Management Letter. (i) Management letter related to the most current audit, from a certified public accountant or other person acceptable to HUD, within 30 days of receiving the audited financial statements. (ii) ▇▇▇▇▇▇▇▇’s response to the management letter no later than 60 days following the Borrower’s receipt of the management letter.
Appears in 2 contracts
Sources: Hospital Regulatory Agreement, Hospital Regulatory Agreement