10.25.2023 OMA Board Book

Auditor Communications

QUALITATIVE ASPECTS OF ACCOUNTING PRACTICES

COMMENTS

Management is responsible for the selection and use of appropriate accounting policies.

No additional comments

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 Significant accounting policies are described in Note 1 to the consolidated financial statements.  During the year ended December 31, 2022, the Association adopted the provisions of Accounting Standards Codification Topic 842, Leases .  No transactions entered into during the year lacked authoritative guidance or consensus.  No transactions were recorded out of the period they occurred.  No instances where a significant accounting practice acceptable under the applicable financial reporting framework isn’t appropriate  No significant unusual transactions noted  The consolidated financial statements include the financial statements of both the Association and Obesity Treatment Foundation, Inc.

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