12. If the current audit found that the recipient had not resolved previously reported findings, click the "Yes" radio button. These prior findings may include:

• Any instances of noncompliance with LSC laws and regulations;

• Reportable conditions, including material weaknesses, as defined by applicable professional standards; and/or

• Management letter comments concerning internal controls.

If the recipient's prior year audit contained no findings or the recipient has resolved all prior findings, select the "No" radio button.