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Based on such evaluation, the Partnership’s principal executive officer and principal financial officer have concluded that, as of the end of such period, the Partnership’s disclosure controls and procedures were effective in recording, processing, summarizing and reporting, on a timely basis, information required to be disclosed by the Partnership in the reports that it files or submits under the Exchange Act.
−Removed: We previously identified material weaknesses in our IT control and related procedures that support financial reporting as of December 31, 2022, due to control deficiencies related to a threat actor ransomware attack that delayed the filing of our 3rd quarter 10-Q.
−Removed: We updated our internal controls to remediate our control deficiencies by designing and implementing controls to mitigate the risks previously not addressed in our control environment.
−Removed: These remediation measures included redesigning and enhancing controls over the monitoring of user access rights, implementation of least privileged access and implementation of enhanced security configuration software.
−Removed: We completed our testing and evaluation of our internal control over financial reporting as of June 30, 2023 and determined that as of June 30, 2023, our internal control over financial reporting was designed and operating effectively for a sufficient period for management to conclude that the material weaknesses have been remediated.
−Removed: Limitations on Effectiveness of Controls.
−Removed: Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act).
−Removed: Our internal control system is designed to provide reasonable assurance regarding the preparation and fair presentation of our financial statements for external purposes in accordance with GAAP.
−Removed: All internal control systems, no matter how well designed, have inherent limitations and can provide only reasonable assurance that the objectives of the internal control system are met.
Changes in Internal Control over Financial Reporting.
−Removed: , There were no other changes in the Management Company’s internal control over financial reporting identified in connection with the evaluation required by paragraph
−Removed: (d) of Exchange Act Rule 13a-15 that occurred during the quarter ended June 30, 2023 that have materially affected or are reasonably likely to materially affect, the Management Company’s internal control over financial reporting.
+Added: , There were no other changes in the Management Company’s internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Exchange Act Rule 13a-15 that occurred during the quarter ended September 30, 2023 that have materially affected or are reasonably likely to materially affect, the Management Company’s internal control over financial reporting.
PART II — OTHER INFORMATION
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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.