
3 unchanged sentences
10.10* Executive Nonqualified Excess Plan Document and related Adoption Agreement dated September 25, 2015 (incorporated by reference to Exhibit 10.7 to Form 10-K as filed June 26, 2020)
−Removed: 10.11* Casey’s General Stores, Inc.
−Removed: 2009 Stock Incentive Plan (incorporated by reference to Exhibit 10.41 to Form 8-K as filed September 23, 2009)
−Removed: 10.12* Form of Stock Option Grant under 2009 Stock Incentive Plan (incorporated by reference to Exhibit 10.41(a) to Form 8-K filed June 27, 2011)
−Removed: 10.13* Form of Restricted Stock Units Agreement (Non-Officer Employees) under 2009 Stock Incentive Plan (incorporated by reference to Exhibit 99.2 to Form 8-K as filed July 19, 2017)
−Removed: 10.14* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2009 Stock Incentive Plan (incorporated by reference to Exhibit 99.1 to Form 8-K as filed July 19, 2017)
10.11* Employment Agreement with Robert J.
Myers and Amendment and Second Amendment thereto (incorporated by reference to Exhibit 10.39 to Form 10-K as filed June 29, 2018)
−Removed: 10.16* Separation and General Release Agreement, dated May 31, 2019, between the Company and Terry W.
−Removed: Handley (incorporated by reference to Exhibit 10.2 to Form 8-K filed June 6, 2019)
10.12* Employment Agreement, dated May 31, 2019, between the Company and Darren M.
4 unchanged sentences
10.14* Employment Agreement, dated May 8, 2020, between the Company and Ena Williams Koschel (with the Change of Control Agreement attached as an exhibit thereto) (incorporated by reference to Exhibit 10.1 to Form 8-K as filed May 13, 2020)
+Added: 10.15* Separation and General Release Agreement, dated May 17, 2021, between the Company and Chris Jones (incorporated by reference to Exhibit 10.5 to Form 10-Q as filed September 7, 2021)
+Added: 10.16* Retirement Agreement and General Release of Claims dated November 8, 2021, between the Company and Julia L.
+Added: Jackowski (incorporated by reference to Exhibit 10.1 to Form 10-Q as filed December 7, 2021)
10.17* Casey's General Stores, Inc.
2 unchanged sentences
10.19* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY20 Awards) (incorporated by reference to Exhibit 10.45 to Form 10-Q as filed September 9, 2019)
−Removed: 10.23* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY21 Awards) (incorporated by reference to Exhibit 10.32 to Form 10-Q as filed September 8, 2020)
−Removed: 10.24* Form of Restricted Stock Units Agreement (Non-Officer Employees) under 2018 Stock Incentive Plan (FY21 Awards) (incorporated by reference to Exhibit 10.33 to Form 10-Q as filed September 8 , 2020)
+Added: 10.20* Form of Restricted Stock Units Agreement (LTI Awards to Officers) and Award Summary under 2018 Stock Incentive Plan (FY21 and FY22 Awards) (incorporated by reference to Exhibit 10.32 to Form 10-Q as filed September 8, 2020)
+Added: 10.21* Form of Restricted Stock Units Agreement (Non-Officer Employees) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.33 to Form 10-Q as filed September 8, 2020)
10.22* Restricted Stock Units Agreement (Make-Whole Award to Darren M.
10 unchanged sentences
Butler) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.30 to Form 10-Q as filed September 8, 2020)
−Removed: 10.32* Restricted Stock Units Agreement (Special Performance Award to Jay Soupene) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.31 to Form 10-Q as filed September 8 , 2020)
−Removed: 10.33* Restricted Sto ck Units Agreement (Special Performance Award to Brian Johnson) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.36 to Form 10-Q as filed March 8, 2021)
+Added: 10.29* Restricted Stock Units Agreement (Make-Whole Award to Katrina S.
+Added: Lindsey) under 2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.2 to Form 8-K as filed March 8, 2021)
10.30* Casey's General Stores, Inc.
43 unchanged sentences
June 24, 2022 By /s/ Judy A.
+Added: June 24, 2022 By /s/ Gregory A.
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.