HVBC 2016 Annual Report

96 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure Not Applicable Item 9A. Controls and Procedures (a) Evaluation of disclosure controls and procedures An evaluation was performed under the supervision and with the participation of the Company’s management, including the President and Chief Executive Officer and the Executive Vice President and Chief Financial Officer, n of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined i Rule 13a-15(e) promulgated under the Securities and Exchange Act of 1934, as amended) as of June 30, 2017. Based on that evaluation, the Company’s management, including the President and Chief Executive Officer and the d Executive Vice President and Chief Financial Officer, concluded that the Company’s disclosure controls an procedures were effective. (b) Management’s Report on Internal Control over Financial Reporting This annual report does not include a management’s report regarding internal control over financial reporting. t A Management’s report was not required pursuant to rules of the Securities and Exchange Commission that permi new public companies to not have such discourses in their first annual report as a public company. (c) Changes in internal controls There were no significant changes made in our internal control over financial reporting during the Company’s fourth quarter of the year ended June 30, 2017 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting. Item 9B. Other Information Not Applicable