Management Recommendation Letters. Copies of all management recommendation letters received by the Corporation or their boards of directors from any auditor of the Corporation during the last three years have been made available to the Corporation.
Management Recommendation Letters. Neither the Company nor Semotus nor their respective Board of Directors has received from its auditors or accountants during the last five years any management recommendation letters which raised issues concerning the financial condition or practices of the Company.
Management Recommendation Letters. The Purchaser has been provided with copies of all management recommendation letters received by the Corporations or their boards of directors from any auditor of the Corporations during the last three years.
Management Recommendation Letters. The Vendor has made available to the Purchaser copies of all management recommendation letters relating to the Corporation and the Business received from the current auditor of the Corporation or any previous auditor of the Corporation, since December 31, 2000.
Management Recommendation Letters. The Sellers have provided to the Buyer copies of all management recommendation letters relating to the Bioriginal Group and the Business received from the current auditor of the Bioriginal Group or any previous auditor of the Bioriginal Group in respect of its three most recently completed fiscal years.
Management Recommendation Letters. Wayland has been provided with copies of all management recommendation letters received by ICC or any of its Subsidiaries or their boards of directors from the auditor or any previous auditor of ICC or any of its Subsidiaries, during the last two years.
Management Recommendation Letters. The Sellers have provided to the Buyer copies of all management recommendation letters relating to the Target Group and the Business received from the current auditor of the Target Group or any previous auditor of the Target Group in respect of its three most recently completed fiscal years.
Management Recommendation Letters. Contractor shall submit three Management Recommendation letters to the City Auditor and the Auditee’s management: One for the City, Single Audit, and FPDR; one for Prosper Portland; and one for Mt. Hood. The due dates for the City-Single Audit-FPDR management letter are calculated from the latest delivery among the City audit opinion, Single audit opinion, and FPDR audit opinion. The Management Recommendation Letter shall address neither significant deficiencies nor material weaknesses; instead, they shall communicate less serious internal control deficiencies, recommendations for improvement that may lead to increased effectiveness and efficiency, or other matters to be brought to the attention of management. The letters shall include any findings, observations, opinions, comments, or recommendations relating to internal control, accounting systems, data processing, compliance with laws, rules and regulations or any other matters that come to the attention of the independent auditor during the course of the audit. The letters shall present recommendations to promote “best practices” in these matters. The letters shall also include information about new accounting standards, auditing standards and regulations applicable to future years. Contractor shall report any significant deficiencies or material weaknesses separately, as required by Government Auditing Standards and applicable standards. Management recommendations shall not be construed as special or additional studies. They should result from procedures associated with the study of internal control systems and procedures and the audit of the financial statements. Contractor shall work with City Auditor’s contract manager and Auditee project managers to prepare working drafts and discuss potential findings and recommendations with Auditee management. The Management Recommendation Letter for the City should be addressed to the management of the Office of Management and Finance and any other City bureau with a recommendation, and should be copied to the City Auditor. The Management Recommendation letter for Prosper Portland should be addressed to its Board of Commissioners and Audit Committee and Executive Director, and copied to the City Auditor. Auditee management will respond in writing to recommendations made by Contractor in these letters through their Commissioner in charge to the City Auditor and Contractor, within a time specified by the City Auditor. The written responses will be appended to th...
Management Recommendation Letters. Seller has provided to Buyer copies of all management recommendation letters relating to ICTS and the Business received from the current or any previous auditor of ICTS, during the last three years.
Management Recommendation Letters. LOCATION OF THE ASSETS - Substantially all of the Purchased Assets are traceable by the Vendor, and will be traceable by the Purchaser using the systems included in the Purchased Assets.
