What concerned me a little was that the auditor stated in her opinion, when she was giving you the recommendation, that performance could be enhanced and the cost of collection possibly reduced if results-oriented information could be developed and performance measures and debtor profiling be put in. In response, the CRA was not very embracing of those recommendations.
Could you clarify why you were not embracing of the recommendations? You just “supported” them. What did you mean by “support?”