What changed in this filing

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Item 4. Controls and Procedures

2024-05-10 compared with 2023-11-22 · 30 added, 15 removed, 1 unchanged (98% of the section changed)

Controls and Procedures

Evaluation of disclosure controls and procedures

Our management, with the participation of Jeffrey J.

Guzy, our principal executive officer, and Wm.

Barrett Wellman, our principal financial officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 under the Exchange Act.

In designing and evaluating the disclosure

controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Based on management's evaluation, Messrs.

Guzy and Wellman concluded that our disclosure controls and procedures as of the end of the period covered by this report were not effective in ensuring that information required to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and (ii) is accumulated and communicated to the Company's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

We will continue to monitor and evaluate the effectiveness of our disclosure controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.

Changes in internal control over financial reporting

We regularly review our system of internal control over financial reporting and make changes to our processes and systems to improve controls and increase efficiency, while ensuring that we maintain an effective internal control environment.

Changes may include such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.

There were no changes in our internal control over financial reporting that occurred during the three months ended March 31, 2023, that have materially affected or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

of disclosure controls and procedures

management, with the participation of William R.

Downs, our principal executive officer, and Jeffrey J.

Guzy, our principal financial

officer, evaluated the effectiveness of our disclosure controls and procedures as of March 31, 2024, the end of the period covered

by this Quarterly Report, pursuant to Rule 13a-15 under the Exchange Act.

In designing and evaluating the disclosure controls

and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide

only reasonable assurance of achieving the desired control objectives.

In addition, the design of disclosure controls and procedures

must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating

the benefits of possible controls and procedures relative to their costs.

on management’s evaluation, Messrs.

Downs and Guzy concluded that our disclosure controls and procedures as of the end of

the period covered by this report were not effective in ensuring that information required to be disclosed by us in reports that

we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within the time periods specified

in the Securities and Exchange Commission’s rules and forms, and (ii) is accumulated and communicated to the Company’s

management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate

to allow timely decisions regarding required disclosure.

will continue to monitor and evaluate the effectiveness of our disclosure controls and procedures and our internal controls over

financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or

improvements, as necessary and as funds allow.

in internal control over financial reporting

regularly review our system of internal control over financial reporting and make changes to our processes and systems to improve

controls and increase efficiency, while ensuring that we maintain an effective internal control environment.

Changes may include

such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.

were no changes in our internal control over financial reporting that occurred during the three months ended March 31, 2024, that

have materially affected or are reasonably likely to materially affect, our internal control over financial reporting.

II – OTHER INFORMATION

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.

What changed 10-Q

Item 4. Controls and Procedures